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   "value": "<div class=\"t m0 h7 ff6 fs5 fc3 sc0 ls1 ws0 gs4\">1. Corporate inf<span class=\"_ _3\"></span>ormation<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs5\">F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>esight G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup Holdings L<span class=\"_ _1\"></span>imited (the \u201cC<span class=\"_ _1\"></span>ompany\u201d) is a <span class=\"_ _1\"></span>public limited compan<span class=\"_ _3\"></span>y incorporat<span class=\"_ _1\"></span>ed and </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs6\">domiciled in Guernse<span class=\"_ _1\"></span>y and whose shar<span class=\"_ _3\"></span>es ar<span class=\"_ _1\"></span>e publicly traded on the L<span class=\"_ _3\"></span>ondon Stock Ex<span class=\"_ _3\"></span>change in </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs7\">the Equity Sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s (Commer<span class=\"_ _3\"></span>cial Companies) cat<span class=\"_ _1\"></span>egory on the Official L<span class=\"_ _1\"></span>ist. The r<span class=\"_ _3\"></span>egister<span class=\"_ _3\"></span>ed office is </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs8\">locate<span class=\"_ _1\"></span>d at PO Bo<span class=\"_ _1\"></span>x 650, 1st Floor R<span class=\"_ _1\"></span>oyal C<span class=\"_ _1\"></span>hambers, S<span class=\"_ _3\"></span>t Julian\u2019s A<span class=\"_ _3\"></span>venue, S<span class=\"_ _1\"></span>t P<span class=\"_ _1\"></span>eter P<span class=\"_ _3\"></span>ort, Guernsey<span class=\"_ _3\"></span>, </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs9\">G<span class=\"_ _3\"></span>Y1 3JX. The consolidat<span class=\"_ _1\"></span>ed financial stat<span class=\"_ _1\"></span>ements (the \u201cGr<span class=\"_ _3\"></span>oup financial stat<span class=\"_ _1\"></span>ements\u201d) comprise th<span class=\"_ _1\"></span>e </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gsa\">financial stat<span class=\"_ _1\"></span>ements o<span class=\"_ _1\"></span>f the Company an<span class=\"_ _1\"></span>d its subsidiaries. De<span class=\"_ _1\"></span>tails of sub<span class=\"_ _1\"></span>sidiaries ar<span class=\"_ _1\"></span>e disclosed in </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gsb\">the appendices t<span class=\"_ _1\"></span>o the financial stat<span class=\"_ _3\"></span>ements on pages 226 to 228.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gsc\">The Gr<span class=\"_ _3\"></span>oup is principally engag<span class=\"_ _1\"></span>ed in inve<span class=\"_ _1\"></span>stment managem<span class=\"_ _1\"></span>ent acr<span class=\"_ _3\"></span>oss private mark<span class=\"_ _1\"></span>ets, with </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsd\">stra<span class=\"_ _1\"></span>tegies spannin<span class=\"_ _1\"></span>g r<span class=\"_ _1\"></span>eal assets and c<span class=\"_ _1\"></span>apital f<span class=\"_ _1\"></span>or gro<span class=\"_ _3\"></span>wth for institu<span class=\"_ _1\"></span>tional and r<span class=\"_ _1\"></span>etail inv<span class=\"_ _1\"></span>estor<span class=\"_ _3\"></span>s.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gse\">Going concern<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gsf\">These financial s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>ts hav<span class=\"_ _1\"></span>e been pr<span class=\"_ _1\"></span>epar<span class=\"_ _1\"></span>ed on the going con<span class=\"_ _1\"></span>cern basis.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs10\">The Dir<span class=\"_ _3\"></span>ectors o<span class=\"_ _3\"></span>f the Group h<span class=\"_ _1\"></span>ave c<span class=\"_ _1\"></span>onsidere<span class=\"_ _1\"></span>d the r<span class=\"_ _1\"></span>esilience o<span class=\"_ _1\"></span>f the Gr<span class=\"_ _3\"></span>oup, taking into acc<span class=\"_ _1\"></span>ount its </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs11\">curr<span class=\"_ _3\"></span>ent financial position and the principal and emer<span class=\"_ _3\"></span>ging risks facing the b<span class=\"_ _1\"></span>usiness. The Bo<span class=\"_ _1\"></span>ard </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs12\">r<span class=\"_ _1\"></span>eviewed th<span class=\"_ _1\"></span>e Gr<span class=\"_ _3\"></span>oup\u2019s cash flow for<span class=\"_ _3\"></span>ecasts and tr<span class=\"_ _1\"></span>ading budg<span class=\"_ _1\"></span>ets f<span class=\"_ _3\"></span>or a period of 12 months fr<span class=\"_ _3\"></span>om </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs13\">the dat<span class=\"_ _1\"></span>e of appr<span class=\"_ _3\"></span>oval of the<span class=\"_ _1\"></span>se accoun<span class=\"_ _1\"></span>ts as part of its o<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>all r<span class=\"_ _1\"></span>eview of th<span class=\"_ _1\"></span>e Gr<span class=\"_ _3\"></span>oup\u2019s five-year </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs14\">plan, and concluded th<span class=\"_ _1\"></span>at, taking int<span class=\"_ _1\"></span>o accoun<span class=\"_ _1\"></span>t plausible downside sc<span class=\"_ _1\"></span>enarios that co<span class=\"_ _1\"></span>uld </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs15\">r<span class=\"_ _1\"></span>easonably be anticipa<span class=\"_ _1\"></span>ted, the Gr<span class=\"_ _3\"></span>oup will have s<span class=\"_ _1\"></span>ufficient fund<span class=\"_ _1\"></span>s to pay its liabilities as th<span class=\"_ _1\"></span>ey fall </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs16\">due f<span class=\"_ _3\"></span>or that period. T<span class=\"_ _0\"></span>aking into consider<span class=\"_ _1\"></span>ation the wider economic en<span class=\"_ _3\"></span>vironment, the f<span class=\"_ _3\"></span>ore<span class=\"_ _1\"></span>casts </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs17\">hav<span class=\"_ _1\"></span>e been str<span class=\"_ _3\"></span>ess tested t<span class=\"_ _1\"></span>o ensur<span class=\"_ _1\"></span>e that a r<span class=\"_ _3\"></span>obust assessment o<span class=\"_ _3\"></span>f the Gro<span class=\"_ _1\"></span>up\u2019s working capital and </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs18\">cash r<span class=\"_ _3\"></span>equirements h<span class=\"_ _1\"></span>as been perf<span class=\"_ _1\"></span>ormed. The str<span class=\"_ _3\"></span>ess test sc<span class=\"_ _1\"></span>enarios adopted in<span class=\"_ _1\"></span>volve<span class=\"_ _1\"></span>d sever<span class=\"_ _3\"></span>e </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs19\">but plausible do<span class=\"_ _3\"></span>wnside scenarios with r<span class=\"_ _1\"></span>espect to the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup\u2019s tradin<span class=\"_ _1\"></span>g perf<span class=\"_ _1\"></span>ormance. Downside </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs1a\">scenarios inclu<span class=\"_ _1\"></span>ded a material r<span class=\"_ _3\"></span>eduction in r<span class=\"_ _3\"></span>evenues thr<span class=\"_ _3\"></span>ough 50% lower fun<span class=\"_ _1\"></span>draising, 25% lo<span class=\"_ _1\"></span>wer </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1b\">deployment an<span class=\"_ _1\"></span>d 10% r<span class=\"_ _1\"></span>eduction in valu<span class=\"_ _1\"></span>ation of the f<span class=\"_ _1\"></span>unds managed b<span class=\"_ _3\"></span>y the Group. A<span class=\"_ _1\"></span>ny mitiga<span class=\"_ _1\"></span>ting </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1c\">actions av<span class=\"_ _1\"></span>ailable to pr<span class=\"_ _3\"></span>otect working c<span class=\"_ _1\"></span>apital and str<span class=\"_ _3\"></span>engthen the statem<span class=\"_ _1\"></span>ent of financial po<span class=\"_ _1\"></span>sition, </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs1d\">including de<span class=\"_ _1\"></span>ferrin<span class=\"_ _1\"></span>g non-essential capit<span class=\"_ _1\"></span>al expenditur<span class=\"_ _3\"></span>e and incre<span class=\"_ _1\"></span>ased cos<span class=\"_ _1\"></span>t contr<span class=\"_ _3\"></span>ol, were al<span class=\"_ _1\"></span>so </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs1e\">taken in<span class=\"_ _1\"></span>to acc<span class=\"_ _1\"></span>ount.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs20\">In considering the abo<span class=\"_ _1\"></span>ve, the Dir<span class=\"_ _3\"></span>ector<span class=\"_ _1\"></span>s have f<span class=\"_ _3\"></span>ormed the view that th<span class=\"_ _1\"></span>e Gr<span class=\"_ _1\"></span>oup will gener<span class=\"_ _1\"></span>ate </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs21\">sufficient c<span class=\"_ _1\"></span>ash to meet its on<span class=\"_ _1\"></span>going liabilities as the<span class=\"_ _1\"></span>y fall due f<span class=\"_ _3\"></span>or at least the next 12 m<span class=\"_ _1\"></span>onths; </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs22\">accor<span class=\"_ _3\"></span>dingly<span class=\"_ _3\"></span>, the going concern basis o<span class=\"_ _1\"></span>f pr<span class=\"_ _1\"></span>epara<span class=\"_ _1\"></span>tion has been adopted. This c<span class=\"_ _1\"></span>onfirmation should </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs23\">be r<span class=\"_ _1\"></span>eviewe<span class=\"_ _1\"></span>d alongside the Gr<span class=\"_ _3\"></span>oup\u2019s viability statem<span class=\"_ _1\"></span>ent on page 44<span class=\"ff3 fc9\">.</span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-2": {
   "value": "Foresight Group Holdings Limited",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-481": {
   "value": "Foresight Group Holdings Limited",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-3": {
   "value": "public limited company",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-4": {
   "value": "Guernsey",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-482": {
   "value": "Guernsey",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "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": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "The Group is principally engaged in investment management across private markets, with strategies spanning real assets and capital for growth for institutional and retail investors. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-516": {
   "value": "Going concern<span class=\"_ _28c\"> </span>These financial s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>ts hav<span class=\"_ _1\"></span>e been pr<span class=\"_ _1\"></span>epar<span class=\"_ _1\"></span>ed on the going con<span class=\"_ _1\"></span>cern basis.<span class=\"_ _28c\"> </span>The Dir<span class=\"_ _3\"></span>ectors o<span class=\"_ _3\"></span>f the Group h<span class=\"_ _1\"></span>ave c<span class=\"_ _1\"></span>onsidere<span class=\"_ _1\"></span>d the r<span class=\"_ _1\"></span>esilience o<span class=\"_ _1\"></span>f the Gr<span class=\"_ _3\"></span>oup, taking into acc<span class=\"_ _1\"></span>ount its curr<span class=\"_ _3\"></span>ent financial position and the principal and emer<span class=\"_ _3\"></span>ging risks facing the b<span class=\"_ _1\"></span>usiness. The Bo<span class=\"_ _1\"></span>ard r<span class=\"_ _1\"></span>eviewed th<span class=\"_ _1\"></span>e Gr<span class=\"_ _3\"></span>oup\u2019s cash flow for<span class=\"_ _3\"></span>ecasts and tr<span class=\"_ _1\"></span>ading budg<span class=\"_ _1\"></span>ets f<span class=\"_ _3\"></span>or a period of 12 months fr<span class=\"_ _3\"></span>om the dat<span class=\"_ _1\"></span>e of appr<span class=\"_ _3\"></span>oval of the<span class=\"_ _1\"></span>se accoun<span class=\"_ _1\"></span>ts as part of its o<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>all r<span class=\"_ _1\"></span>eview of th<span class=\"_ _1\"></span>e Gr<span class=\"_ _3\"></span>oup\u2019s five-year plan, and concluded th<span class=\"_ _1\"></span>at, taking int<span class=\"_ _1\"></span>o accoun<span class=\"_ _1\"></span>t plausible downside sc<span class=\"_ _1\"></span>enarios that co<span class=\"_ _1\"></span>uld r<span class=\"_ _1\"></span>easonably be anticipa<span class=\"_ _1\"></span>ted, the Gr<span class=\"_ _3\"></span>oup will have s<span class=\"_ _1\"></span>ufficient fund<span class=\"_ _1\"></span>s to pay its liabilities as th<span class=\"_ _1\"></span>ey fall due f<span class=\"_ _3\"></span>or that period. T<span class=\"_ _0\"></span>aking into consider<span class=\"_ _1\"></span>ation the wider economic en<span class=\"_ _3\"></span>vironment, the f<span class=\"_ _3\"></span>ore<span class=\"_ _1\"></span>casts hav<span class=\"_ _1\"></span>e been str<span class=\"_ _3\"></span>ess tested t<span class=\"_ _1\"></span>o ensur<span class=\"_ _1\"></span>e that a r<span class=\"_ _3\"></span>obust assessment o<span class=\"_ _3\"></span>f the Gro<span class=\"_ _1\"></span>up\u2019s working capital and cash r<span class=\"_ _3\"></span>equirements h<span class=\"_ _1\"></span>as been perf<span class=\"_ _1\"></span>ormed. The str<span class=\"_ _3\"></span>ess test sc<span class=\"_ _1\"></span>enarios adopted in<span class=\"_ _1\"></span>volve<span class=\"_ _1\"></span>d sever<span class=\"_ _3\"></span>e but plausible do<span class=\"_ _3\"></span>wnside scenarios with r<span class=\"_ _1\"></span>espect to the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup\u2019s tradin<span class=\"_ _1\"></span>g perf<span class=\"_ _1\"></span>ormance. Downside scenarios inclu<span class=\"_ _1\"></span>ded a material r<span class=\"_ _3\"></span>eduction in r<span class=\"_ _3\"></span>evenues thr<span class=\"_ _3\"></span>ough 50% lower fun<span class=\"_ _1\"></span>draising, 25% lo<span class=\"_ _1\"></span>wer deployment an<span class=\"_ _1\"></span>d 10% r<span class=\"_ _1\"></span>eduction in valu<span class=\"_ _1\"></span>ation of the f<span class=\"_ _1\"></span>unds managed b<span class=\"_ _3\"></span>y the Group. A<span class=\"_ _1\"></span>ny mitiga<span class=\"_ _1\"></span>ting actions av<span class=\"_ _1\"></span>ailable to pr<span class=\"_ _3\"></span>otect working c<span class=\"_ _1\"></span>apital and str<span class=\"_ _3\"></span>engthen the statem<span class=\"_ _1\"></span>ent of financial po<span class=\"_ _1\"></span>sition, including de<span class=\"_ _1\"></span>ferrin<span class=\"_ _1\"></span>g non-essential capit<span class=\"_ _1\"></span>al expenditur<span class=\"_ _3\"></span>e and incre<span class=\"_ _1\"></span>ased cos<span class=\"_ _1\"></span>t contr<span class=\"_ _3\"></span>ol, were al<span class=\"_ _1\"></span>so taken in<span class=\"_ _1\"></span>to acc<span class=\"_ _1\"></span>ount.<span class=\"_ _28c\"> </span>In considering the abo<span class=\"_ _1\"></span>ve, the Dir<span class=\"_ _3\"></span>ector<span class=\"_ _1\"></span>s have f<span class=\"_ _3\"></span>ormed the view that th<span class=\"_ _1\"></span>e Gr<span class=\"_ _1\"></span>oup will gener<span class=\"_ _1\"></span>ate sufficient c<span class=\"_ _1\"></span>ash to meet its on<span class=\"_ _1\"></span>going liabilities as the<span class=\"_ _1\"></span>y fall due f<span class=\"_ _3\"></span>or at least the next 12 m<span class=\"_ _1\"></span>onths; accor<span class=\"_ _3\"></span>dingly<span class=\"_ _3\"></span>, the going concern basis o<span class=\"_ _1\"></span>f pr<span class=\"_ _1\"></span>epara<span class=\"_ _1\"></span>tion has been adopted. This c<span class=\"_ _1\"></span>onfirmation should be r<span class=\"_ _1\"></span>eviewe<span class=\"_ _1\"></span>d alongside the Gr<span class=\"_ _3\"></span>oup\u2019s viability statem<span class=\"_ _1\"></span>ent on page 44<span class=\"ff3 fc9\">.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-486": {
   "value": "<div class=\"t m0 h7 ff6 fs5 fc3 sc0 ls1 ws0 gs25\">2. Basis of pr<span class=\"_ _1\"></span>eparation and other r<span class=\"_ _3\"></span>eporting matters </div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs26\">2a. Basis of pr<span class=\"_ _1\"></span>eparation<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs27\">The Gr<span class=\"_ _3\"></span>oup financial statem<span class=\"_ _1\"></span>ents hav<span class=\"_ _1\"></span>e been pr<span class=\"_ _1\"></span>epar<span class=\"_ _1\"></span>ed in accor<span class=\"_ _3\"></span>dance with Int<span class=\"_ _1\"></span>ernational Finan<span class=\"_ _1\"></span>cial </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs28\">Reporting S<span class=\"_ _3\"></span>tandar<span class=\"_ _3\"></span>ds (\u201cIFRS\u201d) as adopt<span class=\"_ _1\"></span>ed by the Eur<span class=\"_ _3\"></span>opean Union.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs29\">The Compan<span class=\"_ _1\"></span>y has tak<span class=\"_ _1\"></span>en advanta<span class=\"_ _1\"></span>ge of the e<span class=\"_ _1\"></span>xemption in s<span class=\"_ _1\"></span>ection 244 of the C<span class=\"_ _1\"></span>ompanies </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2a\">(Guernsey<span class=\"_ _3\"></span>) Law, 2008 (as am<span class=\"_ _1\"></span>ended), no<span class=\"_ _1\"></span>t to pr<span class=\"_ _3\"></span>esent its own individu<span class=\"_ _1\"></span>al financial stat<span class=\"_ _1\"></span>ements or </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2b\">r<span class=\"_ _1\"></span>elated no<span class=\"_ _3\"></span>tes.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2c\">The consolid<span class=\"_ _1\"></span>ated financial s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>ts have b<span class=\"_ _1\"></span>een pr<span class=\"_ _1\"></span>epare<span class=\"_ _1\"></span>d on a historical co<span class=\"_ _1\"></span>st basis, ex<span class=\"_ _3\"></span>cept for </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2d\">inve<span class=\"_ _1\"></span>stments and c<span class=\"_ _1\"></span>ontingent c<span class=\"_ _1\"></span>onsideration th<span class=\"_ _1\"></span>at hav<span class=\"_ _1\"></span>e been measur<span class=\"_ _3\"></span>ed at fair value.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2e\">The financial sta<span class=\"_ _1\"></span>tements ar<span class=\"_ _3\"></span>e pre<span class=\"_ _1\"></span>sented in s<span class=\"_ _1\"></span>terlin<span class=\"_ _1\"></span>g, which is the Company\u2019s f<span class=\"_ _1\"></span>unctional curr<span class=\"_ _3\"></span>ency. </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2f\">All inf<span class=\"_ _3\"></span>ormation is given to the n<span class=\"_ _1\"></span>ear<span class=\"_ _3\"></span>est thousand (ex<span class=\"_ _3\"></span>cept where specifie<span class=\"_ _1\"></span>d otherwise<span class=\"_ _1\"></span>).<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs30\">2b. Alt<span class=\"_ _1\"></span>ernative perf<span class=\"_ _1\"></span>ormance measur<span class=\"_ _1\"></span>es (\u201cAPMs\u201d)<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs31\">The Gr<span class=\"_ _3\"></span>oup has identified measur<span class=\"_ _3\"></span>es that it believ<span class=\"_ _1\"></span>es will assist the under<span class=\"_ _3\"></span>standing of the </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs32\">perf<span class=\"_ _1\"></span>ormance o<span class=\"_ _1\"></span>f the business. Th<span class=\"_ _1\"></span>ese APMs ar<span class=\"_ _3\"></span>e not defined or specifie<span class=\"_ _1\"></span>d under the r<span class=\"_ _1\"></span>equir<span class=\"_ _1\"></span>ements </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs33\">of IFR<span class=\"_ _1\"></span>S. The Gr<span class=\"_ _3\"></span>oup believes tha<span class=\"_ _1\"></span>t these APMs, which ar<span class=\"_ _3\"></span>e not consider<span class=\"_ _3\"></span>ed to be a substitu<span class=\"_ _1\"></span>te f<span class=\"_ _3\"></span>or, </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs34\">or superior to, IFR<span class=\"_ _1\"></span>S measur<span class=\"_ _3\"></span>es, pro<span class=\"_ _3\"></span>vide Stak<span class=\"_ _1\"></span>eholders with additional u<span class=\"_ _1\"></span>seful inf<span class=\"_ _3\"></span>ormation on the </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs35\">underlyin<span class=\"_ _1\"></span>g tr<span class=\"_ _1\"></span>ends, perf<span class=\"_ _3\"></span>ormance and position of the G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>up and ar<span class=\"_ _1\"></span>e consisten<span class=\"_ _1\"></span>t with how bu<span class=\"_ _1\"></span>siness </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs36\">perf<span class=\"_ _1\"></span>ormance is meas<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>ed internally<span class=\"_ _1\"></span>. The APMs ar<span class=\"_ _1\"></span>e not de<span class=\"_ _3\"></span>fined by IFRS and ther<span class=\"_ _3\"></span>ef<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>e may no<span class=\"_ _1\"></span>t </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs37\">be dir<span class=\"_ _1\"></span>ectly compar<span class=\"_ _1\"></span>able with other c<span class=\"_ _1\"></span>ompanies\u2019 APMs.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs38\">The Gr<span class=\"_ _3\"></span>oup uses cor<span class=\"_ _3\"></span>e EBITDA pr<span class=\"_ _3\"></span>e-SBP as its key perf<span class=\"_ _3\"></span>ormance measur<span class=\"_ _3\"></span>e because the G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>up </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs39\">believe<span class=\"_ _1\"></span>s this r<span class=\"_ _1\"></span>eflects the tr<span class=\"_ _3\"></span>ading performan<span class=\"_ _1\"></span>ce of the un<span class=\"_ _1\"></span>derlying bu<span class=\"_ _1\"></span>siness, without th<span class=\"_ _1\"></span>e variability </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs3a\">in the fair value m<span class=\"_ _1\"></span>easur<span class=\"_ _3\"></span>ement of the shar<span class=\"_ _3\"></span>e-based paymen<span class=\"_ _1\"></span>ts charg<span class=\"_ _1\"></span>e. This is pr<span class=\"_ _3\"></span>esented </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs3b\">consisten<span class=\"_ _1\"></span>tly with pr<span class=\"_ _1\"></span>evious periods.<span class=\"_ _28c\"> </span></div>2b. Alt<span class=\"_ _1\"></span>ernative perf<span class=\"_ _1\"></span>ormance measur<span class=\"_ _1\"></span>es (\u201cAPMs\u201d)<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup also pr<span class=\"_ _1\"></span>esents a<span class=\"_ _1\"></span>djusted pr<span class=\"_ _3\"></span>ofit which bridges be<span class=\"_ _1\"></span>tween pr<span class=\"_ _3\"></span>ofit fr<span class=\"_ _1\"></span>om continuing operations an<span class=\"_ _1\"></span>d cor<span class=\"_ _3\"></span>e EBITDA pr<span class=\"_ _1\"></span>e-SBP and is used f<span class=\"_ _3\"></span>or the calculation o<span class=\"_ _1\"></span>f adjuste<span class=\"_ _1\"></span>d earnings per shar<span class=\"_ _3\"></span>e and the Gro<span class=\"_ _1\"></span>up dividend. Adjustmen<span class=\"_ _1\"></span>ts to pr<span class=\"_ _3\"></span>ofit f<span class=\"_ _1\"></span>or continuing oper<span class=\"_ _3\"></span>ations to calculate adjust<span class=\"_ _1\"></span>ed pr<span class=\"_ _1\"></span>ofit arise fr<span class=\"_ _3\"></span>om business combinations an<span class=\"_ _1\"></span>d r<span class=\"_ _1\"></span>estruct<span class=\"_ _1\"></span>uring activities. T<span class=\"_ _14b\"></span>o provide gr<span class=\"_ _1\"></span>eat<span class=\"_ _1\"></span>er transpar<span class=\"_ _3\"></span>ency over the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup\u2019s operatin<span class=\"_ _1\"></span>g cost bas<span class=\"_ _1\"></span>e, the Gr<span class=\"_ _3\"></span>oup also intr<span class=\"_ _1\"></span>oduced c<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>e administr<span class=\"_ _1\"></span>ative expens<span class=\"_ _1\"></span>es and non-cor<span class=\"_ _3\"></span>e administrativ<span class=\"_ _3\"></span>e expenses. Cor<span class=\"_ _3\"></span>e administrative e<span class=\"_ _1\"></span>xpenses ar<span class=\"_ _1\"></span>e those within cor<span class=\"_ _3\"></span>e EBITDA pr<span class=\"_ _3\"></span>e-SBP and r<span class=\"_ _1\"></span>epre<span class=\"_ _1\"></span>sent the oper<span class=\"_ _1\"></span>ating co<span class=\"_ _1\"></span>st base o<span class=\"_ _1\"></span>f the business. Non-cor<span class=\"_ _3\"></span>e administrative e<span class=\"_ _1\"></span>xpenses comprise it<span class=\"_ _3\"></span>ems that are adju<span class=\"_ _1\"></span>sted ou<span class=\"_ _1\"></span>t of pr<span class=\"_ _3\"></span>ofit fr<span class=\"_ _1\"></span>om continuin<span class=\"_ _1\"></span>g operations and<span class=\"_ _1\"></span>/or adjuste<span class=\"_ _1\"></span>d pr<span class=\"_ _1\"></span>ofit. While the Gr<span class=\"_ _3\"></span>oup appre<span class=\"_ _1\"></span>ciates tha<span class=\"_ _1\"></span>t APMs ar<span class=\"_ _1\"></span>e not consider<span class=\"_ _3\"></span>ed to be a subs<span class=\"_ _1\"></span>titute f<span class=\"_ _3\"></span>or<span class=\"_ _3\"></span>, or superior to, IFRS m<span class=\"_ _1\"></span>easur<span class=\"_ _3\"></span>es, the Gr<span class=\"_ _1\"></span>oup believe<span class=\"_ _1\"></span>s the selecte<span class=\"_ _1\"></span>d use of th<span class=\"_ _1\"></span>ese pr<span class=\"_ _3\"></span>ovides Stak<span class=\"_ _3\"></span>eholders with additional inf<span class=\"_ _3\"></span>ormation which will assist in the underst<span class=\"_ _1\"></span>anding of the b<span class=\"_ _1\"></span>usiness. As adju<span class=\"_ _1\"></span>sted pr<span class=\"_ _3\"></span>ofit includes the bene<span class=\"_ _3\"></span>fits of major business c<span class=\"_ _1\"></span>ombinations but ex<span class=\"_ _3\"></span>cludes significant cos<span class=\"_ _1\"></span>ts, this may r<span class=\"_ _1\"></span>esult in a<span class=\"_ _1\"></span>djusted pr<span class=\"_ _3\"></span>ofit being mat<span class=\"_ _1\"></span>erially higher or low<span class=\"_ _1\"></span>er than statu<span class=\"_ _1\"></span>tory pr<span class=\"_ _3\"></span>ofit. The APMs ar<span class=\"_ _1\"></span>e set out in the appendix t<span class=\"_ _1\"></span>o the financial stat<span class=\"_ _3\"></span>ements on pages 218 to 225, inclu<span class=\"_ _1\"></span>ding explanations o<span class=\"_ _1\"></span>f how the<span class=\"_ _1\"></span>y ar<span class=\"_ _1\"></span>e calculate<span class=\"_ _1\"></span>d and how the<span class=\"_ _1\"></span>y are r<span class=\"_ _3\"></span>econciled to a s<span class=\"_ _1\"></span>tatut<span class=\"_ _1\"></span>ory measur<span class=\"_ _3\"></span>e where r<span class=\"_ _3\"></span>elevant. The APMs ex<span class=\"_ _3\"></span>clude the impact of disc<span class=\"_ _1\"></span>ontinued oper<span class=\"_ _1\"></span>ations. 2c. Basis of consolidation<span class=\"_ _28c\"> </span>The consolid<span class=\"_ _1\"></span>ated financial s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>ts comprise the financial sta<span class=\"_ _1\"></span>tements o<span class=\"_ _3\"></span>f the Company and its subsidiaries as a<span class=\"_ _1\"></span>t 31 Mar<span class=\"_ _1\"></span>ch 2026. Contr<span class=\"_ _3\"></span>ol is achieved when the Gr<span class=\"_ _3\"></span>oup is exposed, or h<span class=\"_ _1\"></span>as rights, t<span class=\"_ _1\"></span>o variable r<span class=\"_ _3\"></span>eturns from it<span class=\"_ _1\"></span>s involv<span class=\"_ _1\"></span>ement with the inv<span class=\"_ _3\"></span>estee and has the ability to a<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>ect those r<span class=\"_ _3\"></span>eturns thr<span class=\"_ _3\"></span>ough its power ov<span class=\"_ _1\"></span>er the inv<span class=\"_ _1\"></span>estee. S<span class=\"_ _1\"></span>pecifically<span class=\"_ _3\"></span>, the Group c<span class=\"_ _1\"></span>ontr<span class=\"_ _3\"></span>ols an invest<span class=\"_ _1\"></span>ee if<span class=\"_ _3\"></span>, and only if<span class=\"_ _3\"></span>, the Gr<span class=\"_ _1\"></span>oup has: <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">P<span class=\"_ _1\"></span>ower o<span class=\"_ _1\"></span>ver the inv<span class=\"_ _1\"></span>este<span class=\"_ _1\"></span>e (i.e. existing righ<span class=\"_ _1\"></span>ts that giv<span class=\"_ _1\"></span>e it the curr<span class=\"_ _3\"></span>ent ability to dire<span class=\"_ _1\"></span>ct the </span></span>r<span class=\"_ _1\"></span>elevant ac<span class=\"_ _1\"></span>tivities of the in<span class=\"_ _1\"></span>ves<span class=\"_ _1\"></span>tee) <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Exposur<span class=\"_ _3\"></span>e, or rights, to variable r<span class=\"_ _3\"></span>eturns fr<span class=\"_ _3\"></span>om its involvemen<span class=\"_ _1\"></span>t with the inve<span class=\"_ _1\"></span>stee</span></span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>The ability to us<span class=\"_ _1\"></span>e its power o<span class=\"_ _1\"></span>ver the in<span class=\"_ _1\"></span>vest<span class=\"_ _1\"></span>ee to aff<span class=\"_ _3\"></span>ect its r<span class=\"_ _1\"></span>eturns<span class=\"_ _28c\"> </span></span>Gener<span class=\"_ _1\"></span>ally<span class=\"_ _1\"></span>, ther<span class=\"_ _1\"></span>e is a pr<span class=\"_ _1\"></span>esumption that a majority o<span class=\"_ _3\"></span>f voting righ<span class=\"_ _1\"></span>ts r<span class=\"_ _1\"></span>esults in c<span class=\"_ _1\"></span>ontr<span class=\"_ _3\"></span>ol. T<span class=\"_ _3\"></span>o support this pr<span class=\"_ _1\"></span>esumption and when the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup has less than a majority o<span class=\"_ _1\"></span>f the vo<span class=\"_ _1\"></span>ting or similar rights o<span class=\"_ _3\"></span>f an inve<span class=\"_ _1\"></span>stee, the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup considers all r<span class=\"_ _3\"></span>elevant fa<span class=\"_ _1\"></span>cts and cir<span class=\"_ _3\"></span>cumstances in assessing wh<span class=\"_ _1\"></span>ether it has power o<span class=\"_ _3\"></span>ver an invest<span class=\"_ _1\"></span>ee, including: <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">The contr<span class=\"_ _3\"></span>actual arran<span class=\"_ _1\"></span>gement(s<span class=\"_ _1\"></span>) with the other v<span class=\"_ _1\"></span>ot<span class=\"_ _1\"></span>e holders o<span class=\"_ _1\"></span>f the inv<span class=\"_ _1\"></span>estee</span></span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Righ<span class=\"_ _1\"></span>ts arising fr<span class=\"_ _1\"></span>om other c<span class=\"_ _1\"></span>ontra<span class=\"_ _1\"></span>ctual arr<span class=\"_ _1\"></span>angements</span></span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>The Gr<span class=\"_ _3\"></span>oup\u2019s votin<span class=\"_ _1\"></span>g rights and po<span class=\"_ _1\"></span>tential v<span class=\"_ _1\"></span>oting righ<span class=\"_ _3\"></span>ts<span class=\"_ _28c\"> </span></span>The Gr<span class=\"_ _3\"></span>oup re<span class=\"_ _1\"></span>assesses whe<span class=\"_ _1\"></span>ther or no<span class=\"_ _1\"></span>t it contr<span class=\"_ _3\"></span>ols an invest<span class=\"_ _1\"></span>ee if facts an<span class=\"_ _1\"></span>d circ<span class=\"_ _1\"></span>umstances in<span class=\"_ _1\"></span>dicate that ther<span class=\"_ _3\"></span>e are chan<span class=\"_ _1\"></span>ges to one or m<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>e of the thr<span class=\"_ _3\"></span>ee elements of c<span class=\"_ _1\"></span>ontr<span class=\"_ _1\"></span>ol. Consolida<span class=\"_ _1\"></span>tion of a subsidiary begins when th<span class=\"_ _1\"></span>e Gr<span class=\"_ _3\"></span>oup obtains contr<span class=\"_ _3\"></span>ol over the s<span class=\"_ _1\"></span>ubsidiary and ceas<span class=\"_ _1\"></span>es when the Gr<span class=\"_ _3\"></span>oup loses contr<span class=\"_ _3\"></span>ol of the subsidiary<span class=\"_ _1\"></span>. Assets, liabilities, in<span class=\"_ _1\"></span>come and expens<span class=\"_ _1\"></span>es of a sub<span class=\"_ _1\"></span>sidiary acquir<span class=\"_ _3\"></span>ed or disposed of durin<span class=\"_ _1\"></span>g the year ar<span class=\"_ _3\"></span>e included in the consolid<span class=\"_ _1\"></span>ated financial s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>ts fr<span class=\"_ _1\"></span>om the dat<span class=\"_ _1\"></span>e the Gr<span class=\"_ _3\"></span>oup gains contr<span class=\"_ _3\"></span>ol until the date the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup ceases t<span class=\"_ _1\"></span>o contr<span class=\"_ _3\"></span>ol the subsidiary.<span class=\"_ _28c\"> </span>Pr<span class=\"_ _1\"></span>ofit or loss an<span class=\"_ _1\"></span>d each componen<span class=\"_ _1\"></span>t of o<span class=\"_ _1\"></span>ther compr<span class=\"_ _3\"></span>ehensive income (\u201cOCI\u201d) ar<span class=\"_ _3\"></span>e attribut<span class=\"_ _1\"></span>ed to the equity holder<span class=\"_ _3\"></span>s of the par<span class=\"_ _1\"></span>ent of th<span class=\"_ _1\"></span>e Gr<span class=\"_ _1\"></span>oup. When nec<span class=\"_ _1\"></span>essary<span class=\"_ _3\"></span>, adjustments ar<span class=\"_ _3\"></span>e made to the financial s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>ts of subsidiarie<span class=\"_ _1\"></span>s to bring their ac<span class=\"_ _1\"></span>counting policie<span class=\"_ _1\"></span>s in line with the Gr<span class=\"_ _3\"></span>oup\u2019s accounting policies. A<span class=\"_ _3\"></span>ll intra-gr<span class=\"_ _1\"></span>oup assets and liabilitie<span class=\"_ _1\"></span>s, equity<span class=\"_ _1\"></span>, income, expens<span class=\"_ _1\"></span>es and cash flow<span class=\"_ _1\"></span>s rela<span class=\"_ _1\"></span>ting to tr<span class=\"_ _1\"></span>ansactions be<span class=\"_ _1\"></span>tween member<span class=\"_ _1\"></span>s of the Gr<span class=\"_ _3\"></span>oup ar<span class=\"_ _1\"></span>e eliminated in full on consolida<span class=\"_ _1\"></span>tion.<span class=\"_ _28c\"> </span>A change in the o<span class=\"_ _1\"></span>wnership in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est of a subsidiary<span class=\"_ _3\"></span>, without a loss o<span class=\"_ _1\"></span>f contr<span class=\"_ _3\"></span>ol, is account<span class=\"_ _1\"></span>ed f<span class=\"_ _1\"></span>or as an equity transa<span class=\"_ _1\"></span>ction.<span class=\"_ _28c\"> </span>If the Gr<span class=\"_ _3\"></span>oup loses contr<span class=\"_ _3\"></span>ol over a sub<span class=\"_ _1\"></span>sidiary<span class=\"_ _1\"></span>, it der<span class=\"_ _1\"></span>ecognises the r<span class=\"_ _3\"></span>elated asse<span class=\"_ _1\"></span>ts (including goodwill), liabilities, n<span class=\"_ _1\"></span>on-contr<span class=\"_ _3\"></span>olling inter<span class=\"_ _3\"></span>est and other compon<span class=\"_ _1\"></span>ents of equity<span class=\"_ _3\"></span>, while any r<span class=\"_ _3\"></span>esultant gain or loss is r<span class=\"_ _3\"></span>ecognised in the sta<span class=\"_ _1\"></span>tement o<span class=\"_ _3\"></span>f comprehensiv<span class=\"_ _1\"></span>e income. An<span class=\"_ _1\"></span>y inve<span class=\"_ _1\"></span>stment r<span class=\"_ _3\"></span>etained is r<span class=\"_ _1\"></span>ecognised a<span class=\"_ _1\"></span>t fair value.<span class=\"_ _28c\"> </span>Details o<span class=\"_ _3\"></span>f the investmen<span class=\"_ _1\"></span>ts in r<span class=\"_ _1\"></span>elated undertakin<span class=\"_ _1\"></span>gs, comprising sub<span class=\"_ _1\"></span>sidiaries, ar<span class=\"_ _3\"></span>e included in the appendices t<span class=\"_ _1\"></span>o the financial stat<span class=\"_ _1\"></span>ements on pag<span class=\"_ _1\"></span>es 226 to 228.<span class=\"_ _28c\"> </span>2d. Discontinued operations<span class=\"_ _28c\"> </span>Discon<span class=\"_ _1\"></span>tinued opera<span class=\"_ _1\"></span>tions ar<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>esent<span class=\"_ _1\"></span>ed separa<span class=\"_ _1\"></span>tely fr<span class=\"_ _3\"></span>om continuing opera<span class=\"_ _1\"></span>tions in the consolida<span class=\"_ _1\"></span>ted stat<span class=\"_ _1\"></span>ement o<span class=\"_ _1\"></span>f compr<span class=\"_ _3\"></span>ehensive income in acc<span class=\"_ _1\"></span>ord<span class=\"_ _1\"></span>ance with IFRS 5. C<span class=\"_ _1\"></span>omparativ<span class=\"_ _1\"></span>e inf<span class=\"_ _3\"></span>ormation has been re-pr<span class=\"_ _3\"></span>esent<span class=\"_ _1\"></span>ed to r<span class=\"_ _3\"></span>eflect their classification as disc<span class=\"_ _1\"></span>ontinued, ens<span class=\"_ _1\"></span>uring consisten<span class=\"_ _1\"></span>cy and compar<span class=\"_ _1\"></span>ability between period<span class=\"_ _1\"></span>s. Furth<span class=\"_ _1\"></span>er details ar<span class=\"_ _3\"></span>e provide<span class=\"_ _1\"></span>d in not<span class=\"_ _1\"></span>e 11, with assets and liabilities h<span class=\"_ _1\"></span>eld f<span class=\"_ _1\"></span>or sale disclosed in no<span class=\"_ _3\"></span>te 31. In line with the Gr<span class=\"_ _3\"></span>oup\u2019s approach to APMs, the r<span class=\"_ _3\"></span>esults o<span class=\"_ _1\"></span>f discontinu<span class=\"_ _1\"></span>ed operations ar<span class=\"_ _3\"></span>e exclu<span class=\"_ _1\"></span>ded to pr<span class=\"_ _3\"></span>esent a clear<span class=\"_ _3\"></span>er view of the underlyin<span class=\"_ _1\"></span>g perf<span class=\"_ _1\"></span>ormance of the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup\u2019s continuin<span class=\"_ _1\"></span>g activities and compar<span class=\"_ _3\"></span>ative inf<span class=\"_ _3\"></span>ormation has been r<span class=\"_ _3\"></span>e-present<span class=\"_ _3\"></span>ed.<span class=\"_ _28c\"> </span>2e. Impact of sustainability and climate chang<span class=\"_ _1\"></span>e on prepar<span class=\"_ _1\"></span>ation of the financial<span class=\"_ gs70\"> </span>statements<span class=\"_ _28c\"> </span>Climat<span class=\"_ _1\"></span>e change and su<span class=\"_ _1\"></span>stainability risks ha<span class=\"_ _1\"></span>ve been consider<span class=\"_ _3\"></span>ed and assessed in the pr<span class=\"_ _3\"></span>eparation of the c<span class=\"_ _1\"></span>onsolidat<span class=\"_ _1\"></span>ed financial stat<span class=\"_ _1\"></span>ements f<span class=\"_ _3\"></span>or the year ended 31 Mar<span class=\"_ _3\"></span>ch 2026. No material impact has been identified on the e<span class=\"_ _1\"></span>stimate<span class=\"_ _1\"></span>s and judgements ma<span class=\"_ _1\"></span>de.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-517": {
   "value": "The Gr<span class=\"_ _3\"></span>oup financial statem<span class=\"_ _1\"></span>ents hav<span class=\"_ _1\"></span>e been pr<span class=\"_ _1\"></span>epar<span class=\"_ _1\"></span>ed in accor<span class=\"_ _3\"></span>dance with Int<span class=\"_ _1\"></span>ernational Finan<span class=\"_ _1\"></span>cial Reporting S<span class=\"_ _3\"></span>tandar<span class=\"_ _3\"></span>ds (\u201cIFRS\u201d) as adopt<span class=\"_ _1\"></span>ed by the Eur<span class=\"_ _3\"></span>opean Union.<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-518": {
   "value": "The financial sta<span class=\"_ _1\"></span>tements ar<span class=\"_ _3\"></span>e pre<span class=\"_ _1\"></span>sented in s<span class=\"_ _1\"></span>terlin<span class=\"_ _1\"></span>g, which is the Company\u2019s f<span class=\"_ _1\"></span>unctional curr<span class=\"_ _3\"></span>ency. All inf<span class=\"_ _3\"></span>ormation is given to the n<span class=\"_ _1\"></span>ear<span class=\"_ _3\"></span>est thousand (ex<span class=\"_ _3\"></span>cept where specifie<span class=\"_ _1\"></span>d otherwise<span class=\"_ _1\"></span>).<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-519": {
   "value": "<div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs3d\">2c. Basis of consolidation<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs3e\">The consolid<span class=\"_ _1\"></span>ated financial s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>ts comprise the financial sta<span class=\"_ _1\"></span>tements o<span class=\"_ _3\"></span>f the Company and </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs3f\">its subsidiaries as a<span class=\"_ _1\"></span>t 31 Mar<span class=\"_ _1\"></span>ch 2026. Contr<span class=\"_ _3\"></span>ol is achieved when the Gr<span class=\"_ _3\"></span>oup is exposed, or h<span class=\"_ _1\"></span>as </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs40\">rights, t<span class=\"_ _1\"></span>o variable r<span class=\"_ _3\"></span>eturns from it<span class=\"_ _1\"></span>s involv<span class=\"_ _1\"></span>ement with the inv<span class=\"_ _3\"></span>estee and has the ability to a<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>ect </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs41\">those r<span class=\"_ _3\"></span>eturns thr<span class=\"_ _3\"></span>ough its power ov<span class=\"_ _1\"></span>er the inv<span class=\"_ _1\"></span>estee. S<span class=\"_ _1\"></span>pecifically<span class=\"_ _3\"></span>, the Group c<span class=\"_ _1\"></span>ontr<span class=\"_ _3\"></span>ols an invest<span class=\"_ _1\"></span>ee </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs42\">if<span class=\"_ _3\"></span>, and only if<span class=\"_ _3\"></span>, the Gr<span class=\"_ _1\"></span>oup has:</div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs43\"> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">P<span class=\"_ _1\"></span>ower o<span class=\"_ _1\"></span>ver the inv<span class=\"_ _1\"></span>este<span class=\"_ _1\"></span>e (i.e. existing righ<span class=\"_ _1\"></span>ts that giv<span class=\"_ _1\"></span>e it the curr<span class=\"_ _3\"></span>ent ability to dire<span class=\"_ _1\"></span>ct the </span></span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs44\">r<span class=\"_ _1\"></span>elevant ac<span class=\"_ _1\"></span>tivities of the in<span class=\"_ _1\"></span>ves<span class=\"_ _1\"></span>tee)</div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs45\"> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Exposur<span class=\"_ _3\"></span>e, or rights, to variable r<span class=\"_ _3\"></span>eturns fr<span class=\"_ _3\"></span>om its involvemen<span class=\"_ _1\"></span>t with the inve<span class=\"_ _1\"></span>stee</span></span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs46\"> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>The ability to us<span class=\"_ _1\"></span>e its power o<span class=\"_ _1\"></span>ver the in<span class=\"_ _1\"></span>vest<span class=\"_ _1\"></span>ee to aff<span class=\"_ _3\"></span>ect its r<span class=\"_ _1\"></span>eturns<span class=\"_ _28c\"> </span></span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs48\">Gener<span class=\"_ _1\"></span>ally<span class=\"_ _1\"></span>, ther<span class=\"_ _1\"></span>e is a pr<span class=\"_ _1\"></span>esumption that a majority o<span class=\"_ _3\"></span>f voting righ<span class=\"_ _1\"></span>ts r<span class=\"_ _1\"></span>esults in c<span class=\"_ _1\"></span>ontr<span class=\"_ _3\"></span>ol. T<span class=\"_ _3\"></span>o support </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs49\">this pr<span class=\"_ _1\"></span>esumption and when the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup has less than a majority o<span class=\"_ _1\"></span>f the vo<span class=\"_ _1\"></span>ting or similar rights o<span class=\"_ _3\"></span>f </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs4a\">an inve<span class=\"_ _1\"></span>stee, the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup considers all r<span class=\"_ _3\"></span>elevant fa<span class=\"_ _1\"></span>cts and cir<span class=\"_ _3\"></span>cumstances in assessing wh<span class=\"_ _1\"></span>ether it </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs4b\">has power o<span class=\"_ _3\"></span>ver an invest<span class=\"_ _1\"></span>ee, including:</div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs4c\"> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">The contr<span class=\"_ _3\"></span>actual arran<span class=\"_ _1\"></span>gement(s<span class=\"_ _1\"></span>) with the other v<span class=\"_ _1\"></span>ot<span class=\"_ _1\"></span>e holders o<span class=\"_ _1\"></span>f the inv<span class=\"_ _1\"></span>estee</span></span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs4d\"> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Righ<span class=\"_ _1\"></span>ts arising fr<span class=\"_ _1\"></span>om other c<span class=\"_ _1\"></span>ontra<span class=\"_ _1\"></span>ctual arr<span class=\"_ _1\"></span>angements</span></span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs4e\"> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>The Gr<span class=\"_ _3\"></span>oup\u2019s votin<span class=\"_ _1\"></span>g rights and po<span class=\"_ _1\"></span>tential v<span class=\"_ _1\"></span>oting righ<span class=\"_ _3\"></span>ts<span class=\"_ _28c\"> </span></span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs4f\">The Gr<span class=\"_ _3\"></span>oup re<span class=\"_ _1\"></span>assesses whe<span class=\"_ _1\"></span>ther or no<span class=\"_ _1\"></span>t it contr<span class=\"_ _3\"></span>ols an invest<span class=\"_ _1\"></span>ee if facts an<span class=\"_ _1\"></span>d circ<span class=\"_ _1\"></span>umstances in<span class=\"_ _1\"></span>dicate </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs50\">that ther<span class=\"_ _3\"></span>e are chan<span class=\"_ _1\"></span>ges to one or m<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>e of the thr<span class=\"_ _3\"></span>ee elements of c<span class=\"_ _1\"></span>ontr<span class=\"_ _1\"></span>ol. Consolida<span class=\"_ _1\"></span>tion of a </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs51\">subsidiary begins when th<span class=\"_ _1\"></span>e Gr<span class=\"_ _3\"></span>oup obtains contr<span class=\"_ _3\"></span>ol over the s<span class=\"_ _1\"></span>ubsidiary and ceas<span class=\"_ _1\"></span>es when the </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs52\">Gr<span class=\"_ _3\"></span>oup loses contr<span class=\"_ _3\"></span>ol of the subsidiary<span class=\"_ _1\"></span>. Assets, liabilities, in<span class=\"_ _1\"></span>come and expens<span class=\"_ _1\"></span>es of a sub<span class=\"_ _1\"></span>sidiary </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs53\">acquir<span class=\"_ _3\"></span>ed or disposed of durin<span class=\"_ _1\"></span>g the year ar<span class=\"_ _3\"></span>e included in the consolid<span class=\"_ _1\"></span>ated financial s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>ts </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs54\">fr<span class=\"_ _1\"></span>om the dat<span class=\"_ _1\"></span>e the Gr<span class=\"_ _3\"></span>oup gains contr<span class=\"_ _3\"></span>ol until the date the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup ceases t<span class=\"_ _1\"></span>o contr<span class=\"_ _3\"></span>ol the subsidiary.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs55\">Pr<span class=\"_ _1\"></span>ofit or loss an<span class=\"_ _1\"></span>d each componen<span class=\"_ _1\"></span>t of o<span class=\"_ _1\"></span>ther compr<span class=\"_ _3\"></span>ehensive income (\u201cOCI\u201d) ar<span class=\"_ _3\"></span>e attribut<span class=\"_ _1\"></span>ed </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs56\">to the equity holder<span class=\"_ _3\"></span>s of the par<span class=\"_ _1\"></span>ent of th<span class=\"_ _1\"></span>e Gr<span class=\"_ _1\"></span>oup. When nec<span class=\"_ _1\"></span>essary<span class=\"_ _3\"></span>, adjustments ar<span class=\"_ _3\"></span>e made </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs57\">to the financial s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>ts of subsidiarie<span class=\"_ _1\"></span>s to bring their ac<span class=\"_ _1\"></span>counting policie<span class=\"_ _1\"></span>s in line with the </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs58\">Gr<span class=\"_ _3\"></span>oup\u2019s accounting policies. A<span class=\"_ _3\"></span>ll intra-gr<span class=\"_ _1\"></span>oup assets and liabilitie<span class=\"_ _1\"></span>s, equity<span class=\"_ _1\"></span>, income, expens<span class=\"_ _1\"></span>es </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs59\">and cash flow<span class=\"_ _1\"></span>s rela<span class=\"_ _1\"></span>ting to tr<span class=\"_ _1\"></span>ansactions be<span class=\"_ _1\"></span>tween member<span class=\"_ _1\"></span>s of the Gr<span class=\"_ _3\"></span>oup ar<span class=\"_ _1\"></span>e eliminated in full </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs5a\">on consolida<span class=\"_ _1\"></span>tion.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs5b\">A change in the o<span class=\"_ _1\"></span>wnership in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est of a subsidiary<span class=\"_ _3\"></span>, without a loss o<span class=\"_ _1\"></span>f contr<span class=\"_ _3\"></span>ol, is account<span class=\"_ _1\"></span>ed f<span class=\"_ _1\"></span>or as </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs5c\">an equity transa<span class=\"_ _1\"></span>ction.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs5d\">If the Gr<span class=\"_ _3\"></span>oup loses contr<span class=\"_ _3\"></span>ol over a sub<span class=\"_ _1\"></span>sidiary<span class=\"_ _1\"></span>, it der<span class=\"_ _1\"></span>ecognises the r<span class=\"_ _3\"></span>elated asse<span class=\"_ _1\"></span>ts (including </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs5e\">goodwill), liabilities, n<span class=\"_ _1\"></span>on-contr<span class=\"_ _3\"></span>olling inter<span class=\"_ _3\"></span>est and other compon<span class=\"_ _1\"></span>ents of equity<span class=\"_ _3\"></span>, while any r<span class=\"_ _3\"></span>esultant </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs5f\">gain or loss is r<span class=\"_ _3\"></span>ecognised in the sta<span class=\"_ _1\"></span>tement o<span class=\"_ _3\"></span>f comprehensiv<span class=\"_ _1\"></span>e income. An<span class=\"_ _1\"></span>y inve<span class=\"_ _1\"></span>stment r<span class=\"_ _3\"></span>etained is </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs60\">r<span class=\"_ _1\"></span>ecognised a<span class=\"_ _1\"></span>t fair value.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs61\">Details o<span class=\"_ _3\"></span>f the investmen<span class=\"_ _1\"></span>ts in r<span class=\"_ _1\"></span>elated undertakin<span class=\"_ _1\"></span>gs, comprising sub<span class=\"_ _1\"></span>sidiaries, ar<span class=\"_ _3\"></span>e included in the </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs62\">appendices t<span class=\"_ _1\"></span>o the financial stat<span class=\"_ _1\"></span>ements on pag<span class=\"_ _1\"></span>es 226 to 228.<span class=\"_ _28c\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-523": {
   "value": "<div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs64\">2d. Discontinued operations<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs65\">Discon<span class=\"_ _1\"></span>tinued opera<span class=\"_ _1\"></span>tions ar<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>esent<span class=\"_ _1\"></span>ed separa<span class=\"_ _1\"></span>tely fr<span class=\"_ _3\"></span>om continuing opera<span class=\"_ _1\"></span>tions in the </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs66\">consolida<span class=\"_ _1\"></span>ted stat<span class=\"_ _1\"></span>ement o<span class=\"_ _1\"></span>f compr<span class=\"_ _3\"></span>ehensive income in acc<span class=\"_ _1\"></span>ord<span class=\"_ _1\"></span>ance with IFRS 5. C<span class=\"_ _1\"></span>omparativ<span class=\"_ _1\"></span>e </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs67\">inf<span class=\"_ _3\"></span>ormation has been re-pr<span class=\"_ _3\"></span>esent<span class=\"_ _1\"></span>ed to r<span class=\"_ _3\"></span>eflect their classification as disc<span class=\"_ _1\"></span>ontinued, ens<span class=\"_ _1\"></span>uring </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs68\">consisten<span class=\"_ _1\"></span>cy and compar<span class=\"_ _1\"></span>ability between period<span class=\"_ _1\"></span>s. Furth<span class=\"_ _1\"></span>er details ar<span class=\"_ _3\"></span>e provide<span class=\"_ _1\"></span>d in not<span class=\"_ _1\"></span>e 11, </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs69\">with assets and liabilities h<span class=\"_ _1\"></span>eld f<span class=\"_ _1\"></span>or sale disclosed in no<span class=\"_ _3\"></span>te 31. In line with the Gr<span class=\"_ _3\"></span>oup\u2019s approach </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs6a\">to APMs, the r<span class=\"_ _3\"></span>esults o<span class=\"_ _1\"></span>f discontinu<span class=\"_ _1\"></span>ed operations ar<span class=\"_ _3\"></span>e exclu<span class=\"_ _1\"></span>ded to pr<span class=\"_ _3\"></span>esent a clear<span class=\"_ _3\"></span>er view of the </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs6b\">underlyin<span class=\"_ _1\"></span>g perf<span class=\"_ _1\"></span>ormance of the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup\u2019s continuin<span class=\"_ _1\"></span>g activities and compar<span class=\"_ _3\"></span>ative inf<span class=\"_ _3\"></span>ormation has </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs6c\">been r<span class=\"_ _3\"></span>e-present<span class=\"_ _3\"></span>ed.<span class=\"_ _28c\"> </span></div>11. Discontinued operations<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup classifies non-curr<span class=\"_ _3\"></span>ent assets and disposal gr<span class=\"_ _3\"></span>oups as held f<span class=\"_ _1\"></span>or sale wher<span class=\"_ _1\"></span>e their carrying amoun<span class=\"_ _1\"></span>ts ar<span class=\"_ _1\"></span>e expected t<span class=\"_ _3\"></span>o be reco<span class=\"_ _1\"></span>ver<span class=\"_ _3\"></span>ed principally throu<span class=\"_ _1\"></span>gh a sale transac<span class=\"_ _1\"></span>tion rath<span class=\"_ _1\"></span>er than thr<span class=\"_ _1\"></span>ough con<span class=\"_ _1\"></span>tinuing use, and wh<span class=\"_ _1\"></span>ere th<span class=\"_ _1\"></span>e asset (or disposal gr<span class=\"_ _3\"></span>oup) is available f<span class=\"_ _3\"></span>or immediat<span class=\"_ _1\"></span>e sale in its pr<span class=\"_ _1\"></span>esent condition s<span class=\"_ _1\"></span>ubject only to t<span class=\"_ _1\"></span>erms that ar<span class=\"_ _3\"></span>e usual and cust<span class=\"_ _1\"></span>omary f<span class=\"_ _1\"></span>or such disposals. Non-c<span class=\"_ _1\"></span>urr<span class=\"_ _1\"></span>ent assets an<span class=\"_ _1\"></span>d disposal gr<span class=\"_ _1\"></span>oups classified as held f<span class=\"_ _3\"></span>or sale are measur<span class=\"_ _3\"></span>ed at the lower o<span class=\"_ _3\"></span>f their carrying amount and fair v<span class=\"_ _1\"></span>alue less cos<span class=\"_ _1\"></span>ts to sell. Co<span class=\"_ _1\"></span>sts to sell ar<span class=\"_ _1\"></span>e the incr<span class=\"_ _3\"></span>emental costs dir<span class=\"_ _3\"></span>ectly attribu<span class=\"_ _1\"></span>table to the dispos<span class=\"_ _1\"></span>al of an asset (dispo<span class=\"_ _1\"></span>sal gr<span class=\"_ _1\"></span>oup), ex<span class=\"_ _1\"></span>cluding finance c<span class=\"_ _1\"></span>osts and incom<span class=\"_ _1\"></span>e tax expense.<span class=\"_ _28c\"> </span>Assets an<span class=\"_ _1\"></span>d liabilities classified as held f<span class=\"_ _1\"></span>or sale ar<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>esent<span class=\"_ _1\"></span>ed separa<span class=\"_ _1\"></span>tely as curr<span class=\"_ _3\"></span>ent items in the consolida<span class=\"_ _1\"></span>ted sta<span class=\"_ _1\"></span>tement o<span class=\"_ _1\"></span>f financial position. F<span class=\"_ _3\"></span>urther details r<span class=\"_ _1\"></span>egar<span class=\"_ _3\"></span>ding these asset<span class=\"_ _1\"></span>s and liabilities ar<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>ovided in no<span class=\"_ _3\"></span>te 31.<span class=\"_ _28c\"> </span>A disposal gr<span class=\"_ _3\"></span>oup qualifies as a discontinu<span class=\"_ _1\"></span>ed operation if it is a c<span class=\"_ _1\"></span>omponent of an en<span class=\"_ _1\"></span>tity that either has been dispose<span class=\"_ _1\"></span>d of<span class=\"_ _3\"></span>, or is classified as held f<span class=\"_ _3\"></span>or sale, and: <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>It r<span class=\"_ _1\"></span>epr<span class=\"_ _1\"></span>esents a separ<span class=\"_ _3\"></span>ate major line of bu<span class=\"_ _1\"></span>siness or geogr<span class=\"_ _3\"></span>aphical area o<span class=\"_ _3\"></span>f operations</span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>Is part of a sing<span class=\"_ _1\"></span>le co-or<span class=\"_ _3\"></span>dinated plan to dispose o<span class=\"_ _3\"></span>f a separate major line o<span class=\"_ _3\"></span>f business </span>or<span class=\"_ gs1de\"> </span>geogr<span class=\"_ _1\"></span>aphical ar<span class=\"_ _3\"></span>ea of operations <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Is a subsidiary acquir<span class=\"_ _3\"></span>ed ex<span class=\"_ _1\"></span>clusively with a view t<span class=\"_ _1\"></span>o r<span class=\"_ _1\"></span>esale<span class=\"_ _28c\"> </span></span></span>Discon<span class=\"_ _1\"></span>tinued opera<span class=\"_ _1\"></span>tions ar<span class=\"_ _1\"></span>e ex<span class=\"_ _1\"></span>cluded fr<span class=\"_ _3\"></span>om the resul<span class=\"_ _1\"></span>ts of c<span class=\"_ _1\"></span>ontinuing oper<span class=\"_ _1\"></span>ations and ar<span class=\"_ _3\"></span>e pr<span class=\"_ _1\"></span>esent<span class=\"_ _1\"></span>ed as a single amoun<span class=\"_ _1\"></span>t as pr<span class=\"_ _1\"></span>ofit or loss af<span class=\"_ _3\"></span>ter tax fr<span class=\"_ _3\"></span>om discontinued oper<span class=\"_ _1\"></span>ations in the consolida<span class=\"_ _1\"></span>ted sta<span class=\"_ _1\"></span>tement o<span class=\"_ _1\"></span>f compr<span class=\"_ _3\"></span>ehensive income. An<span class=\"_ _1\"></span>y impairment loss arising on classification as held f<span class=\"_ _3\"></span>or sale is rec<span class=\"_ _1\"></span>ognised immediat<span class=\"_ _3\"></span>ely in profit or lo<span class=\"_ _1\"></span>ss.<span class=\"_ _28c\"> </span>Ke<span class=\"_ _3\"></span>y judgement:<span class=\"_ _28c\"> </span>On 20 Mar<span class=\"_ _3\"></span>ch 2026, the Group c<span class=\"_ _1\"></span>ommitt<span class=\"_ _1\"></span>ed to a plan to dispo<span class=\"_ _1\"></span>se of F<span class=\"_ _1\"></span>CM, which r<span class=\"_ _1\"></span>epr<span class=\"_ _1\"></span>esente<span class=\"_ _1\"></span>d a separa<span class=\"_ _1\"></span>te and major line o<span class=\"_ _1\"></span>f the Gr<span class=\"_ _3\"></span>oup\u2019s operations. Significan<span class=\"_ _1\"></span>t judgement w<span class=\"_ _1\"></span>as applied at 31 Mar<span class=\"_ _1\"></span>ch 2026 in assessing whe<span class=\"_ _1\"></span>ther FCM me<span class=\"_ _1\"></span>t the criteria to be classifie<span class=\"_ _1\"></span>d as held f<span class=\"_ _1\"></span>or sale and whether F<span class=\"_ _3\"></span>CM qualified as a discontinued oper<span class=\"_ _3\"></span>ation. Subsequently<span class=\"_ _3\"></span>, on 11 June 2026, the Gr<span class=\"_ _3\"></span>oup enter<span class=\"_ _3\"></span>ed into an agr<span class=\"_ _3\"></span>eement to sell FCM, with c<span class=\"_ _1\"></span>ompletion expect<span class=\"_ _1\"></span>ed during the thir<span class=\"_ _3\"></span>d quarter o<span class=\"_ _1\"></span>f 2026. F<span class=\"_ _1\"></span>urther details ar<span class=\"_ _3\"></span>e pro<span class=\"_ _1\"></span>vided in not<span class=\"_ _1\"></span>e 34.<span class=\"_ _28c\"> </span>Held f<span class=\"_ _1\"></span>or sale<span class=\"_ _28c\"> </span>Classification as held f<span class=\"_ _3\"></span>or sale r<span class=\"_ _1\"></span>equir<span class=\"_ _1\"></span>es that the sale is highly pr<span class=\"_ _3\"></span>obable, including managemen<span class=\"_ _1\"></span>t\u2019s commitment to a plan t<span class=\"_ _3\"></span>o sell, an active pr<span class=\"_ _1\"></span>ogramm<span class=\"_ _1\"></span>e to locat<span class=\"_ _1\"></span>e a buyer<span class=\"_ _3\"></span>, and an expecta<span class=\"_ _1\"></span>tion that the sale will be comple<span class=\"_ _1\"></span>ted within 12 mon<span class=\"_ _1\"></span>ths.<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup assessed that F<span class=\"_ _1\"></span>CM met the crit<span class=\"_ _1\"></span>eria to be classified as held f<span class=\"_ _3\"></span>or sale on the basis that: <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">The carrying amo<span class=\"_ _1\"></span>unt of F<span class=\"_ _1\"></span>CM was expect<span class=\"_ _3\"></span>ed to be rec<span class=\"_ _1\"></span>over<span class=\"_ _3\"></span>ed principally thr<span class=\"_ _1\"></span>ough a sale </span></span>transac<span class=\"_ _1\"></span>tion rath<span class=\"_ _1\"></span>er than thr<span class=\"_ _1\"></span>ough contin<span class=\"_ _1\"></span>uing use <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">FCM was a<span class=\"_ _1\"></span>vailable f<span class=\"_ _1\"></span>or immediat<span class=\"_ _1\"></span>e sale and could be sold t<span class=\"_ _1\"></span>o the buy<span class=\"_ _1\"></span>er in its </span></span>curr<span class=\"_ _3\"></span>ent<span class=\"_ gs1de\"> </span>condition <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">The actions t<span class=\"_ _1\"></span>o complet<span class=\"_ _1\"></span>e the sale wer<span class=\"_ _3\"></span>e initiated and the sale was asse<span class=\"_ _1\"></span>ssed as </span></span>highly pr<span class=\"_ _1\"></span>obable, with completion e<span class=\"_ _1\"></span>xpected within 12 mon<span class=\"_ _1\"></span>ths fr<span class=\"_ _3\"></span>om the date of initial classification <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>An activ<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>ogramme t<span class=\"_ _1\"></span>o locate a b<span class=\"_ _1\"></span>uyer was in pla<span class=\"_ _1\"></span>ce, with a pot<span class=\"_ _1\"></span>ential pur<span class=\"_ _1\"></span>chaser identified </span>and nego<span class=\"_ _3\"></span>tiations at an advance<span class=\"_ _1\"></span>d stage, includin<span class=\"_ _1\"></span>g the agr<span class=\"_ _3\"></span>eement of a let<span class=\"_ _3\"></span>ter of ex<span class=\"_ _3\"></span>clusivity as at 20 Mar<span class=\"_ _3\"></span>ch 2026<span class=\"_ _28c\"> </span>Discon<span class=\"_ _1\"></span>tinued oper<span class=\"_ _1\"></span>ations<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup further assessed whe<span class=\"_ _1\"></span>ther FCM r<span class=\"_ _3\"></span>epres<span class=\"_ _1\"></span>ented a disc<span class=\"_ _1\"></span>ontinued oper<span class=\"_ _3\"></span>ation. This r<span class=\"_ _1\"></span>equir<span class=\"_ _1\"></span>ed judgemen<span class=\"_ _1\"></span>t in determining wh<span class=\"_ _1\"></span>ether FCM c<span class=\"_ _1\"></span>onstitut<span class=\"_ _1\"></span>ed a separa<span class=\"_ _1\"></span>te major line o<span class=\"_ _1\"></span>f business or g<span class=\"_ _1\"></span>eographic<span class=\"_ _1\"></span>al are<span class=\"_ _1\"></span>a of oper<span class=\"_ _1\"></span>ations. FCM r<span class=\"_ _3\"></span>epresen<span class=\"_ _1\"></span>ted sub<span class=\"_ _1\"></span>stantially all o<span class=\"_ _1\"></span>f the Gr<span class=\"_ _3\"></span>oup\u2019s FCM operating s<span class=\"_ _1\"></span>egment and ther<span class=\"_ _3\"></span>ef<span class=\"_ _3\"></span>ore constitu<span class=\"_ _1\"></span>ted a separ<span class=\"_ _1\"></span>ate and major c<span class=\"_ _1\"></span>omponent o<span class=\"_ _1\"></span>f the Gr<span class=\"_ _3\"></span>oup\u2019s operations. Acc<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>dingly<span class=\"_ _3\"></span>, its r<span class=\"_ _1\"></span>esults an<span class=\"_ _1\"></span>d cash flows ha<span class=\"_ _1\"></span>ve been pr<span class=\"_ _3\"></span>esented as a disc<span class=\"_ _1\"></span>ontinued oper<span class=\"_ _3\"></span>ation. Followin<span class=\"_ _1\"></span>g its classification as a discon<span class=\"_ _1\"></span>tinued oper<span class=\"_ _1\"></span>ation, the FCM s<span class=\"_ _1\"></span>egment is no long<span class=\"_ _1\"></span>er pr<span class=\"_ _1\"></span>esent<span class=\"_ _1\"></span>ed within continuin<span class=\"_ _1\"></span>g operations in the s<span class=\"_ _1\"></span>egmental disclo<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>es (see no<span class=\"_ _1\"></span>te 5).<span class=\"_ _28c\"> </span><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs1ed\">The r<span class=\"_ _3\"></span>esults of F<span class=\"_ _1\"></span>CM f<span class=\"_ _1\"></span>or the year ar<span class=\"_ _3\"></span>e pre<span class=\"_ _1\"></span>sented belo<span class=\"_ _3\"></span>w.<span class=\"_ _28c\"> </span></div><div class=\"gs1ee\"><table class=\"s w161 h180\" id=\"_0c26073b-b8b7-42ab-bd45-b5d27d0384d4\"><tr><td></td><td class=\"t m0 x264 h2d y2973 ff2 fs12 fc1 sc0 ls1 ws0\">31 March<span class=\"_ _28c\"> </span></td><td class=\"t m0 x265 h22 y2974 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch</td></tr><tr><td></td><td class=\"t m0 x4dd h2d y2975 ff2 fs12 fc1 sc0 ls1 ws0\"> 2026</td><td class=\"t m0 x4de h22 y2976 ff3 fs12 fc4 sc0 ls1 ws0\"> 2025 </td></tr><tr><td></td><td class=\"t m0 x4dd h2d y2977 ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x267 h22 y2978 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y2884 w28 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">Re<span class=\"_ _1\"></span>venue<span class=\"_ _28c\"> </span></div></td><td class=\"c n x408 y2884 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">8,506<span class=\"_ _28c\"> </span></div></td><td class=\"c n x409 y2883 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,340<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2886 w162 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Expenses o<span class=\"_ _1\"></span>ther than finance co<span class=\"_ _1\"></span>sts<span class=\"_ _28c\"> </span></div></td><td class=\"c n x608 y2885 w6a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(12,018)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x609 y2886 w67 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(6,046)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y27a1 w163 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Financ<span class=\"_ _1\"></span>e costs<span class=\"_ _28c\"> </span></div></td><td class=\"c n x60a y27a2 w15a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(8)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x60b y27a1 w164 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(3)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277c w165 h15d\"><div class=\"t m0 x230 h9 y271c ff1b fs7 fc1 sc0 ls1 ws0\">Loss on discontinued operations bef<span class=\"_ _3\"></span>ore tax<span class=\"_ _28c\"> </span></div></td><td class=\"c n x60c y277c w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(3,520)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x60d y277b w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(709)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w166 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>ax cr<span class=\"_ _1\"></span>edit<span class=\"_ _28c\"> </span></div></td><td class=\"c n x502 y277d w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">749<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5de y277e w58 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">34<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a w167 h15d\"><div class=\"t m0 x230 h9 y271c ff1b fs7 fc1 sc0 ls1 ws0\">Loss on discontinued operations, net o<span class=\"_ _1\"></span>f tax<span class=\"_ _28c\"> </span></div></td><td class=\"c n x60e y274a w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(2,771)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x60f y2749 w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(675)<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1ef\">The stat<span class=\"_ _3\"></span>ement of cash flows in<span class=\"_ _1\"></span>cludes the f<span class=\"_ _3\"></span>ollowing amounts r<span class=\"_ _3\"></span>elating to disc<span class=\"_ _1\"></span>ontinued oper<span class=\"_ _1\"></span>ations:<span class=\"_ _28c\"> </span></div><div class=\"gs1f0\"><table class=\"s w168 h16a\" id=\"_ba346302-63e2-4839-a14b-5356d1b2fd56\"><tr><td></td><td class=\"t m0 x264 h2d y2979 ff2 fs12 fc1 sc0 ls1 ws0\">31 March<span class=\"_ _28c\"> </span></td><td class=\"t m0 x265 h22 y297a ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x4dd h2d y297b ff2 fs12 fc1 sc0 ls1 ws0\"> 2026 </td><td class=\"t m0 x267 h22 y297c ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x266 h2d y297d ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x267 h22 y297e ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y27a1 w169 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Opera<span class=\"_ _1\"></span>ting activities<span class=\"_ _28c\"> </span></div></td><td class=\"c n x610 y27a2 w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(2,475)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x611 y27a1 w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(529)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w16a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inve<span class=\"_ _1\"></span>sting activities<span class=\"_ _28c\"> </span></div></td><td class=\"c n x612 y277c w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x613 y277b w67 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(1,000)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w16b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Financin<span class=\"_ _1\"></span>g activities<span class=\"_ _28c\"> </span></div></td><td class=\"c n x614 y277d w15a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(8)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x615 y277e w164 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(3)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a w16c h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">Net cash fr<span class=\"_ _1\"></span>om discontinued operations<span class=\"_ _28c\"> </span></div></td><td class=\"c n x616 y274a w44 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(2,483)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x617 y2749 w67 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(1,532)<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1f1\">The major classes o<span class=\"_ _3\"></span>f assets and liabilities classified as held f<span class=\"_ _3\"></span>or sale at 31 March 2026 ar<span class=\"_ _3\"></span>e </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs1f2\">disclosed in no<span class=\"_ _3\"></span>te 31. Earnings per shar<span class=\"_ _3\"></span>e on discontinued oper<span class=\"_ _3\"></span>ations is disclosed in no<span class=\"_ _1\"></span>te 12.<span class=\"_ _28c\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDiscontinuedOperationsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-520": {
   "value": "<div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs6e\">2e. Impact of sustainability and climate chang<span class=\"_ _1\"></span>e on prepar<span class=\"_ _1\"></span>ation of the </div><div class=\"t m0 h3b ff1c fs5 fc6 sc0 ls1 ws0 gs6f\">financial<span class=\"_ gs70\"> </span>statements<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs71\">Climat<span class=\"_ _1\"></span>e change and su<span class=\"_ _1\"></span>stainability risks ha<span class=\"_ _1\"></span>ve been consider<span class=\"_ _3\"></span>ed and assessed in the pr<span class=\"_ _3\"></span>eparation </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs72\">of the c<span class=\"_ _1\"></span>onsolidat<span class=\"_ _1\"></span>ed financial stat<span class=\"_ _1\"></span>ements f<span class=\"_ _3\"></span>or the year ended 31 Mar<span class=\"_ _3\"></span>ch 2026. No material impact </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs73\">has been identified on the e<span class=\"_ _1\"></span>stimate<span class=\"_ _1\"></span>s and judgements ma<span class=\"_ _1\"></span>de.</div>",
   "dimensions": {
    "concept": "foresightgroup:DisclosureOfImpactOfSustainabilityAndClimateChange",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-483": {
   "value": "<div class=\"t m0 h7 ff6 fs5 fc3 sc0 ls1 ws0 gs75\">3. Material accounting policies<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs76\">This section se<span class=\"_ _1\"></span>ts out the ma<span class=\"_ _1\"></span>terial acco<span class=\"_ _1\"></span>unting policies o<span class=\"_ _1\"></span>f the Gr<span class=\"_ _3\"></span>oup that r<span class=\"_ _1\"></span>elate t<span class=\"_ _1\"></span>o the financial </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs77\">stat<span class=\"_ _1\"></span>ements. Wher<span class=\"_ _3\"></span>e a material acc<span class=\"_ _1\"></span>ounting policy is specific t<span class=\"_ _1\"></span>o one no<span class=\"_ _1\"></span>te, the policy is des<span class=\"_ _1\"></span>cribed </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs78\">in the not<span class=\"_ _3\"></span>e to which it rela<span class=\"_ _1\"></span>tes. The ma<span class=\"_ _1\"></span>terial acco<span class=\"_ _1\"></span>unting policies ha<span class=\"_ _1\"></span>ve been applied consis<span class=\"_ _1\"></span>tently </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs79\">to all periods pr<span class=\"_ _3\"></span>esented within the finan<span class=\"_ _1\"></span>cial statem<span class=\"_ _1\"></span>ents.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs7a\">This section als<span class=\"_ _1\"></span>o details new a<span class=\"_ _1\"></span>ccountin<span class=\"_ _1\"></span>g standar<span class=\"_ _3\"></span>ds that hav<span class=\"_ _1\"></span>e been endors<span class=\"_ _1\"></span>ed in the period and </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs7b\">hav<span class=\"_ _1\"></span>e either become e<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>ective f<span class=\"_ _3\"></span>or the financial period beginning on 1 April 2025 or will becom<span class=\"_ _1\"></span>e </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs7c\">eff<span class=\"_ _3\"></span>ective in lat<span class=\"_ _1\"></span>er periods.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs7d\">New standar<span class=\"_ _1\"></span>ds, interpr<span class=\"_ _1\"></span>etations and amendments adopted fr<span class=\"_ _3\"></span>om 1 April 2025<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs7e\">The f<span class=\"_ _3\"></span>ollowing amendments w<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>e eff<span class=\"_ _3\"></span>ective f<span class=\"_ _1\"></span>or the period beginning 1 April 2025:<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff4 fs5 fc6 sc0 ls1 ws0 gs7f\">IAS 21 The E<span class=\"_ _3\"></span>ff<span class=\"_ _1\"></span>ects of C<span class=\"_ _1\"></span>hange<span class=\"_ _1\"></span>s in For<span class=\"_ _3\"></span>eign Exch<span class=\"_ _1\"></span>ange Ra<span class=\"_ _1\"></span>tes \u2013 Lack o<span class=\"_ _3\"></span>f Exchange<span class=\"_ _1\"></span>ability </div><div class=\"t m0 h7 ff3 fs5 fc6 sc0 ls1 ws0 gs80\">(Amendmen<span class=\"_ _1\"></span>ts)<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs81\">This amendment h<span class=\"_ _1\"></span>as had no e<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>ct on the measur<span class=\"_ _3\"></span>ement or pr<span class=\"_ _3\"></span>esentation of an<span class=\"_ _1\"></span>y items in the </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs82\">consolida<span class=\"_ _1\"></span>ted financial sta<span class=\"_ _1\"></span>tements o<span class=\"_ _3\"></span>f the Group.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h3b ff1c fs5 fc6 sc0 ls1 ws0 gs84\">New standar<span class=\"_ _1\"></span>ds not yet e<span class=\"_ _1\"></span>ffectiv<span class=\"_ _1\"></span>e<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs85\">Ther<span class=\"_ _3\"></span>e are a number o<span class=\"_ _3\"></span>f standard<span class=\"_ _1\"></span>s, amendments t<span class=\"_ _1\"></span>o standar<span class=\"_ _3\"></span>ds, and interpr<span class=\"_ _3\"></span>etations which hav<span class=\"_ _3\"></span>e </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs86\">been issued b<span class=\"_ _1\"></span>y the IASB that ar<span class=\"_ _3\"></span>e eff<span class=\"_ _3\"></span>ective in futur<span class=\"_ _3\"></span>e accountin<span class=\"_ _1\"></span>g periods that the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup has </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs87\">decided no<span class=\"_ _1\"></span>t to adopt ear<span class=\"_ _1\"></span>ly. </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs88\">The f<span class=\"_ _3\"></span>ollowing amendments ar<span class=\"_ _3\"></span>e eff<span class=\"_ _3\"></span>ective f<span class=\"_ _1\"></span>or the annual r<span class=\"_ _3\"></span>eporting period beginning on or af<span class=\"_ _1\"></span>ter </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs89\">1 January 2026:<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc6 sc0 ls1 ws0 gs8a\">Amendmen<span class=\"_ _1\"></span>ts to IFRS 9 F<span class=\"_ _3\"></span>inancial Instruments and IFR<span class=\"_ _3\"></span>S 7 Financial Instrumen<span class=\"_ _1\"></span>ts:  </div><div class=\"t m0 h7 ff4 fs5 fc6 sc0 ls1 ws0 gs8b\">Disclos<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>es \u2013 Classifica<span class=\"_ _1\"></span>tion and Measur<span class=\"_ _3\"></span>ement of F<span class=\"_ _3\"></span>inancial Instruments<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc6 sc0 ls1 ws0 gs8c\">Amendmen<span class=\"_ _1\"></span>ts to IFRS 9 F<span class=\"_ _3\"></span>inancial Instruments and IFR<span class=\"_ _3\"></span>S 7 Financial Instrumen<span class=\"_ _1\"></span>ts:  </div><div class=\"t m0 h7 ff4 fs5 fc6 sc0 ls1 ws0 gs8d\">Disclos<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>es \u2013 Contr<span class=\"_ _3\"></span>acts Re<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>encing Nat<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e-dependent Elec<span class=\"_ _1\"></span>tricity<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs8e\">The f<span class=\"_ _3\"></span>ollowing amendments ar<span class=\"_ _3\"></span>e eff<span class=\"_ _3\"></span>ective f<span class=\"_ _1\"></span>or the annual r<span class=\"_ _3\"></span>eporting period beginning on or af<span class=\"_ _1\"></span>ter </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs8f\">1 January 2027:<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff4 fs5 fc6 sc0 ls1 ws0 gs90\">IFRS 18 Pr<span class=\"_ _3\"></span>esentation an<span class=\"_ _1\"></span>d Disclosur<span class=\"_ _3\"></span>e in Financial S<span class=\"_ _3\"></span>tatemen<span class=\"_ _1\"></span>ts<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff4 fs5 fc6 sc0 ls1 ws0 gs91\">IFRS 19 Sub<span class=\"_ _1\"></span>sidiaries without P<span class=\"_ _1\"></span>ublic Acco<span class=\"_ _1\"></span>untability: Disclos<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>es<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs92\">The Gr<span class=\"_ _3\"></span>oup is curr<span class=\"_ _1\"></span>ently assessing the e<span class=\"_ _3\"></span>ffect o<span class=\"_ _3\"></span>f these new accoun<span class=\"_ _1\"></span>ting standar<span class=\"_ _3\"></span>ds </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs93\">and amendment<span class=\"_ _1\"></span>s.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs94\">IFRS 18 Pr<span class=\"_ _3\"></span>esentation and Dis<span class=\"_ _1\"></span>closur<span class=\"_ _3\"></span>e in Financial S<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>ts will supers<span class=\"_ _1\"></span>ede IAS 1 Pr<span class=\"_ _3\"></span>esentation </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs95\">of F<span class=\"_ _3\"></span>inancial Stat<span class=\"_ _1\"></span>ements. E<span class=\"_ _1\"></span>ven thou<span class=\"_ _1\"></span>gh IFRS 18 will no<span class=\"_ _1\"></span>t have an<span class=\"_ _1\"></span>y eff<span class=\"_ _3\"></span>ect on the r<span class=\"_ _1\"></span>ecognition </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs96\">and measur<span class=\"_ _3\"></span>ement of it<span class=\"_ _1\"></span>ems in the consolida<span class=\"_ _1\"></span>ted financial sta<span class=\"_ _1\"></span>tements, it is e<span class=\"_ _1\"></span>xpected t<span class=\"_ _1\"></span>o hav<span class=\"_ _1\"></span>e a </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs97\">significant e<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>ect on the pr<span class=\"_ _3\"></span>esentation and disclos<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e of certain it<span class=\"_ _1\"></span>ems. These chan<span class=\"_ _1\"></span>ges include </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs98\">cate<span class=\"_ _1\"></span>gorisation and sub-t<span class=\"_ _3\"></span>otals in the stat<span class=\"_ _1\"></span>ement o<span class=\"_ _1\"></span>f compr<span class=\"_ _1\"></span>ehensive inc<span class=\"_ _1\"></span>ome, aggr<span class=\"_ _3\"></span>egation/<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs99\">disaggr<span class=\"_ _3\"></span>egation and labelling o<span class=\"_ _1\"></span>f inf<span class=\"_ _3\"></span>ormation, and disclosur<span class=\"_ _3\"></span>e of management<span class=\"_ _1\"></span>-defined </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs9a\">perf<span class=\"_ _1\"></span>ormance meas<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>es.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs9c\">3a. F<span class=\"_ _1\"></span>oreign e<span class=\"_ _1\"></span>x<span class=\"_ _1\"></span>change<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs9d\">F<span class=\"_ _1\"></span>or Gr<span class=\"_ _1\"></span>oup entities who<span class=\"_ _1\"></span>se functional and pr<span class=\"_ _3\"></span>esentational c<span class=\"_ _1\"></span>urren<span class=\"_ _1\"></span>cy is ster<span class=\"_ _3\"></span>ling, monetary assets </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs9e\">and liabilities in f<span class=\"_ _3\"></span>oreign curr<span class=\"_ _3\"></span>encies ar<span class=\"_ _1\"></span>e translat<span class=\"_ _1\"></span>ed into s<span class=\"_ _1\"></span>terlin<span class=\"_ _1\"></span>g at the ex<span class=\"_ _3\"></span>change rat<span class=\"_ _1\"></span>e ruling at </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs9f\">the stat<span class=\"_ _1\"></span>ement o<span class=\"_ _1\"></span>f financial position dat<span class=\"_ _1\"></span>e. T<span class=\"_ _0\"></span>ransactions in f<span class=\"_ _3\"></span>oreign curr<span class=\"_ _3\"></span>encies ar<span class=\"_ _1\"></span>e translat<span class=\"_ _1\"></span>ed into </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gsa0\">ster<span class=\"_ _1\"></span>ling at the e<span class=\"_ _1\"></span>xchan<span class=\"_ _1\"></span>ge ra<span class=\"_ _1\"></span>te ruling a<span class=\"_ _1\"></span>t the date o<span class=\"_ _3\"></span>f transaction. Ex<span class=\"_ _1\"></span>change diff<span class=\"_ _3\"></span>erenc<span class=\"_ _1\"></span>es ar<span class=\"_ _1\"></span>e taken </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gsa1\">into ac<span class=\"_ _1\"></span>count in arriving a<span class=\"_ _1\"></span>t the opera<span class=\"_ _1\"></span>ting pr<span class=\"_ _1\"></span>ofit or loss.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gsa2\">The asset<span class=\"_ _1\"></span>s and liabilities of G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>up entities that h<span class=\"_ _1\"></span>ave a fun<span class=\"_ _1\"></span>ctional curr<span class=\"_ _3\"></span>ency differ<span class=\"_ _3\"></span>ent fr<span class=\"_ _1\"></span>om the </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gsa3\">pr<span class=\"_ _1\"></span>esenta<span class=\"_ _1\"></span>tional curr<span class=\"_ _1\"></span>ency ar<span class=\"_ _3\"></span>e translated a<span class=\"_ _1\"></span>t the closing r<span class=\"_ _1\"></span>ate at th<span class=\"_ _1\"></span>e statem<span class=\"_ _1\"></span>ent of financial po<span class=\"_ _1\"></span>sition </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsa4\">date, with tr<span class=\"_ _3\"></span>ansactions translat<span class=\"_ _1\"></span>ed at av<span class=\"_ _1\"></span>erag<span class=\"_ _1\"></span>e monthly ex<span class=\"_ _3\"></span>change rat<span class=\"_ _1\"></span>es. </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gsa5\">Res<span class=\"_ _1\"></span>ulting ex<span class=\"_ _3\"></span>change diff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ences ar<span class=\"_ _3\"></span>e rec<span class=\"_ _1\"></span>ognised as a separ<span class=\"_ _1\"></span>ate compon<span class=\"_ _1\"></span>ent of o<span class=\"_ _3\"></span>ther </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsa6\">compr<span class=\"_ _3\"></span>ehensive income and ar<span class=\"_ _3\"></span>e also r<span class=\"_ _1\"></span>ecognised in the f<span class=\"_ _3\"></span>oreign e<span class=\"_ _1\"></span>xchan<span class=\"_ _1\"></span>ge r<span class=\"_ _3\"></span>eserve within equity. </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gsa7\">Any diff<span class=\"_ _3\"></span>erenc<span class=\"_ _1\"></span>es ar<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>ecycled t<span class=\"_ _1\"></span>o the income s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>t on disposal or liquidation o<span class=\"_ _1\"></span>f the r<span class=\"_ _3\"></span>elevant </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsa8\">branch or s<span class=\"_ _1\"></span>ubsidiary.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gsa9\">3b. Use of judgements and estimat<span class=\"_ _1\"></span>es<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gsaa\">The pr<span class=\"_ _3\"></span>eparation of the finan<span class=\"_ _1\"></span>cial statem<span class=\"_ _1\"></span>ents r<span class=\"_ _3\"></span>equires the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup to mak<span class=\"_ _1\"></span>e estimat<span class=\"_ _1\"></span>es and </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gsab\">assumptions that a<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>ct the r<span class=\"_ _1\"></span>eported amoun<span class=\"_ _1\"></span>ts of asse<span class=\"_ _1\"></span>ts and liabilities at the s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>t of </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gsac\">financial position dat<span class=\"_ _3\"></span>e, amounts report<span class=\"_ _3\"></span>ed for r<span class=\"_ _3\"></span>evenues and e<span class=\"_ _1\"></span>xpenses during the y<span class=\"_ _3\"></span>ear<span class=\"_ _1\"></span>, and </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsad\">the disclosur<span class=\"_ _3\"></span>e of contin<span class=\"_ _1\"></span>gencies at th<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>eporting date. Ho<span class=\"_ _3\"></span>wever<span class=\"_ _3\"></span>, uncertainty about th<span class=\"_ _1\"></span>ese </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gsae\">assumptions and estima<span class=\"_ _1\"></span>tes could r<span class=\"_ _3\"></span>esult in ou<span class=\"_ _1\"></span>tcomes th<span class=\"_ _1\"></span>at r<span class=\"_ _3\"></span>equire a mat<span class=\"_ _1\"></span>erial adjustmen<span class=\"_ _1\"></span>t to the </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gsaf\">carrying amoun<span class=\"_ _1\"></span>t of the asse<span class=\"_ _1\"></span>ts or liabilities aff<span class=\"_ _3\"></span>ected in the fut<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gsb0\">Wher<span class=\"_ _3\"></span>e the estimate or judg<span class=\"_ _1\"></span>ement is specific to on<span class=\"_ _1\"></span>e not<span class=\"_ _1\"></span>e, it is described in the no<span class=\"_ _3\"></span>te to which </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsb1\">it r<span class=\"_ _1\"></span>elates.<span class=\"_ _28c\"> </span> </div><div class=\"t m0 h7 ff4 fs5 fc6 sc0 ls1 ws0 gsb2\">Ke<span class=\"_ _1\"></span>y judgemen<span class=\"_ _1\"></span>ts<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsb3\">These ar<span class=\"_ _3\"></span>e as follo<span class=\"_ _1\"></span>ws:</div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsb4\"> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">P<span class=\"_ _1\"></span>erf<span class=\"_ _1\"></span>ormance f<span class=\"_ _1\"></span>ees \u2013 see no<span class=\"_ _3\"></span>te 4</span></span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsb5\"> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>Discon<span class=\"_ _1\"></span>tinued opera<span class=\"_ _1\"></span>tions \u2013 see no<span class=\"_ _1\"></span>te 11</span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsb6\"> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Impairment and r<span class=\"_ _3\"></span>eversal o<span class=\"_ _3\"></span>f impairment of intangible ass<span class=\"_ _1\"></span>ets \u2013 see no<span class=\"_ _3\"></span>te 14</span></span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsb7\"> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>Identification o<span class=\"_ _3\"></span>f the relevan<span class=\"_ _1\"></span>t cash-gener<span class=\"_ _1\"></span>ating unit f<span class=\"_ _3\"></span>or impairment testin<span class=\"_ _1\"></span>g \u2013 see not<span class=\"_ _1\"></span>e 14</span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsb8\"> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Contr<span class=\"_ _1\"></span>act co<span class=\"_ _1\"></span>sts \u2013 see no<span class=\"_ _1\"></span>te 16<span class=\"_ _28c\"> </span></span></span></div><div class=\"t m0 h7 ff3 fs5 fc6 sc0 ls1 ws0 gsb9\">Ke<span class=\"_ _1\"></span>y sour<span class=\"_ _3\"></span>ces of es<span class=\"_ _1\"></span>timation uncertain<span class=\"_ _1\"></span>ty<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gsba\">The estima<span class=\"_ _1\"></span>tes and assumptions which h<span class=\"_ _1\"></span>ave a significan<span class=\"_ _1\"></span>t risk of cau<span class=\"_ _1\"></span>sing material a<span class=\"_ _1\"></span>djustment t<span class=\"_ _1\"></span>o </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gsbb\">the carrying amoun<span class=\"_ _1\"></span>t of asse<span class=\"_ _1\"></span>ts and liabilities within the next finan<span class=\"_ _1\"></span>cial year ar<span class=\"_ _3\"></span>e as follo<span class=\"_ _1\"></span>ws:</div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsbc\"> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">P<span class=\"_ _1\"></span>erf<span class=\"_ _1\"></span>ormance f<span class=\"_ _1\"></span>ees \u2013 see no<span class=\"_ _3\"></span>te 4</span></span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsbd\"> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Rec<span class=\"_ _1\"></span>over<span class=\"_ _3\"></span>able amount of intangible ass<span class=\"_ _1\"></span>ets \u2013 see no<span class=\"_ _3\"></span>te 14<span class=\"_ _28c\"> </span></span></span></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gsbf\">Accounting policy:<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsc0\">The principal componen<span class=\"_ _1\"></span>ts of r<span class=\"_ _3\"></span>evenue which f<span class=\"_ _1\"></span>all within the scope o<span class=\"_ _1\"></span>f IFRS 15 comprise </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsc1\">managemen<span class=\"_ _1\"></span>t fe<span class=\"_ _1\"></span>es, secr<span class=\"_ _3\"></span>etarial fee<span class=\"_ _1\"></span>s, dir<span class=\"_ _1\"></span>ector<span class=\"_ _1\"></span>s\u2019 and monitoring f<span class=\"_ _3\"></span>ees, marke<span class=\"_ _1\"></span>ting f<span class=\"_ _3\"></span>ees, </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gsc2\">arrang<span class=\"_ _1\"></span>ement f<span class=\"_ _3\"></span>ees and perf<span class=\"_ _1\"></span>ormance f<span class=\"_ _3\"></span>ees, which are c<span class=\"_ _1\"></span>ontrac<span class=\"_ _1\"></span>tual arr<span class=\"_ _1\"></span>angements <span class=\"_ _1\"></span>that the Gr<span class=\"_ _3\"></span>oup </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsc3\">operat<span class=\"_ _3\"></span>es as principal.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gsc4\">Managemen<span class=\"_ _1\"></span>t fe<span class=\"_ _1\"></span>es and most s<span class=\"_ _1\"></span>ecr<span class=\"_ _1\"></span>etarial f<span class=\"_ _3\"></span>ees are de<span class=\"_ _1\"></span>fined in inv<span class=\"_ _1\"></span>estment mana<span class=\"_ _1\"></span>gement </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gsc5\">agr<span class=\"_ _3\"></span>eements and ar<span class=\"_ _1\"></span>e gener<span class=\"_ _1\"></span>ally based on a per<span class=\"_ _3\"></span>centage of f<span class=\"_ _1\"></span>und Net Asse<span class=\"_ _1\"></span>t V<span class=\"_ _3\"></span>alue (\u201cNA<span class=\"_ _3\"></span>V\u201d) or </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gsc6\">commit<span class=\"_ _1\"></span>ted capital, with som<span class=\"_ _1\"></span>e secr<span class=\"_ _3\"></span>etarial fee<span class=\"_ _1\"></span>s being based on an a<span class=\"_ _1\"></span>gre<span class=\"_ _1\"></span>ed fixed r<span class=\"_ _3\"></span>ate. Dir<span class=\"_ _3\"></span>ectors\u2019 </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gsc7\">and monitorin<span class=\"_ _1\"></span>g fe<span class=\"_ _1\"></span>es ar<span class=\"_ _1\"></span>e gener<span class=\"_ _1\"></span>ally based on a specified fix<span class=\"_ _1\"></span>ed f<span class=\"_ _3\"></span>ee agreed with the c<span class=\"_ _1\"></span>ustom<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsc8\">Managemen<span class=\"_ _1\"></span>t, secr<span class=\"_ _1\"></span>etarial and dir<span class=\"_ _3\"></span>ectors\u2019 an<span class=\"_ _1\"></span>d monitoring f<span class=\"_ _3\"></span>ees are r<span class=\"_ _3\"></span>ecognised o<span class=\"_ _1\"></span>ver time </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gsc9\">to the ext<span class=\"_ _3\"></span>ent that it is pr<span class=\"_ _1\"></span>obable that ther<span class=\"_ _3\"></span>e will be economic benefit an<span class=\"_ _1\"></span>d income can be </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsca\">r<span class=\"_ _1\"></span>eliably measur<span class=\"_ _3\"></span>ed. This r<span class=\"_ _1\"></span>evenue is r<span class=\"_ _3\"></span>ecognised o<span class=\"_ _1\"></span>ver time on the basis th<span class=\"_ _1\"></span>at the cus<span class=\"_ _1\"></span>tomer </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gscb\">simultane<span class=\"_ _1\"></span>ously r<span class=\"_ _3\"></span>eceives and consume<span class=\"_ _1\"></span>s the economic bene<span class=\"_ _3\"></span>fits of the pr<span class=\"_ _1\"></span>ovided asse<span class=\"_ _1\"></span>t as the </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gscc\">Gr<span class=\"_ _3\"></span>oup performs its oblig<span class=\"_ _1\"></span>ations.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gscd\">P<span class=\"_ _1\"></span>erf<span class=\"_ _1\"></span>ormance f<span class=\"_ _1\"></span>ees ar<span class=\"_ _3\"></span>e based on re<span class=\"_ _3\"></span>turns achieved abov<span class=\"_ _3\"></span>e predet<span class=\"_ _1\"></span>ermined thr<span class=\"_ _3\"></span>esholds in the </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsce\">r<span class=\"_ _1\"></span>elevant c<span class=\"_ _1\"></span>ontrac<span class=\"_ _1\"></span>tual arr<span class=\"_ _1\"></span>angements which c<span class=\"_ _1\"></span>an be dir<span class=\"_ _1\"></span>ectly or indir<span class=\"_ _3\"></span>ectly relat<span class=\"_ _3\"></span>ed to investm<span class=\"_ _1\"></span>ent </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gscf\">managemen<span class=\"_ _1\"></span>t agr<span class=\"_ _1\"></span>eements (see mana<span class=\"_ _1\"></span>gement f<span class=\"_ _3\"></span>ees above<span class=\"_ _1\"></span>). These f<span class=\"_ _3\"></span>ees r<span class=\"_ _1\"></span>epre<span class=\"_ _1\"></span>sent variable </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsd0\">considera<span class=\"_ _1\"></span>tion and ar<span class=\"_ _3\"></span>e also rec<span class=\"_ _1\"></span>ognised ov<span class=\"_ _1\"></span>er time only to the e<span class=\"_ _1\"></span>xtent tha<span class=\"_ _1\"></span>t it is highly prob<span class=\"_ _1\"></span>able </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gsd1\">that a significant r<span class=\"_ _3\"></span>ever<span class=\"_ _1\"></span>sal in the amount o<span class=\"_ _3\"></span>f rev<span class=\"_ _1\"></span>enue r<span class=\"_ _3\"></span>ecognised will not oc<span class=\"_ _1\"></span>cur (i.e. when the </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsd2\">variable consider<span class=\"_ _1\"></span>ation constr<span class=\"_ _3\"></span>aint is lifted<span class=\"_ _1\"></span>) and when the f<span class=\"_ _3\"></span>ees can be measur<span class=\"_ _3\"></span>ed reliably.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsd3\">Marke<span class=\"_ _1\"></span>ting f<span class=\"_ _3\"></span>ees are bas<span class=\"_ _1\"></span>ed on a rat<span class=\"_ _1\"></span>e agr<span class=\"_ _3\"></span>eed with the customer and r<span class=\"_ _3\"></span>ecognised a<span class=\"_ _1\"></span>t the point </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsd4\">in time when the r<span class=\"_ _3\"></span>elated funds h<span class=\"_ _1\"></span>ave been allo<span class=\"_ _3\"></span>tted or managem<span class=\"_ _1\"></span>ent hav<span class=\"_ _1\"></span>e certainty as t<span class=\"_ _1\"></span>o </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gsd5\">the r<span class=\"_ _3\"></span>eceipt of such r<span class=\"_ _3\"></span>evenue, su<span class=\"_ _1\"></span>ch that it is highly pr<span class=\"_ _3\"></span>obable that a significant r<span class=\"_ _3\"></span>eversal in the </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsd6\">amount o<span class=\"_ _1\"></span>f r<span class=\"_ _1\"></span>evenu<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>ecognised will no<span class=\"_ _3\"></span>t occur and when the f<span class=\"_ _1\"></span>ees can be me<span class=\"_ _1\"></span>asur<span class=\"_ _1\"></span>ed r<span class=\"_ _1\"></span>eliably.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsd7\">Arran<span class=\"_ _1\"></span>gement f<span class=\"_ _3\"></span>ees are b<span class=\"_ _1\"></span>ased on a set r<span class=\"_ _3\"></span>ate agr<span class=\"_ _1\"></span>eed with the cus<span class=\"_ _1\"></span>tomer and r<span class=\"_ _3\"></span>ecognised at the </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsd8\">point in time when the r<span class=\"_ _3\"></span>elated service oblig<span class=\"_ _3\"></span>ations have been achie<span class=\"_ _1\"></span>ved. </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gsd9\">The Gr<span class=\"_ _3\"></span>oup does not pr<span class=\"_ _3\"></span>ovide extende<span class=\"_ _1\"></span>d payment t<span class=\"_ _1\"></span>erms on its services and ther<span class=\"_ _3\"></span>ef<span class=\"_ _3\"></span>ore no </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gsda\">significant financing c<span class=\"_ _1\"></span>omponents ar<span class=\"_ _3\"></span>e identified by the Gr<span class=\"_ _3\"></span>oup.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gsdc\">The NA<span class=\"_ _0\"></span>V<span class=\"_ _3\"></span>s which are used t<span class=\"_ _3\"></span>o calculate managemen<span class=\"_ _1\"></span>t f<span class=\"_ _1\"></span>ees ar<span class=\"_ _3\"></span>e subject to the Gr<span class=\"_ _3\"></span>oup\u2019s fund </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsdd\">valuations polic<span class=\"_ _1\"></span>y which sets out a<span class=\"_ _1\"></span>cceptable me<span class=\"_ _1\"></span>thodologies that ma<span class=\"_ _1\"></span>y be applied in valuing </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsde\">a fund\u2019s inv<span class=\"_ _1\"></span>estment<span class=\"_ _1\"></span>s. Each quarter<span class=\"_ _3\"></span>, each Inv<span class=\"_ _3\"></span>estment Manager or V<span class=\"_ _0\"></span>aluations team values </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsdf\">their inv<span class=\"_ _1\"></span>estments in ac<span class=\"_ _1\"></span>cor<span class=\"_ _3\"></span>dance with the guidelines o<span class=\"_ _1\"></span>f this policy<span class=\"_ _3\"></span>, typically the International </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gse0\">Privat<span class=\"_ _1\"></span>e Equity and V<span class=\"_ _3\"></span>entur<span class=\"_ _3\"></span>e Capital (\u201cIPEV\u201d) V<span class=\"_ _3\"></span>aluation Guidelin<span class=\"_ _1\"></span>es (December 2022) dev<span class=\"_ _1\"></span>eloped </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gse1\">by the British V<span class=\"_ _0\"></span>entur<span class=\"_ _1\"></span>e Capital Associa<span class=\"_ _1\"></span>tion and other or<span class=\"_ _3\"></span>ganisations. These v<span class=\"_ _1\"></span>aluations ar<span class=\"_ _3\"></span>e then </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gse2\">appr<span class=\"_ _1\"></span>ove<span class=\"_ _1\"></span>d by the Gr<span class=\"_ _3\"></span>oup\u2019s valuation commit<span class=\"_ _3\"></span>tee and wher<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>elevant ar<span class=\"_ _3\"></span>e also appr<span class=\"_ _1\"></span>ove<span class=\"_ _1\"></span>d by the </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gse3\">independent boar<span class=\"_ _3\"></span>ds of ea<span class=\"_ _1\"></span>ch fund.<span class=\"_ _28c\"> </span></div>Accounting policy:<span class=\"_ _28c\"> </span>Segment in<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ormation is pr<span class=\"_ _1\"></span>ovided bas<span class=\"_ _1\"></span>ed on the operatin<span class=\"_ _1\"></span>g segments which ar<span class=\"_ _3\"></span>e r<span class=\"_ _1\"></span>eviewed by the Ex<span class=\"_ _3\"></span>ecutive Commit<span class=\"_ _3\"></span>tee (\u201cExco\u201d), which is consider<span class=\"_ _3\"></span>ed to be the chie<span class=\"_ _1\"></span>f operating decision maker<span class=\"_ _14b\"></span>. These opera<span class=\"_ _1\"></span>ting segmen<span class=\"_ _1\"></span>ts, which comprise R<span class=\"_ _1\"></span>eal Asset<span class=\"_ _1\"></span>s and Privat<span class=\"_ _1\"></span>e Equity ar<span class=\"_ _3\"></span>e aggreg<span class=\"_ _3\"></span>ated if they mee<span class=\"_ _1\"></span>t certain criteria. Segm<span class=\"_ _1\"></span>ent r<span class=\"_ _1\"></span>esults in<span class=\"_ _1\"></span>clude items dir<span class=\"_ _3\"></span>ectly at<span class=\"_ _1\"></span>tributable to a s<span class=\"_ _1\"></span>egment as well as tho<span class=\"_ _1\"></span>se that can be alloc<span class=\"_ _1\"></span>ated on a r<span class=\"_ _3\"></span>easonable basis. No disclosur<span class=\"_ _3\"></span>e is made for n<span class=\"_ _1\"></span>et assets<span class=\"_ _1\"></span>/liabilities as these ar<span class=\"_ _3\"></span>e not r<span class=\"_ _3\"></span>eported by segmen<span class=\"_ _1\"></span>t to Exc<span class=\"_ _1\"></span>o. Pr<span class=\"_ _1\"></span>eviously<span class=\"_ _3\"></span>, the Gr<span class=\"_ _1\"></span>oup also r<span class=\"_ _3\"></span>eported on the F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>esight C<span class=\"_ _1\"></span>apital Management (\u201cF<span class=\"_ _3\"></span>CM\u201d) operatin<span class=\"_ _1\"></span>g segment. A<span class=\"_ _3\"></span>t 31 Mar<span class=\"_ _3\"></span>ch 2026, FCM was classified as held f<span class=\"_ _1\"></span>or sale and its r<span class=\"_ _3\"></span>esults ar<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>esent<span class=\"_ _1\"></span>ed within discontinu<span class=\"_ _1\"></span>ed operations. S<span class=\"_ _1\"></span>ee not<span class=\"_ _1\"></span>e 11.<span class=\"_ _28c\"> </span><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs14d\">Accounting policy:<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs14e\">The Gr<span class=\"_ _3\"></span>oup engage<span class=\"_ _1\"></span>s in equity-set<span class=\"_ _1\"></span>tled and cash-se<span class=\"_ _1\"></span>ttled shar<span class=\"_ _3\"></span>e-based paymen<span class=\"_ _1\"></span>t transac<span class=\"_ _1\"></span>tions in re<span class=\"_ _1\"></span>spect of s<span class=\"_ _1\"></span>ervices r<span class=\"_ _3\"></span>eceived fr<span class=\"_ _1\"></span>om its employ<span class=\"_ _1\"></span>ees.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc6 sc0 ls1 ws0 gs14f\">Equity-se<span class=\"_ _1\"></span>ttled<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs150\">Equity-se<span class=\"_ _1\"></span>ttled shar<span class=\"_ _3\"></span>e-based paymen<span class=\"_ _1\"></span>ts arise in r<span class=\"_ _1\"></span>espect o<span class=\"_ _1\"></span>f services r<span class=\"_ _3\"></span>eceivable fr<span class=\"_ _1\"></span>om certain employ<span class=\"_ _1\"></span>ees by gr<span class=\"_ _3\"></span>anting the right to eith<span class=\"_ _1\"></span>er shar<span class=\"_ _1\"></span>es or options ov<span class=\"_ _1\"></span>er shar<span class=\"_ _1\"></span>es, subject t<span class=\"_ _1\"></span>o certain ves<span class=\"_ _1\"></span>ting </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs151\">conditions and ex<span class=\"_ _3\"></span>ercise pric<span class=\"_ _1\"></span>es. </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs152\">The fair valu<span class=\"_ _1\"></span>e of the a<span class=\"_ _1\"></span>war<span class=\"_ _3\"></span>ds granted in th<span class=\"_ _1\"></span>e f<span class=\"_ _1\"></span>orm of shar<span class=\"_ _3\"></span>es or shar<span class=\"_ _1\"></span>e options is re<span class=\"_ _1\"></span>cognised as an expens<span class=\"_ _1\"></span>e over the appr<span class=\"_ _3\"></span>opriate perf<span class=\"_ _3\"></span>ormance and vestin<span class=\"_ _1\"></span>g period with a corr<span class=\"_ _1\"></span>esponding cr<span class=\"_ _3\"></span>edit to </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws60 gs153\">equity. Wh<span class=\"_ _1\"></span>en appr<span class=\"_ _1\"></span>opriate (i.e. P<span class=\"_ _3\"></span>erformance S<span class=\"_ _1\"></span>har<span class=\"_ _1\"></span>e Plan), the f<span class=\"_ _1\"></span>air value o<span class=\"_ _1\"></span>f the awar<span class=\"_ _3\"></span>ds is calculat<span class=\"_ _1\"></span>ed using an option pricing model, the prin<span class=\"_ _1\"></span>cipal inputs being the mark<span class=\"_ _3\"></span>et value on the dat<span class=\"_ _1\"></span>e of a<span class=\"_ _1\"></span>war<span class=\"_ _3\"></span>d </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs154\">and an adjustm<span class=\"_ _1\"></span>ent f<span class=\"_ _1\"></span>or expect<span class=\"_ _1\"></span>ed and actual le<span class=\"_ _1\"></span>vels o<span class=\"_ _1\"></span>f vestin<span class=\"_ _1\"></span>g which includes estima<span class=\"_ _1\"></span>ting the number o<span class=\"_ _3\"></span>f eligible employees lea<span class=\"_ _1\"></span>ving the Gr<span class=\"_ _3\"></span>oup and the number of emplo<span class=\"_ _1\"></span>yees sa<span class=\"_ _1\"></span>tisfying the r<span class=\"_ _3\"></span>elevant </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs155\">perf<span class=\"_ _1\"></span>ormance conditions. S<span class=\"_ _1\"></span>har<span class=\"_ _1\"></span>es and options ves<span class=\"_ _1\"></span>t on the occurr<span class=\"_ _3\"></span>ence of a specified e<span class=\"_ _1\"></span>vent under the r<span class=\"_ _1\"></span>ules of the r<span class=\"_ _3\"></span>elevant plan. </div><div class=\"t m0 h7 ff3 fs5 fc6 sc0 ls1 ws0 gs156\">Cash-se<span class=\"_ _1\"></span>ttled<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls38 ws0 gs157\">F<span class=\"_ _1\"></span>or cash-set<span class=\"_ _1\"></span>tled shar<span class=\"_ _3\"></span>e-based payments, a liability is r<span class=\"_ _3\"></span>ecognised f<span class=\"_ _3\"></span>or the services r<span class=\"_ _1\"></span>eceived t<span class=\"_ _1\"></span>o the period end dat<span class=\"_ _3\"></span>e, measure<span class=\"_ _1\"></span>d at the fair valu<span class=\"_ _1\"></span>e of the liability<span class=\"_ _1\"></span>. A<span class=\"_ _3\"></span>t each subsequent period en<span class=\"_ _1\"></span>d and at </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls38 ws0 gs158\">the dat<span class=\"_ _1\"></span>e on which the liability is set<span class=\"_ _3\"></span>tled, the fair value of the liability is r<span class=\"_ _3\"></span>emeasur<span class=\"_ _3\"></span>ed with any changes in f<span class=\"_ _1\"></span>air value r<span class=\"_ _3\"></span>ecognised in the stat<span class=\"_ _1\"></span>ement o<span class=\"_ _1\"></span>f compr<span class=\"_ _1\"></span>ehensive inc<span class=\"_ _1\"></span>ome.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs1b1\">Accounting policy:<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc6 sc0 ls1 ws0 gs1b2\">Curr<span class=\"_ _3\"></span>ent tax<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1b3\">The tax curr<span class=\"_ _3\"></span>ently payable is bas<span class=\"_ _1\"></span>ed on taxable pr<span class=\"_ _3\"></span>ofit f<span class=\"_ _1\"></span>or the period. T<span class=\"_ _0\"></span>axable pr<span class=\"_ _3\"></span>ofit diff<span class=\"_ _1\"></span>ers </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1b4\">fr<span class=\"_ _1\"></span>om pr<span class=\"_ _1\"></span>ofit as r<span class=\"_ _3\"></span>eported in the stat<span class=\"_ _1\"></span>ement o<span class=\"_ _1\"></span>f compr<span class=\"_ _1\"></span>ehensive inc<span class=\"_ _1\"></span>ome because it e<span class=\"_ _1\"></span>xclu<span class=\"_ _1\"></span>des </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs1b5\">items o<span class=\"_ _1\"></span>f income or expense th<span class=\"_ _1\"></span>at ar<span class=\"_ _3\"></span>e taxable or deductible in o<span class=\"_ _1\"></span>ther year<span class=\"_ _3\"></span>s and it further </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1b6\">ex<span class=\"_ _1\"></span>cludes items tha<span class=\"_ _1\"></span>t ar<span class=\"_ _1\"></span>e never ta<span class=\"_ _1\"></span>xable or deduc<span class=\"_ _1\"></span>tible. The Gr<span class=\"_ _3\"></span>oup\u2019s liability for curr<span class=\"_ _3\"></span>ent </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs1b7\">tax is calcula<span class=\"_ _1\"></span>ted using ta<span class=\"_ _1\"></span>x rat<span class=\"_ _1\"></span>es that ha<span class=\"_ _1\"></span>ve been enac<span class=\"_ _1\"></span>ted or subs<span class=\"_ _1\"></span>tantively enac<span class=\"_ _1\"></span>ted by the </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs1b8\">r<span class=\"_ _1\"></span>eporting dat<span class=\"_ _1\"></span>e.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff4 fs5 fc6 sc0 ls1 ws0 gs1b9\">Def<span class=\"_ _3\"></span>erre<span class=\"_ _1\"></span>d tax<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1ba\">Def<span class=\"_ _3\"></span>erred tax is r<span class=\"_ _3\"></span>ecognised on diff<span class=\"_ _3\"></span>erenc<span class=\"_ _1\"></span>es betwe<span class=\"_ _1\"></span>en the carrying amoun<span class=\"_ _1\"></span>t of asset<span class=\"_ _1\"></span>s </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1bb\">and liabilities in the financial sta<span class=\"_ _1\"></span>tements an<span class=\"_ _1\"></span>d the corr<span class=\"_ _3\"></span>esponding tax bases us<span class=\"_ _1\"></span>ed in the </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1bc\">computation o<span class=\"_ _3\"></span>f taxable pr<span class=\"_ _1\"></span>ofit and is ac<span class=\"_ _1\"></span>count<span class=\"_ _1\"></span>ed f<span class=\"_ _1\"></span>or using the sta<span class=\"_ _1\"></span>tement o<span class=\"_ _1\"></span>f financial </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1bd\">position liability method. D<span class=\"_ _1\"></span>ef<span class=\"_ _3\"></span>erred tax is calc<span class=\"_ _1\"></span>ulated usin<span class=\"_ _1\"></span>g tax ra<span class=\"_ _1\"></span>tes tha<span class=\"_ _1\"></span>t have be<span class=\"_ _1\"></span>en </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1be\">enacted or s<span class=\"_ _1\"></span>ubstantiv<span class=\"_ _1\"></span>ely enacted b<span class=\"_ _1\"></span>y the r<span class=\"_ _3\"></span>eporting date. Def<span class=\"_ _3\"></span>erred t<span class=\"_ _1\"></span>ax is char<span class=\"_ _1\"></span>ged or </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs1bf\">cr<span class=\"_ _1\"></span>edited t<span class=\"_ _1\"></span>o the income sta<span class=\"_ _1\"></span>tement, e<span class=\"_ _1\"></span>xcept wh<span class=\"_ _1\"></span>en it r<span class=\"_ _1\"></span>elates t<span class=\"_ _1\"></span>o items char<span class=\"_ _3\"></span>ged or credit<span class=\"_ _1\"></span>ed </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs1c0\">to o<span class=\"_ _1\"></span>ther compr<span class=\"_ _3\"></span>ehensive income or dir<span class=\"_ _3\"></span>ectly to equity<span class=\"_ _3\"></span>, in which case the def<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>ed tax is </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs1c1\">also deal<span class=\"_ _1\"></span>t with in the stat<span class=\"_ _1\"></span>ement of o<span class=\"_ _3\"></span>ther compreh<span class=\"_ _1\"></span>ensive income or dir<span class=\"_ _3\"></span>ectly in equity. </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs1c2\">See no<span class=\"_ _1\"></span>te 24.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs1cd\">Accounting policy:<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1ce\">The Gr<span class=\"_ _3\"></span>oup classifies non-curr<span class=\"_ _3\"></span>ent assets and disposal gr<span class=\"_ _3\"></span>oups as held f<span class=\"_ _1\"></span>or sale wher<span class=\"_ _1\"></span>e their </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs1cf\">carrying amoun<span class=\"_ _1\"></span>ts ar<span class=\"_ _1\"></span>e expected t<span class=\"_ _3\"></span>o be reco<span class=\"_ _1\"></span>ver<span class=\"_ _3\"></span>ed principally throu<span class=\"_ _1\"></span>gh a sale transac<span class=\"_ _1\"></span>tion </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs1d0\">rath<span class=\"_ _1\"></span>er than thr<span class=\"_ _1\"></span>ough con<span class=\"_ _1\"></span>tinuing use, and wh<span class=\"_ _1\"></span>ere th<span class=\"_ _1\"></span>e asset (or disposal gr<span class=\"_ _3\"></span>oup) is available f<span class=\"_ _3\"></span>or </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1d1\">immediat<span class=\"_ _1\"></span>e sale in its pr<span class=\"_ _1\"></span>esent condition s<span class=\"_ _1\"></span>ubject only to t<span class=\"_ _1\"></span>erms that ar<span class=\"_ _3\"></span>e usual and cust<span class=\"_ _1\"></span>omary </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1d2\">f<span class=\"_ _1\"></span>or such disposals. Non-c<span class=\"_ _1\"></span>urr<span class=\"_ _1\"></span>ent assets an<span class=\"_ _1\"></span>d disposal gr<span class=\"_ _1\"></span>oups classified as held f<span class=\"_ _3\"></span>or sale are </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs1d3\">measur<span class=\"_ _3\"></span>ed at the lower o<span class=\"_ _3\"></span>f their carrying amount and fair v<span class=\"_ _1\"></span>alue less cos<span class=\"_ _1\"></span>ts to sell. Co<span class=\"_ _1\"></span>sts to sell </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs1d4\">ar<span class=\"_ _1\"></span>e the incr<span class=\"_ _3\"></span>emental costs dir<span class=\"_ _3\"></span>ectly attribu<span class=\"_ _1\"></span>table to the dispos<span class=\"_ _1\"></span>al of an asset (dispo<span class=\"_ _1\"></span>sal gr<span class=\"_ _1\"></span>oup), </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1d5\">ex<span class=\"_ _1\"></span>cluding finance c<span class=\"_ _1\"></span>osts and incom<span class=\"_ _1\"></span>e tax expense.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1d6\">Assets an<span class=\"_ _1\"></span>d liabilities classified as held f<span class=\"_ _1\"></span>or sale ar<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>esent<span class=\"_ _1\"></span>ed separa<span class=\"_ _1\"></span>tely as curr<span class=\"_ _3\"></span>ent items in </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1d7\">the consolida<span class=\"_ _1\"></span>ted sta<span class=\"_ _1\"></span>tement o<span class=\"_ _1\"></span>f financial position. F<span class=\"_ _3\"></span>urther details r<span class=\"_ _1\"></span>egar<span class=\"_ _3\"></span>ding these asset<span class=\"_ _1\"></span>s and </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs1d8\">liabilities ar<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>ovided in no<span class=\"_ _3\"></span>te 31.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1d9\">A disposal gr<span class=\"_ _3\"></span>oup qualifies as a discontinu<span class=\"_ _1\"></span>ed operation if it is a c<span class=\"_ _1\"></span>omponent of an en<span class=\"_ _1\"></span>tity that </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1da\">either has been dispose<span class=\"_ _1\"></span>d of<span class=\"_ _3\"></span>, or is classified as held f<span class=\"_ _3\"></span>or sale, and:</div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs1db\"> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>It r<span class=\"_ _1\"></span>epr<span class=\"_ _1\"></span>esents a separ<span class=\"_ _3\"></span>ate major line of bu<span class=\"_ _1\"></span>siness or geogr<span class=\"_ _3\"></span>aphical area o<span class=\"_ _3\"></span>f operations</span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs1dc\"> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>Is part of a sing<span class=\"_ _1\"></span>le co-or<span class=\"_ _3\"></span>dinated plan to dispose o<span class=\"_ _3\"></span>f a separate major line o<span class=\"_ _3\"></span>f business </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1dd\">or<span class=\"_ gs1de\"> </span>geogr<span class=\"_ _1\"></span>aphical ar<span class=\"_ _3\"></span>ea of operations</div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs1df\"> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Is a subsidiary acquir<span class=\"_ _3\"></span>ed ex<span class=\"_ _1\"></span>clusively with a view t<span class=\"_ _1\"></span>o r<span class=\"_ _1\"></span>esale<span class=\"_ _28c\"> </span></span></span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1e0\">Discon<span class=\"_ _1\"></span>tinued opera<span class=\"_ _1\"></span>tions ar<span class=\"_ _1\"></span>e ex<span class=\"_ _1\"></span>cluded fr<span class=\"_ _3\"></span>om the resul<span class=\"_ _1\"></span>ts of c<span class=\"_ _1\"></span>ontinuing oper<span class=\"_ _1\"></span>ations and ar<span class=\"_ _3\"></span>e </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1e1\">pr<span class=\"_ _1\"></span>esent<span class=\"_ _1\"></span>ed as a single amoun<span class=\"_ _1\"></span>t as pr<span class=\"_ _1\"></span>ofit or loss af<span class=\"_ _3\"></span>ter tax fr<span class=\"_ _3\"></span>om discontinued oper<span class=\"_ _1\"></span>ations in </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs1e2\">the consolida<span class=\"_ _1\"></span>ted sta<span class=\"_ _1\"></span>tement o<span class=\"_ _1\"></span>f compr<span class=\"_ _3\"></span>ehensive income. An<span class=\"_ _1\"></span>y impairment loss arising on </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1e3\">classification as held f<span class=\"_ _3\"></span>or sale is rec<span class=\"_ _1\"></span>ognised immediat<span class=\"_ _3\"></span>ely in profit or lo<span class=\"_ _1\"></span>ss.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs1f4\">Accounting policy:<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1f5\">Basic earning<span class=\"_ _1\"></span>s per shar<span class=\"_ _1\"></span>e is calculat<span class=\"_ _1\"></span>ed by dividing the pr<span class=\"_ _3\"></span>ofit at<span class=\"_ _3\"></span>tributable to the owner<span class=\"_ _3\"></span>s </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs1f6\">of the P<span class=\"_ _3\"></span>arent Compan<span class=\"_ _3\"></span>y by the weight<span class=\"_ _1\"></span>ed aver<span class=\"_ _3\"></span>age number of shar<span class=\"_ _3\"></span>es in issue during th<span class=\"_ _1\"></span>e </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs1f7\">period less the weigh<span class=\"_ _3\"></span>ted aver<span class=\"_ _1\"></span>age number o<span class=\"_ _3\"></span>f own share<span class=\"_ _1\"></span>s and tr<span class=\"_ _1\"></span>easury shar<span class=\"_ _3\"></span>es held </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs1f8\">(see no<span class=\"_ _1\"></span>te 26 \u201cOwn shar<span class=\"_ _3\"></span>e res<span class=\"_ _1\"></span>erve\u201d and \u201cT<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>easury shar<span class=\"_ _3\"></span>e res<span class=\"_ _1\"></span>erve\u201d). Basic earning<span class=\"_ _1\"></span>s per </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1f9\">shar<span class=\"_ _3\"></span>e also exclude<span class=\"_ _1\"></span>s contingen<span class=\"_ _1\"></span>tly r<span class=\"_ _1\"></span>eturnable shar<span class=\"_ _3\"></span>es r<span class=\"_ _1\"></span>elating to the f<span class=\"_ _1\"></span>ulfilment o<span class=\"_ _3\"></span>f earn-out </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs1fa\">considera<span class=\"_ _1\"></span>tion payable in shar<span class=\"_ _3\"></span>es f<span class=\"_ _1\"></span>or the Infras<span class=\"_ _1\"></span>tructur<span class=\"_ _3\"></span>e Capital acquisition, as the shar<span class=\"_ _3\"></span>es </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1fb\">r<span class=\"_ _1\"></span>emain subject to s<span class=\"_ _1\"></span>ubstantiv<span class=\"_ _1\"></span>e perf<span class=\"_ _1\"></span>ormance conditions (se<span class=\"_ _1\"></span>e not<span class=\"_ _1\"></span>e 8).<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1fc\">Dilute<span class=\"_ _1\"></span>d earnings per shar<span class=\"_ _3\"></span>e is calculated b<span class=\"_ _3\"></span>y dividing the pro<span class=\"_ _1\"></span>fit at<span class=\"_ _1\"></span>tributable to th<span class=\"_ _1\"></span>e owner<span class=\"_ _1\"></span>s </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs1fd\">of the P<span class=\"_ _3\"></span>arent Compan<span class=\"_ _3\"></span>y by the weight<span class=\"_ _1\"></span>ed aver<span class=\"_ _3\"></span>age number of shar<span class=\"_ _3\"></span>es f<span class=\"_ _1\"></span>or the purposes o<span class=\"_ _1\"></span>f </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1fe\">the basic earning<span class=\"_ _1\"></span>s per shar<span class=\"_ _3\"></span>e, adjusted f<span class=\"_ _3\"></span>or the eff<span class=\"_ _1\"></span>ects of all dilu<span class=\"_ _1\"></span>tive pot<span class=\"_ _3\"></span>ential Ordinary </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs1ff\">Shar<span class=\"_ _3\"></span>es into Or<span class=\"_ _3\"></span>dinary Shar<span class=\"_ _1\"></span>es (see no<span class=\"_ _1\"></span>te 8 in r<span class=\"_ _3\"></span>espect of the P<span class=\"_ _3\"></span>erformance S<span class=\"_ _1\"></span>har<span class=\"_ _1\"></span>e Plan).<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs209\">Accounting policy:<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs20a\">Pr<span class=\"_ _1\"></span>operty<span class=\"_ _3\"></span>, plant and equipment ar<span class=\"_ _1\"></span>e stat<span class=\"_ _1\"></span>ed at cos<span class=\"_ _1\"></span>t less accumula<span class=\"_ _1\"></span>ted depr<span class=\"_ _3\"></span>eciation and </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs20b\">any r<span class=\"_ _3\"></span>ecognised impairment loss. D<span class=\"_ _1\"></span>epre<span class=\"_ _1\"></span>ciation is pr<span class=\"_ _1\"></span>ovided on all pr<span class=\"_ _3\"></span>operty, plan<span class=\"_ _1\"></span>t and </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs20c\">equipment at r<span class=\"_ _3\"></span>ates calculat<span class=\"_ _1\"></span>ed to writ<span class=\"_ _1\"></span>e off the co<span class=\"_ _1\"></span>st less estima<span class=\"_ _1\"></span>ted r<span class=\"_ _3\"></span>esidual value of e<span class=\"_ _1\"></span>ach </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs20d\">asset ev<span class=\"_ _3\"></span>enly using a straigh<span class=\"_ _1\"></span>t-line method o<span class=\"_ _3\"></span>ver its estimated u<span class=\"_ _1\"></span>seful lif<span class=\"_ _3\"></span>e (charg<span class=\"_ _1\"></span>ed thr<span class=\"_ _1\"></span>ough </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs20e\">administr<span class=\"_ _1\"></span>ative expens<span class=\"_ _1\"></span>es) as f<span class=\"_ _3\"></span>ollows:</div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs20f\"> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>Office equipmen<span class=\"_ _1\"></span>t over tw<span class=\"_ _1\"></span>o year<span class=\"_ _1\"></span>s</span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs210\"> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>Fixt<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>es and fittin<span class=\"_ _1\"></span>gs ov<span class=\"_ _1\"></span>er five ye<span class=\"_ _1\"></span>ars</span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs211\"> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Short leaseh<span class=\"_ _1\"></span>old pr<span class=\"_ _1\"></span>operty over the t<span class=\"_ _1\"></span>erm of the le<span class=\"_ _1\"></span>ase<span class=\"_ _28c\"> </span></span></span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs212\">The carrying valu<span class=\"_ _1\"></span>es of it<span class=\"_ _1\"></span>ems of pr<span class=\"_ _3\"></span>operty, plan<span class=\"_ _1\"></span>t and equipment ar<span class=\"_ _3\"></span>e revie<span class=\"_ _1\"></span>wed f<span class=\"_ _3\"></span>or </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs213\">impairment when ev<span class=\"_ _3\"></span>ents or changes in cir<span class=\"_ _3\"></span>cumstances indica<span class=\"_ _1\"></span>te that the c<span class=\"_ _1\"></span>arrying value </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs214\">may no<span class=\"_ _1\"></span>t be r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs215\">The gain or lo<span class=\"_ _1\"></span>ss arising on the disposal or r<span class=\"_ _3\"></span>etir<span class=\"_ _1\"></span>ement of an ass<span class=\"_ _1\"></span>et is det<span class=\"_ _1\"></span>ermined as the </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs216\">diff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ence betw<span class=\"_ _1\"></span>een the sales pr<span class=\"_ _3\"></span>oceeds and the carrying amo<span class=\"_ _1\"></span>unt of the ass<span class=\"_ _1\"></span>et and is </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs217\">r<span class=\"_ _1\"></span>ecognised in th<span class=\"_ _1\"></span>e statemen<span class=\"_ _1\"></span>t of compr<span class=\"_ _3\"></span>ehensive incom<span class=\"_ _1\"></span>e.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs21b\">Accounting policy:<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs21c\">Goodwill arises thr<span class=\"_ _3\"></span>ough business c<span class=\"_ _1\"></span>ombinations and r<span class=\"_ _3\"></span>epresen<span class=\"_ _1\"></span>ts the ex<span class=\"_ _1\"></span>cess o<span class=\"_ _1\"></span>f the cost o<span class=\"_ _3\"></span>f </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs21d\">acquisition ov<span class=\"_ _3\"></span>er the Group\u2019s in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est in the fair value o<span class=\"_ _1\"></span>f the identifiable asse<span class=\"_ _1\"></span>ts, liabilities </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs21e\">and conting<span class=\"_ _1\"></span>ent liabilities o<span class=\"_ _1\"></span>f a business at th<span class=\"_ _1\"></span>e date o<span class=\"_ _3\"></span>f acquisition. Goodwill is r<span class=\"_ _1\"></span>ecognised </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs21f\">as an asset and me<span class=\"_ _1\"></span>asur<span class=\"_ _3\"></span>ed at cost less acc<span class=\"_ _1\"></span>umulated impairm<span class=\"_ _1\"></span>ent losses. It is alloc<span class=\"_ _1\"></span>ated t<span class=\"_ _1\"></span>o </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs220\">gr<span class=\"_ _1\"></span>oups of cash-g<span class=\"_ _1\"></span>enera<span class=\"_ _1\"></span>ting units (\u201cCGU<span class=\"_ _1\"></span>s\u201d), which repr<span class=\"_ _3\"></span>esent the lo<span class=\"_ _1\"></span>west lev<span class=\"_ _3\"></span>el at which goodwill </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs221\">is monitor<span class=\"_ _3\"></span>ed for in<span class=\"_ _1\"></span>ternal managemen<span class=\"_ _1\"></span>t purposes. CG<span class=\"_ _1\"></span>Us ar<span class=\"_ _3\"></span>e identified as the smallest </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs222\">identifiable gr<span class=\"_ _3\"></span>oup of assets tha<span class=\"_ _1\"></span>t gener<span class=\"_ _1\"></span>ate cash inflo<span class=\"_ _3\"></span>ws that are lar<span class=\"_ _3\"></span>gely independent o<span class=\"_ _1\"></span>f the </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs223\">cash inflow<span class=\"_ _1\"></span>s fr<span class=\"_ _1\"></span>om other asse<span class=\"_ _1\"></span>ts or gr<span class=\"_ _1\"></span>oups of ass<span class=\"_ _1\"></span>ets, and ar<span class=\"_ _3\"></span>e no larger than th<span class=\"_ _1\"></span>e Gr<span class=\"_ _1\"></span>oup\u2019s </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs224\">operatin<span class=\"_ _1\"></span>g segments, as s<span class=\"_ _1\"></span>et out in no<span class=\"_ _3\"></span>te 5.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs225\">Intangible asse<span class=\"_ _1\"></span>ts in r<span class=\"_ _1\"></span>espect o<span class=\"_ _1\"></span>f cust<span class=\"_ _1\"></span>omer contr<span class=\"_ _1\"></span>acts (acquir<span class=\"_ _3\"></span>ed) r<span class=\"_ _1\"></span>eflec<span class=\"_ _1\"></span>t the fair value o<span class=\"_ _3\"></span>f the </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs226\">inve<span class=\"_ _1\"></span>stment manag<span class=\"_ _1\"></span>ement contr<span class=\"_ _3\"></span>acts obtained, which is e<span class=\"_ _1\"></span>qual to the pr<span class=\"_ _3\"></span>esent value o<span class=\"_ _1\"></span>f the </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs227\">earnings th<span class=\"_ _1\"></span>ey ar<span class=\"_ _3\"></span>e expected to gen<span class=\"_ _1\"></span>erat<span class=\"_ _1\"></span>e. This is on the basis tha<span class=\"_ _1\"></span>t it is prob<span class=\"_ _1\"></span>able that fut<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs228\">economic bene<span class=\"_ _3\"></span>fits attributable t<span class=\"_ _1\"></span>o the inv<span class=\"_ _1\"></span>estment manag<span class=\"_ _1\"></span>ement con<span class=\"_ _1\"></span>tracts will flo<span class=\"_ _1\"></span>w to the </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs229\">Gr<span class=\"_ _3\"></span>oup and the fair value o<span class=\"_ _1\"></span>f the intangible asse<span class=\"_ _1\"></span>t can be measur<span class=\"_ _3\"></span>ed r<span class=\"_ _1\"></span>eliably. Thes<span class=\"_ _1\"></span>e intangible </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs22a\">assets ar<span class=\"_ _3\"></span>e subsequently c<span class=\"_ _1\"></span>arried at the amount initially r<span class=\"_ _3\"></span>ecognised less a<span class=\"_ _1\"></span>ccumulat<span class=\"_ _1\"></span>ed </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs22b\">amortisation, which is calcula<span class=\"_ _1\"></span>ted usin<span class=\"_ _1\"></span>g the straigh<span class=\"_ _3\"></span>t-line method ov<span class=\"_ _1\"></span>er their estimat<span class=\"_ _1\"></span>ed </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs22c\">usef<span class=\"_ _1\"></span>ul lives.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs22d\">Comput<span class=\"_ _1\"></span>er sof<span class=\"_ _3\"></span>tware (int<span class=\"_ _3\"></span>ernally generate<span class=\"_ _1\"></span>d) r<span class=\"_ _1\"></span>epr<span class=\"_ _1\"></span>esents s<span class=\"_ _1\"></span>of<span class=\"_ _1\"></span>twar<span class=\"_ _3\"></span>e licences and developm<span class=\"_ _1\"></span>ent </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs22e\">costs t<span class=\"_ _1\"></span>o bring so<span class=\"_ _1\"></span>ftwar<span class=\"_ _3\"></span>e into us<span class=\"_ _1\"></span>e. Costs associa<span class=\"_ _1\"></span>ted with dev<span class=\"_ _1\"></span>eloping or maintaining </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs22f\">comput<span class=\"_ _1\"></span>er sof<span class=\"_ _3\"></span>tware pr<span class=\"_ _3\"></span>ogrammes tha<span class=\"_ _1\"></span>t do not mee<span class=\"_ _3\"></span>t the capitalisation criteria under IAS </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs230\">38 ar<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>ecognised as an e<span class=\"_ _1\"></span>xpense as incurr<span class=\"_ _3\"></span>ed. Computer so<span class=\"_ _3\"></span>ftwar<span class=\"_ _1\"></span>e is carried at co<span class=\"_ _1\"></span>st less </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs231\">accumula<span class=\"_ _1\"></span>ted amortisa<span class=\"_ _1\"></span>tion. </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs232\">Amortisation is pr<span class=\"_ _3\"></span>ovided, wher<span class=\"_ _3\"></span>e material, at ra<span class=\"_ _1\"></span>tes calc<span class=\"_ _1\"></span>ulated t<span class=\"_ _1\"></span>o write off th<span class=\"_ _1\"></span>e cost, less </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs233\">estimat<span class=\"_ _1\"></span>ed r<span class=\"_ _1\"></span>esidual valu<span class=\"_ _1\"></span>e, of each ass<span class=\"_ _1\"></span>et ev<span class=\"_ _1\"></span>enly using a str<span class=\"_ _1\"></span>aight-lin<span class=\"_ _1\"></span>e method ov<span class=\"_ _3\"></span>er its estimated </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs234\">usef<span class=\"_ _1\"></span>ul lif<span class=\"_ _1\"></span>e (charg<span class=\"_ _1\"></span>ed thr<span class=\"_ _1\"></span>ough administr<span class=\"_ _3\"></span>ative expenses<span class=\"_ _1\"></span>) as f<span class=\"_ _1\"></span>ollows:</div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs235\"> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Cust<span class=\"_ _1\"></span>omer contr<span class=\"_ _3\"></span>acts over the r<span class=\"_ _3\"></span>emaining term of in<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>ent managemen<span class=\"_ _1\"></span>t contr<span class=\"_ _1\"></span>act</span></span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs236\"> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Bran<span class=\"_ _1\"></span>ds ov<span class=\"_ _1\"></span>er thr<span class=\"_ _1\"></span>ee year<span class=\"_ _1\"></span>s</span></span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs237\"> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>Comput<span class=\"_ _1\"></span>er sof<span class=\"_ _3\"></span>tware o<span class=\"_ _1\"></span>ver f<span class=\"_ _3\"></span>our to five ye<span class=\"_ _1\"></span>ars<span class=\"_ _28c\"> </span></span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs238\">The carrying valu<span class=\"_ _1\"></span>es of c<span class=\"_ _1\"></span>ustomer c<span class=\"_ _1\"></span>ontra<span class=\"_ _1\"></span>cts (acquir<span class=\"_ _3\"></span>ed), brands (a<span class=\"_ _1\"></span>cquir<span class=\"_ _1\"></span>ed) and compu<span class=\"_ _1\"></span>ter </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs239\">sof<span class=\"_ _3\"></span>tware (in<span class=\"_ _1\"></span>ternally gener<span class=\"_ _3\"></span>ated) ar<span class=\"_ _3\"></span>e review<span class=\"_ _1\"></span>ed f<span class=\"_ _1\"></span>or impairment when ev<span class=\"_ _3\"></span>ents or changes </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs23a\">in cir<span class=\"_ _1\"></span>cumstance<span class=\"_ _1\"></span>s indicate th<span class=\"_ _1\"></span>at the carrying valu<span class=\"_ _1\"></span>e may no<span class=\"_ _1\"></span>t be r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable. If an<span class=\"_ _1\"></span>y such </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs23b\">indication exis<span class=\"_ _1\"></span>ts, the r<span class=\"_ _3\"></span>ecover<span class=\"_ _1\"></span>able amount o<span class=\"_ _1\"></span>f the asset is es<span class=\"_ _1\"></span>timated in or<span class=\"_ _3\"></span>der to determine </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs23c\">the exten<span class=\"_ _1\"></span>t of the impairmen<span class=\"_ _1\"></span>t loss (if any<span class=\"_ _1\"></span>). Wher<span class=\"_ _3\"></span>e the asset does no<span class=\"_ _1\"></span>t genera<span class=\"_ _1\"></span>te cash flo<span class=\"_ _1\"></span>ws </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs23d\">that ar<span class=\"_ _3\"></span>e independent fr<span class=\"_ _1\"></span>om other asse<span class=\"_ _1\"></span>ts, the Gr<span class=\"_ _3\"></span>oup estimate<span class=\"_ _1\"></span>s the r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t of the </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs23e\">cash-gener<span class=\"_ _1\"></span>ating unit (\u201cCG<span class=\"_ _1\"></span>U\u201d) to which the asse<span class=\"_ _1\"></span>t belongs. R<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t is the higher </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs23f\">of f<span class=\"_ _1\"></span>air value less cos<span class=\"_ _1\"></span>ts of disposal an<span class=\"_ _1\"></span>d value in use. If the r<span class=\"_ _3\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t of an asse<span class=\"_ _1\"></span>t is </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs240\">estimat<span class=\"_ _1\"></span>ed to be less than its c<span class=\"_ _1\"></span>arrying amount, the c<span class=\"_ _1\"></span>arrying amount o<span class=\"_ _1\"></span>f the asset is r<span class=\"_ _3\"></span>educed t<span class=\"_ _1\"></span>o </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs241\">its r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable amo<span class=\"_ _1\"></span>unt. An impairment lo<span class=\"_ _1\"></span>ss is r<span class=\"_ _1\"></span>ecognised as an expens<span class=\"_ _1\"></span>e in the stat<span class=\"_ _1\"></span>ement of </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs242\">compr<span class=\"_ _3\"></span>ehensive income immediat<span class=\"_ _3\"></span>ely.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs243\">F<span class=\"_ _1\"></span>or assets ex<span class=\"_ _3\"></span>cluding goodwill, an assessmen<span class=\"_ _1\"></span>t is made at each r<span class=\"_ _3\"></span>eporting date t<span class=\"_ _1\"></span>o determin<span class=\"_ _1\"></span>e </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs244\">whether ther<span class=\"_ _3\"></span>e is an indication that pr<span class=\"_ _3\"></span>eviously r<span class=\"_ _3\"></span>ecognised impairment loss<span class=\"_ _1\"></span>es no longer </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs245\">exist or ha<span class=\"_ _1\"></span>ve decr<span class=\"_ _3\"></span>eased. If such indica<span class=\"_ _1\"></span>tion exists, the Gr<span class=\"_ _3\"></span>oup estimat<span class=\"_ _1\"></span>es the asset\u2019s or </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs246\">CGU\u2019s r<span class=\"_ _3\"></span>ecover<span class=\"_ _3\"></span>able amount. A pre<span class=\"_ _1\"></span>viously r<span class=\"_ _3\"></span>ecognised impairment loss is r<span class=\"_ _3\"></span>ever<span class=\"_ _1\"></span>sed only </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs247\">if ther<span class=\"_ _3\"></span>e has been a change in the assumptions r<span class=\"_ _3\"></span>egar<span class=\"_ _1\"></span>ding the perf<span class=\"_ _3\"></span>ormance of the asse<span class=\"_ _1\"></span>ts </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs248\">used t<span class=\"_ _1\"></span>o determine the r<span class=\"_ _3\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t since the last impairmen<span class=\"_ _1\"></span>t loss was r<span class=\"_ _3\"></span>ecognised. </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs249\">The r<span class=\"_ _3\"></span>eversal is limit<span class=\"_ _1\"></span>ed so that the carryin<span class=\"_ _1\"></span>g amount o<span class=\"_ _1\"></span>f the asset does n<span class=\"_ _1\"></span>ot ex<span class=\"_ _3\"></span>ceed its </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs24a\">r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable amo<span class=\"_ _1\"></span>unt, nor ex<span class=\"_ _3\"></span>ceed the carrying amount tha<span class=\"_ _1\"></span>t would ha<span class=\"_ _1\"></span>ve been det<span class=\"_ _1\"></span>ermined, </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs24b\">net o<span class=\"_ _1\"></span>f amortisation, had n<span class=\"_ _1\"></span>o impairment loss been r<span class=\"_ _3\"></span>ecognised f<span class=\"_ _3\"></span>or the asset in prior year<span class=\"_ _3\"></span>s. </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs24c\">A r<span class=\"_ _1\"></span>ever<span class=\"_ _1\"></span>sal is r<span class=\"_ _1\"></span>ecognised in th<span class=\"_ _1\"></span>e statem<span class=\"_ _1\"></span>ent of c<span class=\"_ _1\"></span>ompreh<span class=\"_ _1\"></span>ensive income imm<span class=\"_ _1\"></span>ediately<span class=\"_ _1\"></span>. </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs24d\">The Gr<span class=\"_ _3\"></span>oup is requir<span class=\"_ _3\"></span>ed to te<span class=\"_ _1\"></span>st, on an annual basis, whe<span class=\"_ _1\"></span>ther goodwill has s<span class=\"_ _1\"></span>uff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ed any </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs24e\">impairment by e<span class=\"_ _1\"></span>stimating the r<span class=\"_ _3\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t of the CG<span class=\"_ _1\"></span>U or gr<span class=\"_ _1\"></span>oup of CG<span class=\"_ _1\"></span>Us the goodwill </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs24f\">is allocate<span class=\"_ _1\"></span>d to. Any impairm<span class=\"_ _1\"></span>ent is r<span class=\"_ _1\"></span>ecognised imm<span class=\"_ _1\"></span>ediately in the s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>t of compr<span class=\"_ _3\"></span>ehensive </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs250\">income and is no<span class=\"_ _3\"></span>t subsequently r<span class=\"_ _3\"></span>evers<span class=\"_ _1\"></span>ed. On disposal o<span class=\"_ _1\"></span>f a subsidiary<span class=\"_ _3\"></span>, associate or jointly </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs251\">contr<span class=\"_ _3\"></span>olled entity<span class=\"_ _1\"></span>, the at<span class=\"_ _1\"></span>tributable amoun<span class=\"_ _1\"></span>t of good<span class=\"_ _1\"></span>will is included in the det<span class=\"_ _1\"></span>ermination of th<span class=\"_ _1\"></span>e </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs252\">pr<span class=\"_ _1\"></span>ofit or loss on dispo<span class=\"_ _1\"></span>sal.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs253\">The gain or lo<span class=\"_ _1\"></span>ss arising on the disposal or r<span class=\"_ _3\"></span>etir<span class=\"_ _1\"></span>ement of an ass<span class=\"_ _1\"></span>et is det<span class=\"_ _1\"></span>ermined as the </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs254\">diff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ence betw<span class=\"_ _1\"></span>een the sales pr<span class=\"_ _3\"></span>oceeds and the carrying amo<span class=\"_ _1\"></span>unt of the ass<span class=\"_ _1\"></span>et and is </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs255\">r<span class=\"_ _1\"></span>ecognised in th<span class=\"_ _1\"></span>e statemen<span class=\"_ _1\"></span>t of compr<span class=\"_ _3\"></span>ehensive incom<span class=\"_ _1\"></span>e.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs2be\">Accounting policy:<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2bf\">Inve<span class=\"_ _1\"></span>stments at FVTPL ar<span class=\"_ _3\"></span>e r<span class=\"_ _1\"></span>ecognised initially at f<span class=\"_ _1\"></span>air value, which is normally the </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2c0\">transac<span class=\"_ _1\"></span>tion price. Subsequ<span class=\"_ _1\"></span>ent to initial r<span class=\"_ _3\"></span>ecognition, inve<span class=\"_ _1\"></span>stments at FVTPL ar<span class=\"_ _3\"></span>e measur<span class=\"_ _3\"></span>ed </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2c1\">at fair valu<span class=\"_ _1\"></span>e with changes r<span class=\"_ _3\"></span>ecognised in the sta<span class=\"_ _1\"></span>tement o<span class=\"_ _3\"></span>f comprehensiv<span class=\"_ _1\"></span>e income.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs2c8\">Accounting policy:<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2c9\">The Gr<span class=\"_ _3\"></span>oup may enter in<span class=\"_ _1\"></span>to placemen<span class=\"_ _1\"></span>t agency a<span class=\"_ _1\"></span>gr<span class=\"_ _1\"></span>eements with pr<span class=\"_ _3\"></span>oviders who will seek </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2ca\">to r<span class=\"_ _1\"></span>aise inve<span class=\"_ _1\"></span>stor monies. W<span class=\"_ _1\"></span>her<span class=\"_ _3\"></span>e placement agency f<span class=\"_ _3\"></span>ees ar<span class=\"_ _1\"></span>e incr<span class=\"_ _3\"></span>emental to obt<span class=\"_ _1\"></span>aining, </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2cb\">extendin<span class=\"_ _1\"></span>g or modifying a contr<span class=\"_ _3\"></span>act with a customer<span class=\"_ _3\"></span>, these f<span class=\"_ _3\"></span>ees ar<span class=\"_ _1\"></span>e capitalised and then </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2cc\">expensed on a sy<span class=\"_ _1\"></span>stematic b<span class=\"_ _1\"></span>asis consisten<span class=\"_ _1\"></span>t with the pat<span class=\"_ _1\"></span>tern of tr<span class=\"_ _3\"></span>ansfer o<span class=\"_ _1\"></span>f the services </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2cd\">to which the asse<span class=\"_ _1\"></span>t r<span class=\"_ _1\"></span>elates. W<span class=\"_ _1\"></span>her<span class=\"_ _1\"></span>e placement a<span class=\"_ _1\"></span>gency f<span class=\"_ _3\"></span>ees are n<span class=\"_ _1\"></span>ot consider<span class=\"_ _3\"></span>ed to be </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2ce\">incr<span class=\"_ _3\"></span>emental, these ar<span class=\"_ _3\"></span>e expensed as they ar<span class=\"_ _1\"></span>e incurr<span class=\"_ _3\"></span>ed. Capitalised placemen<span class=\"_ _1\"></span>t fe<span class=\"_ _1\"></span>es ar<span class=\"_ _1\"></span>e </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2cf\">included within con<span class=\"_ _1\"></span>tract c<span class=\"_ _1\"></span>osts.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2d0\">Re<span class=\"_ _1\"></span>tainer amounts paid t<span class=\"_ _1\"></span>o placement a<span class=\"_ _1\"></span>gents ar<span class=\"_ _3\"></span>e reco<span class=\"_ _1\"></span>gnised as an asset. W<span class=\"_ _1\"></span>her<span class=\"_ _1\"></span>e the </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2d1\">placement a<span class=\"_ _1\"></span>gent is suc<span class=\"_ _1\"></span>cessful in ob<span class=\"_ _3\"></span>taining a contr<span class=\"_ _1\"></span>act with a cust<span class=\"_ _1\"></span>omer<span class=\"_ _3\"></span>, the re<span class=\"_ _1\"></span>tainer </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2d2\">amounts ar<span class=\"_ _3\"></span>e offse<span class=\"_ _1\"></span>t against th<span class=\"_ _1\"></span>e gr<span class=\"_ _1\"></span>oss placemen<span class=\"_ _1\"></span>t agency f<span class=\"_ _3\"></span>ees when incurr<span class=\"_ _3\"></span>ed. If </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2d3\">unsucce<span class=\"_ _1\"></span>ssful, the r<span class=\"_ _3\"></span>etainer amounts ar<span class=\"_ _3\"></span>e expensed.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs2dd\">Accounting policy:<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2de\">T<span class=\"_ _0\"></span>rade and o<span class=\"_ _1\"></span>ther r<span class=\"_ _1\"></span>eceivables ar<span class=\"_ _3\"></span>e rec<span class=\"_ _1\"></span>ognised initially at tr<span class=\"_ _3\"></span>ansaction price less at<span class=\"_ _1\"></span>tributable </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2df\">transac<span class=\"_ _1\"></span>tion costs. Sub<span class=\"_ _1\"></span>sequent t<span class=\"_ _1\"></span>o initial r<span class=\"_ _1\"></span>ecognition they ar<span class=\"_ _3\"></span>e measur<span class=\"_ _3\"></span>ed at amortised cost </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2e0\">using the e<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>ective in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est method, less any impairm<span class=\"_ _1\"></span>ent losses. F<span class=\"_ _3\"></span>or trade r<span class=\"_ _3\"></span>eceivables this </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2e1\">is becaus<span class=\"_ _1\"></span>e they meet th<span class=\"_ _1\"></span>e criteria set o<span class=\"_ _1\"></span>ut under IFRS 9, bein<span class=\"_ _1\"></span>g assets held within a bu<span class=\"_ _1\"></span>siness </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2e2\">model that giv<span class=\"_ _1\"></span>e rise to con<span class=\"_ _1\"></span>tract<span class=\"_ _1\"></span>ual cash flows an<span class=\"_ _1\"></span>d ar<span class=\"_ _1\"></span>e solely payments o<span class=\"_ _3\"></span>f principal and </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2e3\">inter<span class=\"_ _3\"></span>est (\u201cSPPI\u201d). If the arran<span class=\"_ _1\"></span>gement cons<span class=\"_ _1\"></span>titute<span class=\"_ _1\"></span>s a financing trans<span class=\"_ _1\"></span>action, f<span class=\"_ _1\"></span>or example if </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2e4\">payment is de<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>ed beyon<span class=\"_ _1\"></span>d normal business t<span class=\"_ _1\"></span>erms, then it is measur<span class=\"_ _3\"></span>ed at the pr<span class=\"_ _3\"></span>esent value </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2e5\">of fu<span class=\"_ _1\"></span>tur<span class=\"_ _3\"></span>e payments discount<span class=\"_ _3\"></span>ed at a market r<span class=\"_ _3\"></span>ate of int<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>est f<span class=\"_ _3\"></span>or a similar debt instrument.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2e6\">F<span class=\"_ _1\"></span>or trade r<span class=\"_ _3\"></span>eceivables, the Gr<span class=\"_ _3\"></span>oup applies a simplified appr<span class=\"_ _1\"></span>oach in calcula<span class=\"_ _1\"></span>ting expect<span class=\"_ _1\"></span>ed </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2e7\">cr<span class=\"_ _1\"></span>edit losses (\u201cE<span class=\"_ _1\"></span>CLs\u201d). Ther<span class=\"_ _3\"></span>efor<span class=\"_ _3\"></span>e, the Gr<span class=\"_ _1\"></span>oup does no<span class=\"_ _1\"></span>t track chan<span class=\"_ _1\"></span>ges in cr<span class=\"_ _3\"></span>edit risk, but instead </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2e8\">r<span class=\"_ _1\"></span>ecognises a lo<span class=\"_ _1\"></span>ss allowanc<span class=\"_ _1\"></span>e based on lif<span class=\"_ _3\"></span>etime ECLs at ea<span class=\"_ _1\"></span>ch reportin<span class=\"_ _1\"></span>g date. T<span class=\"_ _1\"></span>he Gr<span class=\"_ _3\"></span>oup has </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2e9\">established a pr<span class=\"_ _3\"></span>ovision matrix that is b<span class=\"_ _1\"></span>ased on its historic<span class=\"_ _1\"></span>al cre<span class=\"_ _1\"></span>dit loss experience, a<span class=\"_ _1\"></span>djusted </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2ea\">f<span class=\"_ _1\"></span>or f<span class=\"_ _1\"></span>orwar<span class=\"_ _3\"></span>d-looking factor<span class=\"_ _1\"></span>s specific to the deb<span class=\"_ _3\"></span>tors and the econ<span class=\"_ _1\"></span>omic envir<span class=\"_ _3\"></span>onment. </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2eb\">When a tr<span class=\"_ _1\"></span>ade r<span class=\"_ _1\"></span>eceivable is cr<span class=\"_ _3\"></span>edit impaired, it is writ<span class=\"_ _3\"></span>ten off ag<span class=\"_ _1\"></span>ainst trade r<span class=\"_ _3\"></span>eceivables and the </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2ec\">amount o<span class=\"_ _1\"></span>f the loss is r<span class=\"_ _3\"></span>ecognised in the stat<span class=\"_ _3\"></span>ement of compr<span class=\"_ _3\"></span>ehensive income. Sub<span class=\"_ _1\"></span>sequent </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2ed\">r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>eries of am<span class=\"_ _1\"></span>ounts pr<span class=\"_ _3\"></span>eviously writt<span class=\"_ _1\"></span>en off ar<span class=\"_ _3\"></span>e credit<span class=\"_ _1\"></span>ed to the sta<span class=\"_ _1\"></span>tement o<span class=\"_ _3\"></span>f comprehensiv<span class=\"_ _1\"></span>e </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2ee\">income. </div><div class=\"t m0 h7 ff3 fs5 fc6 sc0 ls1 ws0 gs2ef\">Amortised c<span class=\"_ _1\"></span>ost<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2f0\">The amortised c<span class=\"_ _1\"></span>ost of a finan<span class=\"_ _1\"></span>cial asset is the amoun<span class=\"_ _1\"></span>t at which the financial asse<span class=\"_ _1\"></span>t is measur<span class=\"_ _3\"></span>ed </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2f1\">at initial r<span class=\"_ _3\"></span>ecognition, minus principal r<span class=\"_ _3\"></span>epayments, plus or minu<span class=\"_ _1\"></span>s the cumulativ<span class=\"_ _1\"></span>e amortisation </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2f2\">using the e<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>ective in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est method of an<span class=\"_ _3\"></span>y differ<span class=\"_ _3\"></span>ence between the initial amoun<span class=\"_ _1\"></span>t r<span class=\"_ _1\"></span>ecognised </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2f3\">and the maturity am<span class=\"_ _1\"></span>ount, minus an<span class=\"_ _1\"></span>y r<span class=\"_ _1\"></span>eduction f<span class=\"_ _3\"></span>or impairment. </div><div class=\"t m0 h7 ff4 fs5 fc6 sc0 ls1 ws0 gs2f4\">Der<span class=\"_ _3\"></span>ecognition<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2f5\">The Gr<span class=\"_ _3\"></span>oup derec<span class=\"_ _1\"></span>ognises a financial asse<span class=\"_ _3\"></span>t when the contract<span class=\"_ _1\"></span>ual right<span class=\"_ _1\"></span>s to the cash flow<span class=\"_ _1\"></span>s fr<span class=\"_ _1\"></span>om </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2f6\">the asset e<span class=\"_ _1\"></span>xpir<span class=\"_ _1\"></span>e, or it transf<span class=\"_ _3\"></span>ers the right<span class=\"_ _1\"></span>s to r<span class=\"_ _3\"></span>eceive the contr<span class=\"_ _1\"></span>actu<span class=\"_ _1\"></span>al cash flows in a </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls35 ws44 gs2f7\">transac<span class=\"_ _1\"></span>tion in which substan<span class=\"_ _1\"></span>tially all of the risk<span class=\"_ _1\"></span>s and r<span class=\"_ _1\"></span>ewar<span class=\"_ _3\"></span>ds of own<span class=\"_ _1\"></span>ership o<span class=\"_ _1\"></span>f the financial </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2f8\">asset ar<span class=\"_ _3\"></span>e transf<span class=\"_ _3\"></span>erred, or in which the G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>up neither trans<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ers nor r<span class=\"_ _3\"></span>etains substantially all o<span class=\"_ _3\"></span>f </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2f9\">the risks and r<span class=\"_ _3\"></span>ewar<span class=\"_ _3\"></span>ds of owner<span class=\"_ _1\"></span>ship and does no<span class=\"_ _1\"></span>t r<span class=\"_ _1\"></span>etain contr<span class=\"_ _3\"></span>ol of the financial asse<span class=\"_ _1\"></span>t.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2fa\">On der<span class=\"_ _3\"></span>ecognition of a financial asse<span class=\"_ _1\"></span>t, the diff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ence betw<span class=\"_ _1\"></span>een the carrying amoun<span class=\"_ _1\"></span>t of the </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2fb\">asset (or the carryin<span class=\"_ _1\"></span>g amount alloca<span class=\"_ _1\"></span>ted to the portion o<span class=\"_ _3\"></span>f the asset that is der<span class=\"_ _3\"></span>ecognised) and </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2fc\">the consider<span class=\"_ _1\"></span>ation r<span class=\"_ _3\"></span>eceived (including an<span class=\"_ _1\"></span>y new asset ob<span class=\"_ _3\"></span>tained less any new liability ass<span class=\"_ _1\"></span>umed) </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2fd\">is r<span class=\"_ _1\"></span>ecognised in th<span class=\"_ _1\"></span>e statemen<span class=\"_ _1\"></span>t of compr<span class=\"_ _3\"></span>ehensive incom<span class=\"_ _1\"></span>e. </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2fe\">Any int<span class=\"_ _3\"></span>erest in su<span class=\"_ _1\"></span>ch transf<span class=\"_ _3\"></span>erred finan<span class=\"_ _1\"></span>cial assets that is cr<span class=\"_ _3\"></span>eated or r<span class=\"_ _3\"></span>etained b<span class=\"_ _1\"></span>y the Gr<span class=\"_ _3\"></span>oup </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2ff\">is r<span class=\"_ _1\"></span>ecognised as a s<span class=\"_ _1\"></span>eparat<span class=\"_ _1\"></span>e asset or liability. </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs300\">Pr<span class=\"_ _1\"></span>epayment<span class=\"_ _1\"></span>s arise wher<span class=\"_ _1\"></span>e the Gr<span class=\"_ _3\"></span>oup pays cash in adv<span class=\"_ _1\"></span>ance f<span class=\"_ _3\"></span>or services. As the service </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs301\">is pr<span class=\"_ _1\"></span>ovided, the pr<span class=\"_ _3\"></span>epayment is r<span class=\"_ _3\"></span>educed, and the oper<span class=\"_ _1\"></span>ating expens<span class=\"_ _1\"></span>e is r<span class=\"_ _1\"></span>ecognised in the </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs302\">stat<span class=\"_ _1\"></span>ement of c<span class=\"_ _1\"></span>ompr<span class=\"_ _1\"></span>ehensive incom<span class=\"_ _1\"></span>e.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs31c\">Accounting policy:<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs31d\">Cash and cash equivalen<span class=\"_ _1\"></span>ts comprise cash a<span class=\"_ _1\"></span>t banks and on hand and sh<span class=\"_ _1\"></span>ort-term highly </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs31e\">liquid deposits with a maturity o<span class=\"_ _3\"></span>f three mon<span class=\"_ _1\"></span>ths or less.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs320\">Accounting policy:<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs321\">T<span class=\"_ _0\"></span>rade and o<span class=\"_ _1\"></span>ther payables ar<span class=\"_ _3\"></span>e re<span class=\"_ _1\"></span>cognised initially at tr<span class=\"_ _3\"></span>ansaction price plus at<span class=\"_ _1\"></span>tributable </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs322\">transac<span class=\"_ _1\"></span>tion costs. Sub<span class=\"_ _1\"></span>sequent t<span class=\"_ _1\"></span>o initial r<span class=\"_ _1\"></span>ecognition they ar<span class=\"_ _3\"></span>e measur<span class=\"_ _3\"></span>ed at amortised cost </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs323\">using the e<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>ective in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est method.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc6 sc0 ls1 ws0 gs324\">Amortised c<span class=\"_ _1\"></span>ost<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs325\">The amortised c<span class=\"_ _1\"></span>ost of a finan<span class=\"_ _1\"></span>cial liability is the amount at which th<span class=\"_ _1\"></span>e financial liability is </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs326\">measur<span class=\"_ _3\"></span>ed at initial r<span class=\"_ _1\"></span>ecognition, minu<span class=\"_ _1\"></span>s principal r<span class=\"_ _1\"></span>epayments, plu<span class=\"_ _1\"></span>s or minus the cumula<span class=\"_ _1\"></span>tive </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs327\">amortisation usin<span class=\"_ _1\"></span>g the eff<span class=\"_ _3\"></span>ective inter<span class=\"_ _3\"></span>est meth<span class=\"_ _1\"></span>od of any diff<span class=\"_ _3\"></span>eren<span class=\"_ _1\"></span>ce between th<span class=\"_ _1\"></span>e initial </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs328\">amount r<span class=\"_ _3\"></span>ecognised and the ma<span class=\"_ _1\"></span>turity amount.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff4 fs5 fc6 sc0 ls1 ws0 gs329\">Der<span class=\"_ _3\"></span>ecognition<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs32a\">The Compan<span class=\"_ _1\"></span>y der<span class=\"_ _1\"></span>ecognises a financial liability wh<span class=\"_ _1\"></span>en its contr<span class=\"_ _1\"></span>actual oblig<span class=\"_ _1\"></span>ations ar<span class=\"_ _3\"></span>e </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs32b\">dischar<span class=\"_ _1\"></span>ged or canc<span class=\"_ _1\"></span>elled or expir<span class=\"_ _3\"></span>e.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs335\">Accounting policy:<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs336\">Loans an<span class=\"_ _1\"></span>d borr<span class=\"_ _1\"></span>owings ar<span class=\"_ _3\"></span>e re<span class=\"_ _1\"></span>cognised initially at f<span class=\"_ _1\"></span>air value, net o<span class=\"_ _3\"></span>f transaction cos<span class=\"_ _1\"></span>ts </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs337\">incurr<span class=\"_ _3\"></span>ed. Loans and borr<span class=\"_ _3\"></span>owings ar<span class=\"_ _3\"></span>e subsequently carried a<span class=\"_ _1\"></span>t amortised cos<span class=\"_ _1\"></span>t; any </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs338\">diff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ence betw<span class=\"_ _1\"></span>een the pr<span class=\"_ _1\"></span>oceeds (ne<span class=\"_ _3\"></span>t of transaction c<span class=\"_ _1\"></span>osts) and th<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>edemption value </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs339\">is r<span class=\"_ _1\"></span>ecognised as finan<span class=\"_ _1\"></span>ce expenses in the s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>t of compr<span class=\"_ _3\"></span>ehensive income o<span class=\"_ _3\"></span>ver the </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs33a\">period of the borr<span class=\"_ _3\"></span>owings u<span class=\"_ _1\"></span>sing the eff<span class=\"_ _3\"></span>ective int<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>est meth<span class=\"_ _1\"></span>od.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs33b\">Loans an<span class=\"_ _1\"></span>d borr<span class=\"_ _1\"></span>owings ar<span class=\"_ _3\"></span>e dere<span class=\"_ _1\"></span>cognised fr<span class=\"_ _3\"></span>om the statemen<span class=\"_ _1\"></span>t of financial position wh<span class=\"_ _1\"></span>en the </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs33c\">obligation specified in th<span class=\"_ _1\"></span>e contr<span class=\"_ _1\"></span>act is dischar<span class=\"_ _3\"></span>ged, cancelled or expir<span class=\"_ _3\"></span>ed. </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs33d\">The diff<span class=\"_ _3\"></span>erence be<span class=\"_ _1\"></span>tween the carryin<span class=\"_ _1\"></span>g amount o<span class=\"_ _1\"></span>f a financial liability that has been </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs33e\">extinguishe<span class=\"_ _1\"></span>d or transf<span class=\"_ _3\"></span>erred t<span class=\"_ _1\"></span>o anoth<span class=\"_ _1\"></span>er party and the consider<span class=\"_ _1\"></span>ation paid, including an<span class=\"_ _1\"></span>y </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs33f\">non-cash asset<span class=\"_ _1\"></span>s transf<span class=\"_ _3\"></span>erred or liabilities ass<span class=\"_ _1\"></span>umed, is r<span class=\"_ _3\"></span>ecognised in the stat<span class=\"_ _1\"></span>ement of </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs340\">compr<span class=\"_ _3\"></span>ehensive income as finance e<span class=\"_ _1\"></span>xpenses.<span class=\"_ _28c\"> </span></div><div class=\"t mb1 h9 ff4 fs7 fc4 sc0 ls2b ws89 gs341\">Loans <span class=\"_ _3\"></span>and borr<span class=\"_ _1\"></span>owings <span class=\"_ _3\"></span>are classified <span class=\"_ _3\"></span>as curr<span class=\"_ _1\"></span>ent liabilities <span class=\"_ _1\"></span>unless the <span class=\"_ _3\"></span>Group <span class=\"_ _1\"></span>has an <span class=\"_ _1\"></span>unconditional</div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs342\">right t<span class=\"_ _1\"></span>o def<span class=\"_ _3\"></span>er settlement o<span class=\"_ _3\"></span>f the liability for at le<span class=\"_ _1\"></span>ast 12 months a<span class=\"_ _1\"></span>ft<span class=\"_ _1\"></span>er the r<span class=\"_ _1\"></span>eporting period.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs343\">Loans an<span class=\"_ _1\"></span>d borr<span class=\"_ _1\"></span>owings ar<span class=\"_ _3\"></span>ose fr<span class=\"_ _3\"></span>om the acquisition of PiP Mana<span class=\"_ _1\"></span>ger Limited in the y<span class=\"_ _3\"></span>ear ended </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs344\">31 Mar<span class=\"_ _1\"></span>ch 2021.<span class=\"_ _28c\"> </span></div>Accounting policy:<span class=\"_ _28c\"> </span>The righ<span class=\"_ _1\"></span>t-of<span class=\"_ _1\"></span>-use asset is initially me<span class=\"_ _1\"></span>asur<span class=\"_ _3\"></span>ed at cost, comprising the initial le<span class=\"_ _1\"></span>ase liability<span class=\"_ _3\"></span>, adjust<span class=\"_ _1\"></span>ed f<span class=\"_ _1\"></span>or any lease inc<span class=\"_ _1\"></span>entives r<span class=\"_ _3\"></span>eceived, initial dir<span class=\"_ _3\"></span>ect costs inc<span class=\"_ _1\"></span>urr<span class=\"_ _1\"></span>ed and an estimat<span class=\"_ _1\"></span>e of r<span class=\"_ _3\"></span>estor<span class=\"_ _1\"></span>ation (dilapidation<span class=\"_ _1\"></span>) obligations. It is subs<span class=\"_ _1\"></span>equently me<span class=\"_ _1\"></span>asur<span class=\"_ _1\"></span>ed at cos<span class=\"_ _1\"></span>t less accumula<span class=\"_ _1\"></span>ted depr<span class=\"_ _3\"></span>eciation and impairment losse<span class=\"_ _1\"></span>s and is adjust<span class=\"_ _1\"></span>ed f<span class=\"_ _1\"></span>or any r<span class=\"_ _3\"></span>emeasur<span class=\"_ _1\"></span>ement of the r<span class=\"_ _3\"></span>elated leas<span class=\"_ _1\"></span>e liability.<span class=\"_ _28c\"> </span>The lease liability is s<span class=\"_ _1\"></span>ubsequently m<span class=\"_ _1\"></span>easur<span class=\"_ _3\"></span>ed using the eff<span class=\"_ _3\"></span>ective inter<span class=\"_ _3\"></span>est method an<span class=\"_ _1\"></span>d r<span class=\"_ _1\"></span>educed b<span class=\"_ _3\"></span>y lease payments made. Th<span class=\"_ _1\"></span>e carrying amount is r<span class=\"_ _3\"></span>emeasur<span class=\"_ _3\"></span>ed to re<span class=\"_ _3\"></span>flect changes in lease terms, le<span class=\"_ _1\"></span>ase paymen<span class=\"_ _1\"></span>ts (including thos<span class=\"_ _1\"></span>e arising fr<span class=\"_ _1\"></span>om changes in an in<span class=\"_ _1\"></span>dex or ra<span class=\"_ _1\"></span>te) or assessments o<span class=\"_ _3\"></span>f purchase options. W<span class=\"_ _1\"></span>her<span class=\"_ _1\"></span>e a lease modifica<span class=\"_ _1\"></span>tion incr<span class=\"_ _1\"></span>eases the s<span class=\"_ _1\"></span>cope of the lease f<span class=\"_ _3\"></span>or consideration c<span class=\"_ _1\"></span>ommensura<span class=\"_ _1\"></span>te with the stand<span class=\"_ _1\"></span>alone price, it is acc<span class=\"_ _1\"></span>ounted f<span class=\"_ _3\"></span>or as a separa<span class=\"_ _1\"></span>te lease<span class=\"_ _1\"></span>; otherwise, the le<span class=\"_ _1\"></span>ase liability is r<span class=\"_ _1\"></span>emeasur<span class=\"_ _3\"></span>ed using a r<span class=\"_ _3\"></span>evised discount rat<span class=\"_ _3\"></span>e at the modification dat<span class=\"_ _1\"></span>e.<span class=\"_ _28c\"> </span>Depr<span class=\"_ _1\"></span>eciation o<span class=\"_ _1\"></span>f right-o<span class=\"_ _1\"></span>f-use ass<span class=\"_ _1\"></span>ets and int<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>est on lease liabilitie<span class=\"_ _1\"></span>s are r<span class=\"_ _3\"></span>ecognised in the stat<span class=\"_ _1\"></span>ement of c<span class=\"_ _1\"></span>ompr<span class=\"_ _1\"></span>ehensive incom<span class=\"_ _1\"></span>e. Leas<span class=\"_ _1\"></span>e payments ar<span class=\"_ _3\"></span>e allocated be<span class=\"_ _1\"></span>tween principal and inter<span class=\"_ _3\"></span>est, with the int<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>est element pr<span class=\"_ _3\"></span>esented within finan<span class=\"_ _1\"></span>cing activities in the stat<span class=\"_ _1\"></span>ement of c<span class=\"_ _1\"></span>ash flows.<span class=\"_ _28c\"> </span>Le<span class=\"_ _1\"></span>ase incentiv<span class=\"_ _1\"></span>es, including r<span class=\"_ _3\"></span>ent-fr<span class=\"_ _1\"></span>ee periods and cash pa<span class=\"_ _1\"></span>yments, ar<span class=\"_ _3\"></span>e reco<span class=\"_ _1\"></span>gnised as part of the me<span class=\"_ _1\"></span>asur<span class=\"_ _3\"></span>ement of the righ<span class=\"_ _1\"></span>t-of<span class=\"_ _1\"></span>-use asset an<span class=\"_ _1\"></span>d lease liability. Sh<span class=\"_ _1\"></span>ort-term leas<span class=\"_ _1\"></span>es and leases o<span class=\"_ _1\"></span>f low-value ass<span class=\"_ _1\"></span>ets ar<span class=\"_ _3\"></span>e not r<span class=\"_ _1\"></span>ecognised on th<span class=\"_ _1\"></span>e statemen<span class=\"_ _1\"></span>t of financial po<span class=\"_ _1\"></span>sition and ar<span class=\"_ _1\"></span>e expensed on a str<span class=\"_ _3\"></span>aight-line basis ov<span class=\"_ _1\"></span>er the lease t<span class=\"_ _1\"></span>erm within administr<span class=\"_ _1\"></span>ative expens<span class=\"_ _1\"></span>es.<span class=\"_ _28c\"> </span>The cos<span class=\"_ _1\"></span>t of any c<span class=\"_ _1\"></span>ontra<span class=\"_ _1\"></span>ctual r<span class=\"_ _3\"></span>equiremen<span class=\"_ _1\"></span>ts to dismantle, r<span class=\"_ _3\"></span>emove or r<span class=\"_ _3\"></span>estor<span class=\"_ _3\"></span>e the leased asset, typically dilapida<span class=\"_ _1\"></span>tions, ar<span class=\"_ _1\"></span>e included in the initial r<span class=\"_ _3\"></span>ecognition of righ<span class=\"_ _1\"></span>t-of<span class=\"_ _1\"></span>-use asse<span class=\"_ _1\"></span>ts. The liability of th<span class=\"_ _1\"></span>e cost is r<span class=\"_ _3\"></span>ecognised as dilapidation pr<span class=\"_ _3\"></span>ovisions (see no<span class=\"_ _1\"></span>te 23).<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup\u2019s lease arran<span class=\"_ _1\"></span>gements primarily consis<span class=\"_ _1\"></span>t of oper<span class=\"_ _1\"></span>ating lease<span class=\"_ _1\"></span>s r<span class=\"_ _1\"></span>elating to o<span class=\"_ _3\"></span>ffice space. The lease<span class=\"_ _1\"></span>s ar<span class=\"_ _1\"></span>e typically of ten y<span class=\"_ _3\"></span>ears\u2019 dura<span class=\"_ _1\"></span>tion.<span class=\"_ _28c\"> </span><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs380\">Accounting policy:<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs381\">Conting<span class=\"_ _1\"></span>ent consider<span class=\"_ _1\"></span>ation payable is m<span class=\"_ _1\"></span>easur<span class=\"_ _3\"></span>ed at fair value at ac<span class=\"_ _1\"></span>quisition and assessed ann<span class=\"_ _1\"></span>ually with particular r<span class=\"_ _3\"></span>efer<span class=\"_ _3\"></span>ence to the con<span class=\"_ _1\"></span>ditions upon which the considera<span class=\"_ _1\"></span>tion is conting<span class=\"_ _1\"></span>ent. </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs382\">F<span class=\"_ _3\"></span>air value movemen<span class=\"_ _1\"></span>ts in the year ar<span class=\"_ _3\"></span>e r<span class=\"_ _1\"></span>ecognised in the s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>t of compr<span class=\"_ _3\"></span>ehensive income.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs383\">Remun<span class=\"_ _1\"></span>eration f<span class=\"_ _3\"></span>or post-combination s<span class=\"_ _1\"></span>ervices is the liability that aris<span class=\"_ _1\"></span>es fr<span class=\"_ _1\"></span>om accoun<span class=\"_ _1\"></span>ting f<span class=\"_ _1\"></span>or conting<span class=\"_ _1\"></span>ent consider<span class=\"_ _1\"></span>ation paymen<span class=\"_ _1\"></span>ts to seller<span class=\"_ _1\"></span>s which ar<span class=\"_ _1\"></span>e subject to f<span class=\"_ _3\"></span>orfeit<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e if the seller cease<span class=\"_ _1\"></span>s to be </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs384\">employe<span class=\"_ _1\"></span>d and ar<span class=\"_ _1\"></span>e payable in cash; this c<span class=\"_ _1\"></span>onsideration is ac<span class=\"_ _1\"></span>count<span class=\"_ _1\"></span>ed f<span class=\"_ _1\"></span>or as long-term employ<span class=\"_ _3\"></span>ee benefits under IAS 19. Th<span class=\"_ _1\"></span>e liabilities will be expensed o<span class=\"_ _1\"></span>ver the def<span class=\"_ _3\"></span>erral period and ar<span class=\"_ _3\"></span>e included </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs385\">in staff co<span class=\"_ _1\"></span>sts \u2013 acquisitions.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs3ad\">Accounting policy:<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs3ae\">Def<span class=\"_ _3\"></span>erred tax is r<span class=\"_ _3\"></span>ecognised bas<span class=\"_ _1\"></span>ed on diff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ences betw<span class=\"_ _1\"></span>een the carrying valu<span class=\"_ _1\"></span>e of asse<span class=\"_ _1\"></span>ts </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs3af\">and liabilities f<span class=\"_ _3\"></span>or accounting purpos<span class=\"_ _1\"></span>es and their tax valu<span class=\"_ _1\"></span>es (see no<span class=\"_ _1\"></span>te 10). Def<span class=\"_ _3\"></span>erred t<span class=\"_ _1\"></span>ax </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs3b0\">liabilities ar<span class=\"_ _1\"></span>e gener<span class=\"_ _1\"></span>ally r<span class=\"_ _1\"></span>ecognised f<span class=\"_ _3\"></span>or all taxable tempor<span class=\"_ _3\"></span>ary differ<span class=\"_ _3\"></span>ences and def<span class=\"_ _3\"></span>erred </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs3b1\">tax asset<span class=\"_ _1\"></span>s are only r<span class=\"_ _3\"></span>ecognised t<span class=\"_ _1\"></span>o the exten<span class=\"_ _1\"></span>t that the Gr<span class=\"_ _3\"></span>oup considers them t<span class=\"_ _1\"></span>o be </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs3b2\">r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable, which is de<span class=\"_ _1\"></span>termined b<span class=\"_ _1\"></span>y re<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ence to e<span class=\"_ _1\"></span>stimates th<span class=\"_ _1\"></span>at futur<span class=\"_ _3\"></span>e taxable pr<span class=\"_ _3\"></span>ofits </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs3b3\">will be available ag<span class=\"_ _1\"></span>ainst which deduc<span class=\"_ _1\"></span>tible temporary diff<span class=\"_ _3\"></span>eren<span class=\"_ _1\"></span>ces can be utilise<span class=\"_ _1\"></span>d. </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs3b4\">The carrying amo<span class=\"_ _1\"></span>unt of de<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>ed tax assets is r<span class=\"_ _3\"></span>eviewed a<span class=\"_ _1\"></span>t each stat<span class=\"_ _1\"></span>ement o<span class=\"_ _1\"></span>f financial </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs3b5\">position dat<span class=\"_ _1\"></span>e and r<span class=\"_ _3\"></span>educed to the ext<span class=\"_ _1\"></span>ent that it is n<span class=\"_ _1\"></span>o longer pr<span class=\"_ _3\"></span>obable that sufficient </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs3b6\">taxable pr<span class=\"_ _3\"></span>ofits will be available t<span class=\"_ _1\"></span>o allow all or part o<span class=\"_ _1\"></span>f the asset t<span class=\"_ _1\"></span>o be r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ed. </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs3b7\">Def<span class=\"_ _3\"></span>erred tax ass<span class=\"_ _1\"></span>ets and liabilities ar<span class=\"_ _3\"></span>e offse<span class=\"_ _1\"></span>t when ther<span class=\"_ _3\"></span>e is a legally enf<span class=\"_ _3\"></span>orceable righ<span class=\"_ _3\"></span>t to </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs3b8\">set o<span class=\"_ _1\"></span>ff curr<span class=\"_ _3\"></span>ent tax assets ag<span class=\"_ _1\"></span>ainst curr<span class=\"_ _3\"></span>ent tax liabilities and when they r<span class=\"_ _3\"></span>elate to inc<span class=\"_ _1\"></span>ome </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs3b9\">tax<span class=\"_ _1\"></span>es levied b<span class=\"_ _1\"></span>y the same taxa<span class=\"_ _1\"></span>tion authority and the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup intend<span class=\"_ _1\"></span>s to se<span class=\"_ _1\"></span>ttle its curr<span class=\"_ _3\"></span>ent tax </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs3ba\">assets and liabilities on a n<span class=\"_ _1\"></span>et basis. </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs3bb\">Def<span class=\"_ _3\"></span>erred tax ass<span class=\"_ _1\"></span>ets and liabilities ar<span class=\"_ _3\"></span>e measur<span class=\"_ _3\"></span>ed at the tax ra<span class=\"_ _1\"></span>tes that ar<span class=\"_ _3\"></span>e expected t<span class=\"_ _1\"></span>o </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs3bc\">apply to the period when the ass<span class=\"_ _1\"></span>et is r<span class=\"_ _3\"></span>ealised or the liability is set<span class=\"_ _1\"></span>tled, based on tax r<span class=\"_ _3\"></span>ates </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs3bd\">(and tax legisla<span class=\"_ _1\"></span>tion) that ha<span class=\"_ _1\"></span>ve been enac<span class=\"_ _1\"></span>ted or subs<span class=\"_ _1\"></span>tantively enac<span class=\"_ _1\"></span>ted at the st<span class=\"_ _1\"></span>atemen<span class=\"_ _1\"></span>t of </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs3be\">financial position dat<span class=\"_ _3\"></span>e.<span class=\"_ _28c\"> </span></div>Accounting policy:<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup operat<span class=\"_ _1\"></span>es a defined c<span class=\"_ _1\"></span>ontribution pension plan under which th<span class=\"_ _1\"></span>e Gr<span class=\"_ _1\"></span>oup pays fixed c<span class=\"_ _1\"></span>ontributions t<span class=\"_ _1\"></span>o a thir<span class=\"_ _1\"></span>d party. The Gr<span class=\"_ _3\"></span>oup has no leg<span class=\"_ _1\"></span>al or constructiv<span class=\"_ _1\"></span>e obligations t<span class=\"_ _1\"></span>o pay further c<span class=\"_ _1\"></span>ontributions if the fun<span class=\"_ _1\"></span>d does not h<span class=\"_ _1\"></span>old sufficient asse<span class=\"_ _1\"></span>ts to pay all emplo<span class=\"_ _3\"></span>yees the bene<span class=\"_ _1\"></span>fits r<span class=\"_ _1\"></span>elating to emplo<span class=\"_ _1\"></span>yee servic<span class=\"_ _1\"></span>e in the curr<span class=\"_ _3\"></span>ent and prior periods.<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup has no further paymen<span class=\"_ _1\"></span>t obligations onc<span class=\"_ _1\"></span>e the contribu<span class=\"_ _1\"></span>tions have b<span class=\"_ _1\"></span>een paid. The contrib<span class=\"_ _1\"></span>utions ar<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>ecognised as an emplo<span class=\"_ _3\"></span>yee benefit expens<span class=\"_ _1\"></span>e when they ar<span class=\"_ _3\"></span>e due.<span class=\"_ _28c\"> </span>The amount<span class=\"_ _1\"></span>s charg<span class=\"_ _1\"></span>ed to the sta<span class=\"_ _1\"></span>tement o<span class=\"_ _3\"></span>f comprehensiv<span class=\"_ _1\"></span>e income in r<span class=\"_ _3\"></span>espect of the<span class=\"_ _1\"></span>se schemes r<span class=\"_ _1\"></span>epr<span class=\"_ _1\"></span>esents con<span class=\"_ _1\"></span>tributions pay<span class=\"_ _1\"></span>able in r<span class=\"_ _1\"></span>espect of th<span class=\"_ _1\"></span>e accoun<span class=\"_ _1\"></span>ting period. The to<span class=\"_ _3\"></span>tal annual pension cost f<span class=\"_ _3\"></span>or the defined con<span class=\"_ _1\"></span>tribution schem<span class=\"_ _1\"></span>es f<span class=\"_ _1\"></span>or the year w<span class=\"_ _1\"></span>as \u00a32,396,000 (2025: \u00a32,328,000)<span class=\"_ _28c\"> </span>.<span class=\"_ _28c\"> </span><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs3d1\">Accounting policy:<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs3d2\">Or<span class=\"_ _3\"></span>dinary Shares ar<span class=\"_ _3\"></span>e classified as equity. Incr<span class=\"_ _3\"></span>emental costs dir<span class=\"_ _3\"></span>ectly at<span class=\"_ _1\"></span>tributable to th<span class=\"_ _1\"></span>e </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs3d3\">issue o<span class=\"_ _1\"></span>f new shar<span class=\"_ _3\"></span>es are sho<span class=\"_ _1\"></span>wn in shar<span class=\"_ _3\"></span>e premium as a deduc<span class=\"_ _1\"></span>tion fr<span class=\"_ _1\"></span>om the pr<span class=\"_ _1\"></span>oceeds.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs3d5\">Accounting policy:<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs3d6\">Or<span class=\"_ _3\"></span>dinary Shares iss<span class=\"_ _1\"></span>ued by the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup ar<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>ecognised a<span class=\"_ _1\"></span>t the pr<span class=\"_ _1\"></span>oceeds abo<span class=\"_ _1\"></span>ve the nominal </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs3d7\">value being cr<span class=\"_ _3\"></span>edited to the sh<span class=\"_ _1\"></span>are pr<span class=\"_ _3\"></span>emium accoun<span class=\"_ _1\"></span>t (net of th<span class=\"_ _1\"></span>e dir<span class=\"_ _1\"></span>ect costs o<span class=\"_ _3\"></span>f issue). </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs3d8\">Any ex<span class=\"_ _3\"></span>cess incurr<span class=\"_ _3\"></span>ed from a sale o<span class=\"_ _1\"></span>f tr<span class=\"_ _1\"></span>easury shar<span class=\"_ _3\"></span>es is debited or cr<span class=\"_ _3\"></span>edited to the shar<span class=\"_ _3\"></span>e </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs3d9\">pr<span class=\"_ _1\"></span>emium accoun<span class=\"_ _1\"></span>t.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs3db\">Accounting policy:<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs3dc\">The Gr<span class=\"_ _3\"></span>oup can issue shar<span class=\"_ _3\"></span>es to employe<span class=\"_ _1\"></span>es that ar<span class=\"_ _3\"></span>e subject to f<span class=\"_ _3\"></span>orfeitur<span class=\"_ _3\"></span>e if the employee </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs3dd\">ceases t<span class=\"_ _3\"></span>o be employed by the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup f<span class=\"_ _1\"></span>or a specified time period. Such shar<span class=\"_ _3\"></span>es ar<span class=\"_ _1\"></span>e </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs3de\">r<span class=\"_ _1\"></span>ecognised a<span class=\"_ _1\"></span>t cost and ar<span class=\"_ _3\"></span>e pre<span class=\"_ _1\"></span>sented in th<span class=\"_ _1\"></span>e statemen<span class=\"_ _1\"></span>t of financial po<span class=\"_ _1\"></span>sition as a deduction </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs3df\">fr<span class=\"_ _1\"></span>om equity.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs3e1\">Accounting policy:<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs3e2\">The Gr<span class=\"_ _3\"></span>oup operat<span class=\"_ _1\"></span>es a trust f<span class=\"_ _3\"></span>or the purpose of sa<span class=\"_ _1\"></span>tisfying certain shar<span class=\"_ _3\"></span>e awar<span class=\"_ _3\"></span>ds to </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs3e3\">employe<span class=\"_ _1\"></span>es. Own shar<span class=\"_ _3\"></span>es held are equity sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s of the C<span class=\"_ _1\"></span>ompany acquir<span class=\"_ _3\"></span>ed and held by this </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs3e4\">trust. Su<span class=\"_ _1\"></span>ch shar<span class=\"_ _1\"></span>es ar<span class=\"_ _3\"></span>e recognis<span class=\"_ _1\"></span>ed at cost an<span class=\"_ _1\"></span>d ar<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>esented in th<span class=\"_ _1\"></span>e statem<span class=\"_ _1\"></span>ent of financial </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs3e5\">position as a deduc<span class=\"_ _1\"></span>tion fr<span class=\"_ _1\"></span>om equity. No gain or lo<span class=\"_ _1\"></span>ss is re<span class=\"_ _1\"></span>cognised on the pur<span class=\"_ _3\"></span>chase, sale, </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs3e6\">issue or canc<span class=\"_ _1\"></span>ellation of the C<span class=\"_ _1\"></span>ompany\u2019s own sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>es.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs3e8\">The Gr<span class=\"_ _3\"></span>oup operat<span class=\"_ _1\"></span>es a Shar<span class=\"_ _3\"></span>e Incentive Plan as per no<span class=\"_ _3\"></span>te 8. The Gr<span class=\"_ _3\"></span>oup operate<span class=\"_ _1\"></span>s a trust which </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs3e9\">holds shar<span class=\"_ _3\"></span>es that hav<span class=\"_ _1\"></span>e not y<span class=\"_ _1\"></span>et ve<span class=\"_ _1\"></span>sted unc<span class=\"_ _1\"></span>onditionally to employ<span class=\"_ _1\"></span>ees of th<span class=\"_ _1\"></span>e Gr<span class=\"_ _3\"></span>oup. </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs3ea\">A<span class=\"_ _3\"></span>t 31 March 2026, the t<span class=\"_ _1\"></span>otal number o<span class=\"_ _3\"></span>f shares held in tr<span class=\"_ _1\"></span>ust was 859,649 (2025: 724,751), </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs3eb\">including 465,397 (2025: 385,895) o<span class=\"_ _1\"></span>f matching sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>es at a cos<span class=\"_ _1\"></span>t of \u00a32,178,000 (2025: </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs3ec\">\u00a31,844,000), an incr<span class=\"_ _3\"></span>ease of \u00a3334,000 (2025: \u00a3649,000) on the prior ye<span class=\"_ _1\"></span>ar<span class=\"_ _0\"></span>.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs3ee\">Accounting policy:<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs3ef\">T<span class=\"_ _0\"></span>reas<span class=\"_ _1\"></span>ury shar<span class=\"_ _1\"></span>es held ar<span class=\"_ _3\"></span>e equity shares o<span class=\"_ _3\"></span>f the Company acquir<span class=\"_ _3\"></span>ed and held by the </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs3f0\">Company<span class=\"_ _1\"></span>. Such shar<span class=\"_ _3\"></span>es are r<span class=\"_ _3\"></span>ecognised at c<span class=\"_ _1\"></span>ost and ar<span class=\"_ _3\"></span>e pres<span class=\"_ _1\"></span>ented in the s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>t </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs3f1\">of financial po<span class=\"_ _1\"></span>sition as a deduction fr<span class=\"_ _3\"></span>om equity. No gain or loss is r<span class=\"_ _3\"></span>ecognised on the </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs3f2\">pur<span class=\"_ _1\"></span>chase, sale, issue or c<span class=\"_ _1\"></span>ancellation o<span class=\"_ _1\"></span>f the Company\u2019s o<span class=\"_ _1\"></span>wn shar<span class=\"_ _3\"></span>es.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs3f3\">The Compan<span class=\"_ _1\"></span>y announced a shar<span class=\"_ _3\"></span>e buyback pr<span class=\"_ _3\"></span>ogramme on 27 Oct<span class=\"_ _1\"></span>ober 2023 to buy b<span class=\"_ _1\"></span>ack </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs3f4\">Or<span class=\"_ _3\"></span>dinary Shares in th<span class=\"_ _1\"></span>e capital of the C<span class=\"_ _1\"></span>ompany. T<span class=\"_ _1\"></span>his buyback pr<span class=\"_ _3\"></span>ogramme comple<span class=\"_ _1\"></span>ted on </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs3f5\">3 April 2025. On 10 April 2025, the C<span class=\"_ _1\"></span>ompany announc<span class=\"_ _1\"></span>ed a further shar<span class=\"_ _3\"></span>e buyback pr<span class=\"_ _1\"></span>ogramm<span class=\"_ _1\"></span>e </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs3f6\">of up t<span class=\"_ _1\"></span>o \u00a350 million over the n<span class=\"_ _1\"></span>ext thr<span class=\"_ _1\"></span>ee year<span class=\"_ _3\"></span>s. The bought ba<span class=\"_ _1\"></span>ck shar<span class=\"_ _1\"></span>es ar<span class=\"_ _1\"></span>e held in tr<span class=\"_ _3\"></span>easury and </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs3f7\">hav<span class=\"_ _1\"></span>e no vo<span class=\"_ _1\"></span>ting rights or en<span class=\"_ _1\"></span>titlement to dividend<span class=\"_ _1\"></span>s.<span class=\"_ _28c\"> </span> </div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs3f9\">Accounting policy:<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs3fa\">The shar<span class=\"_ _3\"></span>e-based payment r<span class=\"_ _3\"></span>eserve is us<span class=\"_ _1\"></span>ed to r<span class=\"_ _3\"></span>ecognise the cumulativ<span class=\"_ _1\"></span>e fair value o<span class=\"_ _3\"></span>f equity-settled shar<span class=\"_ _3\"></span>e-based paymen<span class=\"_ _1\"></span>t transac<span class=\"_ _1\"></span>tions until such time as the r<span class=\"_ _3\"></span>elated equity instr<span class=\"_ _1\"></span>uments ar<span class=\"_ _3\"></span>e </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs3fb\">ex<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>cised, f<span class=\"_ _1\"></span>orf<span class=\"_ _1\"></span>eited or lapse. W<span class=\"_ _1\"></span>hen vest<span class=\"_ _1\"></span>ed shar<span class=\"_ _3\"></span>e options are ex<span class=\"_ _3\"></span>ercised, the c<span class=\"_ _1\"></span>umulative am<span class=\"_ _1\"></span>ount pr<span class=\"_ _3\"></span>eviously r<span class=\"_ _1\"></span>ecognised in the sh<span class=\"_ _1\"></span>are-b<span class=\"_ _1\"></span>ased paymen<span class=\"_ _1\"></span>t r<span class=\"_ _1\"></span>eserve in r<span class=\"_ _3\"></span>espect of tho<span class=\"_ _1\"></span>se options is </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs3fc\">transf<span class=\"_ _3\"></span>erre<span class=\"_ _1\"></span>d to r<span class=\"_ _3\"></span>etained earnings.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs407\">Accounting policy:<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs408\">Final dividend<span class=\"_ _1\"></span>s ar<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>ecor<span class=\"_ _3\"></span>ded in the financial statemen<span class=\"_ _1\"></span>ts in the period in which they ar<span class=\"_ _3\"></span>e </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs409\">appr<span class=\"_ _1\"></span>ove<span class=\"_ _1\"></span>d by the Compan<span class=\"_ _1\"></span>y\u2019s Shar<span class=\"_ _3\"></span>eholders. Interim dividend<span class=\"_ _1\"></span>s ar<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>ecor<span class=\"_ _3\"></span>ded in the period </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs40a\">in which they ar<span class=\"_ _3\"></span>e appro<span class=\"_ _1\"></span>ved and paid.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs493\">Accounting policy:<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs494\">The Gr<span class=\"_ _3\"></span>oup rec<span class=\"_ _1\"></span>ognises bu<span class=\"_ _1\"></span>siness combinations (inclu<span class=\"_ _1\"></span>ding acquisitions) wh<span class=\"_ _1\"></span>en it considers </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs495\">that it has ob<span class=\"_ _3\"></span>tained contr<span class=\"_ _3\"></span>ol over a business, which c<span class=\"_ _1\"></span>ould be an entity or separ<span class=\"_ _1\"></span>ate </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs496\">business within an en<span class=\"_ _1\"></span>tity (f<span class=\"_ _1\"></span>or example acquirin<span class=\"_ _1\"></span>g management c<span class=\"_ _1\"></span>ontra<span class=\"_ _1\"></span>cts and hiring the </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs497\">team t<span class=\"_ _1\"></span>o service thos<span class=\"_ _1\"></span>e contr<span class=\"_ _1\"></span>acts). The c<span class=\"_ _1\"></span>onsideration o<span class=\"_ _3\"></span>f the acquisition is measur<span class=\"_ _3\"></span>ed as the </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs498\">aggr<span class=\"_ _3\"></span>egate o<span class=\"_ _1\"></span>f the fair value<span class=\"_ _1\"></span>s, at the dat<span class=\"_ _1\"></span>e of ex<span class=\"_ _3\"></span>change, of ass<span class=\"_ _1\"></span>ets given, liabilities in<span class=\"_ _1\"></span>curr<span class=\"_ _1\"></span>ed </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs499\">or assumed, and equity ins<span class=\"_ _1\"></span>truments issue<span class=\"_ _1\"></span>d by the Gr<span class=\"_ _3\"></span>oup in exch<span class=\"_ _1\"></span>ange f<span class=\"_ _3\"></span>or control o<span class=\"_ _3\"></span>f </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs49a\">the acquir<span class=\"_ _3\"></span>ee. As per IFRS 3.B55(a) wher<span class=\"_ _3\"></span>e the cost o<span class=\"_ _1\"></span>f acquisition cont<span class=\"_ _1\"></span>ains payments </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs49b\">that ar<span class=\"_ _3\"></span>e automatically f<span class=\"_ _3\"></span>orfeit<span class=\"_ _1\"></span>ed if employmen<span class=\"_ _1\"></span>t terminate<span class=\"_ _1\"></span>s, these ar<span class=\"_ _3\"></span>e accounte<span class=\"_ _1\"></span>d for as </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs49c\">r<span class=\"_ _1\"></span>emuner<span class=\"_ _1\"></span>ation f<span class=\"_ _1\"></span>or post-combina<span class=\"_ _1\"></span>tion services and n<span class=\"_ _1\"></span>ot cos<span class=\"_ _1\"></span>t of the ac<span class=\"_ _1\"></span>quisition.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs49d\">The acquir<span class=\"_ _3\"></span>ee\u2019s identifiable assets, liabilities an<span class=\"_ _1\"></span>d contingen<span class=\"_ _1\"></span>t liabilities that mee<span class=\"_ _1\"></span>t the </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs49e\">conditions f<span class=\"_ _3\"></span>or reco<span class=\"_ _1\"></span>gnition under IFRS 3 ar<span class=\"_ _3\"></span>e reco<span class=\"_ _1\"></span>gnised at their fair v<span class=\"_ _1\"></span>alue at the </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs49f\">acquisition dat<span class=\"_ _3\"></span>e. </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs4a0\">Acquisition-r<span class=\"_ _3\"></span>elated cos<span class=\"_ _1\"></span>ts ar<span class=\"_ _1\"></span>e expensed as incurr<span class=\"_ _3\"></span>ed and included in the sta<span class=\"_ _1\"></span>tement o<span class=\"_ _3\"></span>f </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs4a1\">compr<span class=\"_ _3\"></span>ehensive income.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff4 fs5 fc6 sc0 ls1 ws0 gs4a2\">Goodwill<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs4a3\">Goodwill arises thr<span class=\"_ _3\"></span>ough business c<span class=\"_ _1\"></span>ombinations and r<span class=\"_ _3\"></span>epresen<span class=\"_ _1\"></span>ts the ex<span class=\"_ _1\"></span>cess o<span class=\"_ _1\"></span>f the cost o<span class=\"_ _3\"></span>f </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs4a4\">acquisition ov<span class=\"_ _3\"></span>er the Group\u2019s in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est in the fair value o<span class=\"_ _1\"></span>f the identifiable asse<span class=\"_ _1\"></span>ts, liabilities </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs4a5\">and conting<span class=\"_ _1\"></span>ent liabilities o<span class=\"_ _1\"></span>f a business at th<span class=\"_ _1\"></span>e date o<span class=\"_ _3\"></span>f acquisition. Goodwill is r<span class=\"_ _1\"></span>ecognised </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs4a6\">as an asset and me<span class=\"_ _1\"></span>asur<span class=\"_ _3\"></span>ed at cost less acc<span class=\"_ _1\"></span>umulated impairm<span class=\"_ _1\"></span>ent losses (s<span class=\"_ _1\"></span>ee not<span class=\"_ _1\"></span>e 14 f<span class=\"_ _1\"></span>or </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs4a7\">further explana<span class=\"_ _1\"></span>tion). Wher<span class=\"_ _3\"></span>e the fair value o<span class=\"_ _1\"></span>f the identifiable asset<span class=\"_ _1\"></span>s and liabilities ex<span class=\"_ _1\"></span>ceeds </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs4a8\">the cost o<span class=\"_ _3\"></span>f acquisition, a gain on business c<span class=\"_ _1\"></span>ombination arises and is cr<span class=\"_ _3\"></span>edited to the </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs4a9\">stat<span class=\"_ _1\"></span>ement of c<span class=\"_ _1\"></span>ompr<span class=\"_ _1\"></span>ehensive incom<span class=\"_ _1\"></span>e in the year o<span class=\"_ _3\"></span>f the acquisition.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs4c2\">Accounting policy:<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs4c3\">Advanc<span class=\"_ _1\"></span>es to sta<span class=\"_ _1\"></span>ff (including P<span class=\"_ _1\"></span>artners o<span class=\"_ _1\"></span>f F<span class=\"_ _1\"></span>ore<span class=\"_ _1\"></span>sight Gr<span class=\"_ _3\"></span>oup LLP) ar<span class=\"_ _3\"></span>e accounted f<span class=\"_ _3\"></span>or as </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs4c4\">employe<span class=\"_ _1\"></span>e benefits under IA<span class=\"_ _1\"></span>S 19. In line with IAS 19, the ad<span class=\"_ _1\"></span>vance is initially r<span class=\"_ _3\"></span>ecognised </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs4c5\">as a financial asset and th<span class=\"_ _1\"></span>en as an expense when servic<span class=\"_ _1\"></span>es ar<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>ovided, also takin<span class=\"_ _1\"></span>g into </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs4c6\">accoun<span class=\"_ _1\"></span>t the contr<span class=\"_ _1\"></span>actual t<span class=\"_ _3\"></span>erms of the advanc<span class=\"_ _1\"></span>es.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs4c7\">S<span class=\"_ _1\"></span>taff advan<span class=\"_ _1\"></span>ces ar<span class=\"_ _3\"></span>e made to various member<span class=\"_ _1\"></span>s of F<span class=\"_ _3\"></span>oresigh<span class=\"_ _3\"></span>t Group LLP or emplo<span class=\"_ _1\"></span>yees </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs4c8\">to be expens<span class=\"_ _1\"></span>ed over fiv<span class=\"_ _1\"></span>e year<span class=\"_ _3\"></span>s in line with the contrac<span class=\"_ _1\"></span>tual terms o<span class=\"_ _3\"></span>f the advances </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs4c9\">but ar<span class=\"_ _3\"></span>e repay<span class=\"_ _1\"></span>able if the r<span class=\"_ _1\"></span>elevant in<span class=\"_ _1\"></span>dividuals lea<span class=\"_ _1\"></span>ve the Gr<span class=\"_ _3\"></span>oup. During the y<span class=\"_ _1\"></span>ear ended </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs4ca\">31 Mar<span class=\"_ _1\"></span>ch 2026, a further \u00a3650,000 (2025: \u00a3nil) o<span class=\"_ _1\"></span>f advanc<span class=\"_ _1\"></span>es wer<span class=\"_ _3\"></span>e made by For<span class=\"_ _3\"></span>esight </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs4cb\">Gr<span class=\"_ _3\"></span>oup LLP and \u00a3550,000 (2025: \u00a3680,000) of the adv<span class=\"_ _1\"></span>ances wer<span class=\"_ _3\"></span>e expensed.<span class=\"_ _28c\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-487": {
   "value": "3. Material accounting policies<span class=\"_ _28c\"> </span>This section se<span class=\"_ _1\"></span>ts out the ma<span class=\"_ _1\"></span>terial acco<span class=\"_ _1\"></span>unting policies o<span class=\"_ _1\"></span>f the Gr<span class=\"_ _3\"></span>oup that r<span class=\"_ _1\"></span>elate t<span class=\"_ _1\"></span>o the financial stat<span class=\"_ _1\"></span>ements. Wher<span class=\"_ _3\"></span>e a material acc<span class=\"_ _1\"></span>ounting policy is specific t<span class=\"_ _1\"></span>o one no<span class=\"_ _1\"></span>te, the policy is des<span class=\"_ _1\"></span>cribed in the not<span class=\"_ _3\"></span>e to which it rela<span class=\"_ _1\"></span>tes. The ma<span class=\"_ _1\"></span>terial acco<span class=\"_ _1\"></span>unting policies ha<span class=\"_ _1\"></span>ve been applied consis<span class=\"_ _1\"></span>tently to all periods pr<span class=\"_ _3\"></span>esented within the finan<span class=\"_ _1\"></span>cial statem<span class=\"_ _1\"></span>ents.<span class=\"_ _28c\"> </span>This section als<span class=\"_ _1\"></span>o details new a<span class=\"_ _1\"></span>ccountin<span class=\"_ _1\"></span>g standar<span class=\"_ _3\"></span>ds that hav<span class=\"_ _1\"></span>e been endors<span class=\"_ _1\"></span>ed in the period and hav<span class=\"_ _1\"></span>e either become e<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>ective f<span class=\"_ _3\"></span>or the financial period beginning on 1 April 2025 or will becom<span class=\"_ _1\"></span>e eff<span class=\"_ _3\"></span>ective in lat<span class=\"_ _1\"></span>er periods.<span class=\"_ _28c\"> </span>New standar<span class=\"_ _1\"></span>ds, interpr<span class=\"_ _1\"></span>etations and amendments adopted fr<span class=\"_ _3\"></span>om 1 April 2025<span class=\"_ _28c\"> </span>The f<span class=\"_ _3\"></span>ollowing amendments w<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>e eff<span class=\"_ _3\"></span>ective f<span class=\"_ _1\"></span>or the period beginning 1 April 2025:<span class=\"_ _28c\"> </span>IAS 21 The E<span class=\"_ _3\"></span>ff<span class=\"_ _1\"></span>ects of C<span class=\"_ _1\"></span>hange<span class=\"_ _1\"></span>s in For<span class=\"_ _3\"></span>eign Exch<span class=\"_ _1\"></span>ange Ra<span class=\"_ _1\"></span>tes \u2013 Lack o<span class=\"_ _3\"></span>f Exchange<span class=\"_ _1\"></span>ability (Amendmen<span class=\"_ _1\"></span>ts)<span class=\"_ _28c\"> </span>This amendment h<span class=\"_ _1\"></span>as had no e<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>ct on the measur<span class=\"_ _3\"></span>ement or pr<span class=\"_ _3\"></span>esentation of an<span class=\"_ _1\"></span>y items in the consolida<span class=\"_ _1\"></span>ted financial sta<span class=\"_ _1\"></span>tements o<span class=\"_ _3\"></span>f the Group.<span class=\"_ _28c\"> </span>New standar<span class=\"_ _1\"></span>ds not yet e<span class=\"_ _1\"></span>ffectiv<span class=\"_ _1\"></span>e<span class=\"_ _28c\"> </span>Ther<span class=\"_ _3\"></span>e are a number o<span class=\"_ _3\"></span>f standard<span class=\"_ _1\"></span>s, amendments t<span class=\"_ _1\"></span>o standar<span class=\"_ _3\"></span>ds, and interpr<span class=\"_ _3\"></span>etations which hav<span class=\"_ _3\"></span>e been issued b<span class=\"_ _1\"></span>y the IASB that ar<span class=\"_ _3\"></span>e eff<span class=\"_ _3\"></span>ective in futur<span class=\"_ _3\"></span>e accountin<span class=\"_ _1\"></span>g periods that the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup has decided no<span class=\"_ _1\"></span>t to adopt ear<span class=\"_ _1\"></span>ly. The f<span class=\"_ _3\"></span>ollowing amendments ar<span class=\"_ _3\"></span>e eff<span class=\"_ _3\"></span>ective f<span class=\"_ _1\"></span>or the annual r<span class=\"_ _3\"></span>eporting period beginning on or af<span class=\"_ _1\"></span>ter 1 January 2026:<span class=\"_ _28c\"> </span>Amendmen<span class=\"_ _1\"></span>ts to IFRS 9 F<span class=\"_ _3\"></span>inancial Instruments and IFR<span class=\"_ _3\"></span>S 7 Financial Instrumen<span class=\"_ _1\"></span>ts:  Disclos<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>es \u2013 Classifica<span class=\"_ _1\"></span>tion and Measur<span class=\"_ _3\"></span>ement of F<span class=\"_ _3\"></span>inancial Instruments<span class=\"_ _28c\"> </span>Amendmen<span class=\"_ _1\"></span>ts to IFRS 9 F<span class=\"_ _3\"></span>inancial Instruments and IFR<span class=\"_ _3\"></span>S 7 Financial Instrumen<span class=\"_ _1\"></span>ts:  Disclos<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>es \u2013 Contr<span class=\"_ _3\"></span>acts Re<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>encing Nat<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e-dependent Elec<span class=\"_ _1\"></span>tricity<span class=\"_ _28c\"> </span>The f<span class=\"_ _3\"></span>ollowing amendments ar<span class=\"_ _3\"></span>e eff<span class=\"_ _3\"></span>ective f<span class=\"_ _1\"></span>or the annual r<span class=\"_ _3\"></span>eporting period beginning on or af<span class=\"_ _1\"></span>ter 1 January 2027:<span class=\"_ _28c\"> </span>IFRS 18 Pr<span class=\"_ _3\"></span>esentation an<span class=\"_ _1\"></span>d Disclosur<span class=\"_ _3\"></span>e in Financial S<span class=\"_ _3\"></span>tatemen<span class=\"_ _1\"></span>ts<span class=\"_ _28c\"> </span>IFRS 19 Sub<span class=\"_ _1\"></span>sidiaries without P<span class=\"_ _1\"></span>ublic Acco<span class=\"_ _1\"></span>untability: Disclos<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>es<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup is curr<span class=\"_ _1\"></span>ently assessing the e<span class=\"_ _3\"></span>ffect o<span class=\"_ _3\"></span>f these new accoun<span class=\"_ _1\"></span>ting standar<span class=\"_ _3\"></span>ds and amendment<span class=\"_ _1\"></span>s.<span class=\"_ _28c\"> </span>IFRS 18 Pr<span class=\"_ _3\"></span>esentation and Dis<span class=\"_ _1\"></span>closur<span class=\"_ _3\"></span>e in Financial S<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>ts will supers<span class=\"_ _1\"></span>ede IAS 1 Pr<span class=\"_ _3\"></span>esentation of F<span class=\"_ _3\"></span>inancial Stat<span class=\"_ _1\"></span>ements. E<span class=\"_ _1\"></span>ven thou<span class=\"_ _1\"></span>gh IFRS 18 will no<span class=\"_ _1\"></span>t have an<span class=\"_ _1\"></span>y eff<span class=\"_ _3\"></span>ect on the r<span class=\"_ _1\"></span>ecognition and measur<span class=\"_ _3\"></span>ement of it<span class=\"_ _1\"></span>ems in the consolida<span class=\"_ _1\"></span>ted financial sta<span class=\"_ _1\"></span>tements, it is e<span class=\"_ _1\"></span>xpected t<span class=\"_ _1\"></span>o hav<span class=\"_ _1\"></span>e a significant e<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>ect on the pr<span class=\"_ _3\"></span>esentation and disclos<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e of certain it<span class=\"_ _1\"></span>ems. These chan<span class=\"_ _1\"></span>ges include cate<span class=\"_ _1\"></span>gorisation and sub-t<span class=\"_ _3\"></span>otals in the stat<span class=\"_ _1\"></span>ement o<span class=\"_ _1\"></span>f compr<span class=\"_ _1\"></span>ehensive inc<span class=\"_ _1\"></span>ome, aggr<span class=\"_ _3\"></span>egation/<span class=\"_ _28c\"> </span>disaggr<span class=\"_ _3\"></span>egation and labelling o<span class=\"_ _1\"></span>f inf<span class=\"_ _3\"></span>ormation, and disclosur<span class=\"_ _3\"></span>e of management<span class=\"_ _1\"></span>-defined perf<span class=\"_ _1\"></span>ormance meas<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>es.<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-521": {
   "value": "New standar<span class=\"_ _1\"></span>ds, interpr<span class=\"_ _1\"></span>etations and amendments adopted fr<span class=\"_ _3\"></span>om 1 April 2025<span class=\"_ _28c\"> </span>The f<span class=\"_ _3\"></span>ollowing amendments w<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>e eff<span class=\"_ _3\"></span>ective f<span class=\"_ _1\"></span>or the period beginning 1 April 2025:<span class=\"_ _28c\"> </span>IAS 21 The E<span class=\"_ _3\"></span>ff<span class=\"_ _1\"></span>ects of C<span class=\"_ _1\"></span>hange<span class=\"_ _1\"></span>s in For<span class=\"_ _3\"></span>eign Exch<span class=\"_ _1\"></span>ange Ra<span class=\"_ _1\"></span>tes \u2013 Lack o<span class=\"_ _3\"></span>f Exchange<span class=\"_ _1\"></span>ability (Amendmen<span class=\"_ _1\"></span>ts)<span class=\"_ _28c\"> </span>This amendment h<span class=\"_ _1\"></span>as had no e<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>ct on the measur<span class=\"_ _3\"></span>ement or pr<span class=\"_ _3\"></span>esentation of an<span class=\"_ _1\"></span>y items in the consolida<span class=\"_ _1\"></span>ted financial sta<span class=\"_ _1\"></span>tements o<span class=\"_ _3\"></span>f the Group.<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-522": {
   "value": "New standar<span class=\"_ _1\"></span>ds not yet e<span class=\"_ _1\"></span>ffectiv<span class=\"_ _1\"></span>e<span class=\"_ _28c\"> </span>Ther<span class=\"_ _3\"></span>e are a number o<span class=\"_ _3\"></span>f standard<span class=\"_ _1\"></span>s, amendments t<span class=\"_ _1\"></span>o standar<span class=\"_ _3\"></span>ds, and interpr<span class=\"_ _3\"></span>etations which hav<span class=\"_ _3\"></span>e been issued b<span class=\"_ _1\"></span>y the IASB that ar<span class=\"_ _3\"></span>e eff<span class=\"_ _3\"></span>ective in futur<span class=\"_ _3\"></span>e accountin<span class=\"_ _1\"></span>g periods that the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup has decided no<span class=\"_ _1\"></span>t to adopt ear<span class=\"_ _1\"></span>ly. The f<span class=\"_ _3\"></span>ollowing amendments ar<span class=\"_ _3\"></span>e eff<span class=\"_ _3\"></span>ective f<span class=\"_ _1\"></span>or the annual r<span class=\"_ _3\"></span>eporting period beginning on or af<span class=\"_ _1\"></span>ter 1 January 2026:<span class=\"_ _28c\"> </span>Amendmen<span class=\"_ _1\"></span>ts to IFRS 9 F<span class=\"_ _3\"></span>inancial Instruments and IFR<span class=\"_ _3\"></span>S 7 Financial Instrumen<span class=\"_ _1\"></span>ts:  Disclos<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>es \u2013 Classifica<span class=\"_ _1\"></span>tion and Measur<span class=\"_ _3\"></span>ement of F<span class=\"_ _3\"></span>inancial Instruments<span class=\"_ _28c\"> </span>Amendmen<span class=\"_ _1\"></span>ts to IFRS 9 F<span class=\"_ _3\"></span>inancial Instruments and IFR<span class=\"_ _3\"></span>S 7 Financial Instrumen<span class=\"_ _1\"></span>ts:  Disclos<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>es \u2013 Contr<span class=\"_ _3\"></span>acts Re<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>encing Nat<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e-dependent Elec<span class=\"_ _1\"></span>tricity<span class=\"_ _28c\"> </span>The f<span class=\"_ _3\"></span>ollowing amendments ar<span class=\"_ _3\"></span>e eff<span class=\"_ _3\"></span>ective f<span class=\"_ _1\"></span>or the annual r<span class=\"_ _3\"></span>eporting period beginning on or af<span class=\"_ _1\"></span>ter 1 January 2027:<span class=\"_ _28c\"> </span>IFRS 18 Pr<span class=\"_ _3\"></span>esentation an<span class=\"_ _1\"></span>d Disclosur<span class=\"_ _3\"></span>e in Financial S<span class=\"_ _3\"></span>tatemen<span class=\"_ _1\"></span>ts<span class=\"_ _28c\"> </span>IFRS 19 Sub<span class=\"_ _1\"></span>sidiaries without P<span class=\"_ _1\"></span>ublic Acco<span class=\"_ _1\"></span>untability: Disclos<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>es<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup is curr<span class=\"_ _1\"></span>ently assessing the e<span class=\"_ _3\"></span>ffect o<span class=\"_ _3\"></span>f these new accoun<span class=\"_ _1\"></span>ting standar<span class=\"_ _3\"></span>ds and amendment<span class=\"_ _1\"></span>s.<span class=\"_ _28c\"> </span>IFRS 18 Pr<span class=\"_ _3\"></span>esentation and Dis<span class=\"_ _1\"></span>closur<span class=\"_ _3\"></span>e in Financial S<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>ts will supers<span class=\"_ _1\"></span>ede IAS 1 Pr<span class=\"_ _3\"></span>esentation of F<span class=\"_ _3\"></span>inancial Stat<span class=\"_ _1\"></span>ements. E<span class=\"_ _1\"></span>ven thou<span class=\"_ _1\"></span>gh IFRS 18 will no<span class=\"_ _1\"></span>t have an<span class=\"_ _1\"></span>y eff<span class=\"_ _3\"></span>ect on the r<span class=\"_ _1\"></span>ecognition and measur<span class=\"_ _3\"></span>ement of it<span class=\"_ _1\"></span>ems in the consolida<span class=\"_ _1\"></span>ted financial sta<span class=\"_ _1\"></span>tements, it is e<span class=\"_ _1\"></span>xpected t<span class=\"_ _1\"></span>o hav<span class=\"_ _1\"></span>e a significant e<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>ect on the pr<span class=\"_ _3\"></span>esentation and disclos<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e of certain it<span class=\"_ _1\"></span>ems. These chan<span class=\"_ _1\"></span>ges include cate<span class=\"_ _1\"></span>gorisation and sub-t<span class=\"_ _3\"></span>otals in the stat<span class=\"_ _1\"></span>ement o<span class=\"_ _1\"></span>f compr<span class=\"_ _1\"></span>ehensive inc<span class=\"_ _1\"></span>ome, aggr<span class=\"_ _3\"></span>egation/<span class=\"_ _28c\"> </span>disaggr<span class=\"_ _3\"></span>egation and labelling o<span class=\"_ _1\"></span>f inf<span class=\"_ _3\"></span>ormation, and disclosur<span class=\"_ _3\"></span>e of management<span class=\"_ _1\"></span>-defined perf<span class=\"_ _1\"></span>ormance meas<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>es.<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-488": {
   "value": "3a. F<span class=\"_ _1\"></span>oreign e<span class=\"_ _1\"></span>x<span class=\"_ _1\"></span>change<span class=\"_ _28c\"> </span>F<span class=\"_ _1\"></span>or Gr<span class=\"_ _1\"></span>oup entities who<span class=\"_ _1\"></span>se functional and pr<span class=\"_ _3\"></span>esentational c<span class=\"_ _1\"></span>urren<span class=\"_ _1\"></span>cy is ster<span class=\"_ _3\"></span>ling, monetary assets and liabilities in f<span class=\"_ _3\"></span>oreign curr<span class=\"_ _3\"></span>encies ar<span class=\"_ _1\"></span>e translat<span class=\"_ _1\"></span>ed into s<span class=\"_ _1\"></span>terlin<span class=\"_ _1\"></span>g at the ex<span class=\"_ _3\"></span>change rat<span class=\"_ _1\"></span>e ruling at the stat<span class=\"_ _1\"></span>ement o<span class=\"_ _1\"></span>f financial position dat<span class=\"_ _1\"></span>e. T<span class=\"_ _0\"></span>ransactions in f<span class=\"_ _3\"></span>oreign curr<span class=\"_ _3\"></span>encies ar<span class=\"_ _1\"></span>e translat<span class=\"_ _1\"></span>ed into ster<span class=\"_ _1\"></span>ling at the e<span class=\"_ _1\"></span>xchan<span class=\"_ _1\"></span>ge ra<span class=\"_ _1\"></span>te ruling a<span class=\"_ _1\"></span>t the date o<span class=\"_ _3\"></span>f transaction. Ex<span class=\"_ _1\"></span>change diff<span class=\"_ _3\"></span>erenc<span class=\"_ _1\"></span>es ar<span class=\"_ _1\"></span>e taken into ac<span class=\"_ _1\"></span>count in arriving a<span class=\"_ _1\"></span>t the opera<span class=\"_ _1\"></span>ting pr<span class=\"_ _1\"></span>ofit or loss.<span class=\"_ _28c\"> </span>The asset<span class=\"_ _1\"></span>s and liabilities of G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>up entities that h<span class=\"_ _1\"></span>ave a fun<span class=\"_ _1\"></span>ctional curr<span class=\"_ _3\"></span>ency differ<span class=\"_ _3\"></span>ent fr<span class=\"_ _1\"></span>om the pr<span class=\"_ _1\"></span>esenta<span class=\"_ _1\"></span>tional curr<span class=\"_ _1\"></span>ency ar<span class=\"_ _3\"></span>e translated a<span class=\"_ _1\"></span>t the closing r<span class=\"_ _1\"></span>ate at th<span class=\"_ _1\"></span>e statem<span class=\"_ _1\"></span>ent of financial po<span class=\"_ _1\"></span>sition date, with tr<span class=\"_ _3\"></span>ansactions translat<span class=\"_ _1\"></span>ed at av<span class=\"_ _1\"></span>erag<span class=\"_ _1\"></span>e monthly ex<span class=\"_ _3\"></span>change rat<span class=\"_ _1\"></span>es. Res<span class=\"_ _1\"></span>ulting ex<span class=\"_ _3\"></span>change diff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ences ar<span class=\"_ _3\"></span>e rec<span class=\"_ _1\"></span>ognised as a separ<span class=\"_ _1\"></span>ate compon<span class=\"_ _1\"></span>ent of o<span class=\"_ _3\"></span>ther compr<span class=\"_ _3\"></span>ehensive income and ar<span class=\"_ _3\"></span>e also r<span class=\"_ _1\"></span>ecognised in the f<span class=\"_ _3\"></span>oreign e<span class=\"_ _1\"></span>xchan<span class=\"_ _1\"></span>ge r<span class=\"_ _3\"></span>eserve within equity. Any diff<span class=\"_ _3\"></span>erenc<span class=\"_ _1\"></span>es ar<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>ecycled t<span class=\"_ _1\"></span>o the income s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>t on disposal or liquidation o<span class=\"_ _1\"></span>f the r<span class=\"_ _3\"></span>elevant branch or s<span class=\"_ _1\"></span>ubsidiary.<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-484": {
   "value": "3b. Use of judgements and estimat<span class=\"_ _1\"></span>es<span class=\"_ _28c\"> </span>The pr<span class=\"_ _3\"></span>eparation of the finan<span class=\"_ _1\"></span>cial statem<span class=\"_ _1\"></span>ents r<span class=\"_ _3\"></span>equires the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup to mak<span class=\"_ _1\"></span>e estimat<span class=\"_ _1\"></span>es and assumptions that a<span class=\"_ _1\"></span>ffe<span class=\"_ _1\"></span>ct the r<span class=\"_ _1\"></span>eported amoun<span class=\"_ _1\"></span>ts of asse<span class=\"_ _1\"></span>ts and liabilities at the s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>t of financial position dat<span class=\"_ _3\"></span>e, amounts report<span class=\"_ _3\"></span>ed for r<span class=\"_ _3\"></span>evenues and e<span class=\"_ _1\"></span>xpenses during the y<span class=\"_ _3\"></span>ear<span class=\"_ _1\"></span>, and the disclosur<span class=\"_ _3\"></span>e of contin<span class=\"_ _1\"></span>gencies at th<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>eporting date. Ho<span class=\"_ _3\"></span>wever<span class=\"_ _3\"></span>, uncertainty about th<span class=\"_ _1\"></span>ese assumptions and estima<span class=\"_ _1\"></span>tes could r<span class=\"_ _3\"></span>esult in ou<span class=\"_ _1\"></span>tcomes th<span class=\"_ _1\"></span>at r<span class=\"_ _3\"></span>equire a mat<span class=\"_ _1\"></span>erial adjustmen<span class=\"_ _1\"></span>t to the carrying amoun<span class=\"_ _1\"></span>t of the asse<span class=\"_ _1\"></span>ts or liabilities aff<span class=\"_ _3\"></span>ected in the fut<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e.<span class=\"_ _28c\"> </span>Wher<span class=\"_ _3\"></span>e the estimate or judg<span class=\"_ _1\"></span>ement is specific to on<span class=\"_ _1\"></span>e not<span class=\"_ _1\"></span>e, it is described in the no<span class=\"_ _3\"></span>te to which it r<span class=\"_ _1\"></span>elates.<span class=\"_ _28c\"> </span>Ke<span class=\"_ _1\"></span>y judgemen<span class=\"_ _1\"></span>ts<span class=\"_ _28c\"> </span>These ar<span class=\"_ _3\"></span>e as follo<span class=\"_ _1\"></span>ws: <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">P<span class=\"_ _1\"></span>erf<span class=\"_ _1\"></span>ormance f<span class=\"_ _1\"></span>ees \u2013 see no<span class=\"_ _3\"></span>te 4</span></span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>Discon<span class=\"_ _1\"></span>tinued opera<span class=\"_ _1\"></span>tions \u2013 see no<span class=\"_ _1\"></span>te 11</span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Impairment and r<span class=\"_ _3\"></span>eversal o<span class=\"_ _3\"></span>f impairment of intangible ass<span class=\"_ _1\"></span>ets \u2013 see no<span class=\"_ _3\"></span>te 14</span></span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>Identification o<span class=\"_ _3\"></span>f the relevan<span class=\"_ _1\"></span>t cash-gener<span class=\"_ _1\"></span>ating unit f<span class=\"_ _3\"></span>or impairment testin<span class=\"_ _1\"></span>g \u2013 see not<span class=\"_ _1\"></span>e 14</span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Contr<span class=\"_ _1\"></span>act co<span class=\"_ _1\"></span>sts \u2013 see no<span class=\"_ _1\"></span>te 16<span class=\"_ _28c\"> </span></span></span>Ke<span class=\"_ _1\"></span>y sour<span class=\"_ _3\"></span>ces of es<span class=\"_ _1\"></span>timation uncertain<span class=\"_ _1\"></span>ty<span class=\"_ _28c\"> </span>The estima<span class=\"_ _1\"></span>tes and assumptions which h<span class=\"_ _1\"></span>ave a significan<span class=\"_ _1\"></span>t risk of cau<span class=\"_ _1\"></span>sing material a<span class=\"_ _1\"></span>djustment t<span class=\"_ _1\"></span>o the carrying amoun<span class=\"_ _1\"></span>t of asse<span class=\"_ _1\"></span>ts and liabilities within the next finan<span class=\"_ _1\"></span>cial year ar<span class=\"_ _3\"></span>e as follo<span class=\"_ _1\"></span>ws: <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">P<span class=\"_ _1\"></span>erf<span class=\"_ _1\"></span>ormance f<span class=\"_ _1\"></span>ees \u2013 see no<span class=\"_ _3\"></span>te 4</span></span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Rec<span class=\"_ _1\"></span>over<span class=\"_ _3\"></span>able amount of intangible ass<span class=\"_ _1\"></span>ets \u2013 see no<span class=\"_ _3\"></span>te 14<span class=\"_ _28c\"> </span></span></span>The NA<span class=\"_ _0\"></span>V<span class=\"_ _3\"></span>s which are used t<span class=\"_ _3\"></span>o calculate managemen<span class=\"_ _1\"></span>t f<span class=\"_ _1\"></span>ees ar<span class=\"_ _3\"></span>e subject to the Gr<span class=\"_ _3\"></span>oup\u2019s fund valuations polic<span class=\"_ _1\"></span>y which sets out a<span class=\"_ _1\"></span>cceptable me<span class=\"_ _1\"></span>thodologies that ma<span class=\"_ _1\"></span>y be applied in valuing a fund\u2019s inv<span class=\"_ _1\"></span>estment<span class=\"_ _1\"></span>s. Each quarter<span class=\"_ _3\"></span>, each Inv<span class=\"_ _3\"></span>estment Manager or V<span class=\"_ _0\"></span>aluations team values their inv<span class=\"_ _1\"></span>estments in ac<span class=\"_ _1\"></span>cor<span class=\"_ _3\"></span>dance with the guidelines o<span class=\"_ _1\"></span>f this policy<span class=\"_ _3\"></span>, typically the International Privat<span class=\"_ _1\"></span>e Equity and V<span class=\"_ _3\"></span>entur<span class=\"_ _3\"></span>e Capital (\u201cIPEV\u201d) V<span class=\"_ _3\"></span>aluation Guidelin<span class=\"_ _1\"></span>es (December 2022) dev<span class=\"_ _1\"></span>eloped by the British V<span class=\"_ _0\"></span>entur<span class=\"_ _1\"></span>e Capital Associa<span class=\"_ _1\"></span>tion and other or<span class=\"_ _3\"></span>ganisations. These v<span class=\"_ _1\"></span>aluations ar<span class=\"_ _3\"></span>e then appr<span class=\"_ _1\"></span>ove<span class=\"_ _1\"></span>d by the Gr<span class=\"_ _3\"></span>oup\u2019s valuation commit<span class=\"_ _3\"></span>tee and wher<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>elevant ar<span class=\"_ _3\"></span>e also appr<span class=\"_ _1\"></span>ove<span class=\"_ _1\"></span>d by the independent boar<span class=\"_ _3\"></span>ds of ea<span class=\"_ _1\"></span>ch fund.<span class=\"_ _28c\"> </span>Ke<span class=\"_ _3\"></span>y judgement:<span class=\"_ _28c\"> </span>P<span class=\"_ _1\"></span>erf<span class=\"_ _1\"></span>ormance f<span class=\"_ _3\"></span>ees<span class=\"_ _28c\"> </span>As set ou<span class=\"_ _1\"></span>t in the acco<span class=\"_ _1\"></span>unting policy abo<span class=\"_ _1\"></span>ve, perf<span class=\"_ _3\"></span>ormance fee<span class=\"_ _1\"></span>s r<span class=\"_ _1\"></span>epre<span class=\"_ _1\"></span>sent variable considera<span class=\"_ _1\"></span>tion and r<span class=\"_ _3\"></span>equire judgem<span class=\"_ _1\"></span>ent in determinin<span class=\"_ _1\"></span>g when it is appr<span class=\"_ _1\"></span>opriate t<span class=\"_ _1\"></span>o r<span class=\"_ _1\"></span>ecognise r<span class=\"_ _1\"></span>evenu<span class=\"_ _1\"></span>e. This is particularly r<span class=\"_ _3\"></span>elevant f<span class=\"_ _3\"></span>or carried inter<span class=\"_ _3\"></span>est arrang<span class=\"_ _1\"></span>ements and mul<span class=\"_ _1\"></span>ti-period perf<span class=\"_ _1\"></span>ormance f<span class=\"_ _3\"></span>ee structur<span class=\"_ _3\"></span>es.<span class=\"_ _28c\"> </span>In making this assessmen<span class=\"_ _1\"></span>t, management c<span class=\"_ _1\"></span>onsiders the specific t<span class=\"_ _1\"></span>erms of ea<span class=\"_ _1\"></span>ch arrangem<span class=\"_ _1\"></span>ent, including hur<span class=\"_ _3\"></span>dle ra<span class=\"_ _1\"></span>tes, wa<span class=\"_ _1\"></span>terfall alloca<span class=\"_ _1\"></span>tions and any clawb<span class=\"_ _1\"></span>ack pr<span class=\"_ _1\"></span>ovisions, to<span class=\"_ _1\"></span>gether with the level o<span class=\"_ _3\"></span>f fund performanc<span class=\"_ _1\"></span>e achieve<span class=\"_ _1\"></span>d and the exten<span class=\"_ _1\"></span>t to which out<span class=\"_ _1\"></span>comes r<span class=\"_ _3\"></span>emain subject to fut<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e perf<span class=\"_ _1\"></span>ormance of th<span class=\"_ _1\"></span>e underlying in<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>ents. This inv<span class=\"_ _1\"></span>olves de<span class=\"_ _1\"></span>termining when the uncertainty ass<span class=\"_ _1\"></span>ociated with the v<span class=\"_ _1\"></span>ariable consideration h<span class=\"_ _1\"></span>as been sufficiently r<span class=\"_ _3\"></span>esolved su<span class=\"_ _1\"></span>ch that the variable c<span class=\"_ _1\"></span>onsideration c<span class=\"_ _1\"></span>onstrain<span class=\"_ _1\"></span>t is lift<span class=\"_ _1\"></span>ed.<span class=\"_ _28c\"> </span>During the y<span class=\"_ _1\"></span>ear<span class=\"_ _3\"></span>, the Gr<span class=\"_ _1\"></span>oup r<span class=\"_ _1\"></span>efined its appr<span class=\"_ _3\"></span>oach to r<span class=\"_ _3\"></span>ecognising perf<span class=\"_ _3\"></span>ormance fee r<span class=\"_ _3\"></span>evenue, f<span class=\"_ _1\"></span>ollowing the a<span class=\"_ _1\"></span>vailability of additional in<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ormation and evidenc<span class=\"_ _1\"></span>e, and r<span class=\"_ _1\"></span>eassessed th<span class=\"_ _1\"></span>e appr<span class=\"_ _1\"></span>opriate poin<span class=\"_ _1\"></span>t at which to r<span class=\"_ _3\"></span>ecognise variable consider<span class=\"_ _1\"></span>ation under IFRS 15. In partic<span class=\"_ _1\"></span>ular<span class=\"_ _3\"></span>, the Gr<span class=\"_ _3\"></span>oup considere<span class=\"_ _1\"></span>d whether the thr<span class=\"_ _3\"></span>eshold f<span class=\"_ _1\"></span>or r<span class=\"_ _1\"></span>ecognising perf<span class=\"_ _3\"></span>ormance f<span class=\"_ _1\"></span>ees could be met be<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ore un<span class=\"_ _1\"></span>certainty is fully r<span class=\"_ _3\"></span>esolved, r<span class=\"_ _1\"></span>ather than only at a sin<span class=\"_ _1\"></span>gle point in time. In applying this judgemen<span class=\"_ _1\"></span>t, the Gr<span class=\"_ _3\"></span>oup considers the diff<span class=\"_ _3\"></span>ering charact<span class=\"_ _1\"></span>eristics of perf<span class=\"_ _3\"></span>ormance f<span class=\"_ _1\"></span>ee arrang<span class=\"_ _1\"></span>ements. F<span class=\"_ _3\"></span>or annual benchmark struct<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>es, judgement f<span class=\"_ _3\"></span>ocuses on whe<span class=\"_ _1\"></span>ther perf<span class=\"_ _1\"></span>ormance pr<span class=\"_ _3\"></span>ovides sufficient he<span class=\"_ _1\"></span>adr<span class=\"_ _1\"></span>oom ov<span class=\"_ _1\"></span>er the benchmark, assessed b<span class=\"_ _1\"></span>y r<span class=\"_ _1\"></span>ef<span class=\"_ _3\"></span>erence t<span class=\"_ _1\"></span>o fund r<span class=\"_ _3\"></span>eturns over th<span class=\"_ _1\"></span>e applicable measur<span class=\"_ _3\"></span>ement period. F<span class=\"_ _1\"></span>or closed-ended fun<span class=\"_ _1\"></span>ds, judgement r<span class=\"_ _3\"></span>eflects pr<span class=\"_ _3\"></span>ogr<span class=\"_ _1\"></span>ession thr<span class=\"_ _1\"></span>ough mul<span class=\"_ _1\"></span>ti-period waterf<span class=\"_ _1\"></span>all struct<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>es and the risk o<span class=\"_ _1\"></span>f clawback, inclu<span class=\"_ _1\"></span>ding whether in<span class=\"_ _1\"></span>vest<span class=\"_ _1\"></span>ors\u2019 capital c<span class=\"_ _1\"></span>ommitments hav<span class=\"_ _1\"></span>e been fully r<span class=\"_ _3\"></span>epaid. For ever<span class=\"_ _3\"></span>green f<span class=\"_ _1\"></span>unds, judgemen<span class=\"_ _1\"></span>t is applied at the lev<span class=\"_ _1\"></span>el of individual in<span class=\"_ _1\"></span>vestmen<span class=\"_ _1\"></span>ts, particularly th<span class=\"_ _1\"></span>e likelihood an<span class=\"_ _1\"></span>d timing of r<span class=\"_ _3\"></span>ealisations.<span class=\"_ _28c\"> </span>Wher<span class=\"_ _3\"></span>e it is assessed to be highly pr<span class=\"_ _3\"></span>obable that no significant r<span class=\"_ _3\"></span>evers<span class=\"_ _1\"></span>al will occur<span class=\"_ _3\"></span>, perf<span class=\"_ _1\"></span>ormance f<span class=\"_ _3\"></span>ees are r<span class=\"_ _3\"></span>ecognised ov<span class=\"_ _3\"></span>er time on a proportionat<span class=\"_ _1\"></span>e basis, r<span class=\"_ _1\"></span>eflec<span class=\"_ _1\"></span>ting the pat<span class=\"_ _1\"></span>tern of s<span class=\"_ _1\"></span>ervices pr<span class=\"_ _3\"></span>ovided over the lif<span class=\"_ _3\"></span>e of the fund<span class=\"_ _1\"></span>s.<span class=\"_ _28c\"> </span>Estimation uncertainty:<span class=\"_ _28c\"> </span>P<span class=\"_ _1\"></span>erf<span class=\"_ _1\"></span>ormance f<span class=\"_ _3\"></span>ees<span class=\"_ _28c\"> </span>The significant s<span class=\"_ _1\"></span>our<span class=\"_ _1\"></span>ce of es<span class=\"_ _1\"></span>timation uncertain<span class=\"_ _1\"></span>ty for th<span class=\"_ _1\"></span>e measur<span class=\"_ _3\"></span>ement of perf<span class=\"_ _3\"></span>ormance f<span class=\"_ _1\"></span>ees arises fr<span class=\"_ _3\"></span>om the valuation o<span class=\"_ _1\"></span>f underlying in<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>ents on which the f<span class=\"_ _3\"></span>ees are bas<span class=\"_ _1\"></span>ed. These valu<span class=\"_ _1\"></span>ations ar<span class=\"_ _3\"></span>e determined in accor<span class=\"_ _3\"></span>dance with the Gr<span class=\"_ _3\"></span>oup\u2019s valuation polic<span class=\"_ _1\"></span>y as described abo<span class=\"_ _1\"></span>ve and inv<span class=\"_ _3\"></span>olve the application of ju<span class=\"_ _1\"></span>dgement in assessin<span class=\"_ _1\"></span>g fair value. A r<span class=\"_ _1\"></span>easonably possible chan<span class=\"_ _1\"></span>ge in the valua<span class=\"_ _1\"></span>tion of under<span class=\"_ _1\"></span>lying inv<span class=\"_ _1\"></span>estments a<span class=\"_ _1\"></span>t the r<span class=\"_ _1\"></span>eporting date w<span class=\"_ _1\"></span>ould hav<span class=\"_ _1\"></span>e a corr<span class=\"_ _3\"></span>esponding impact on perf<span class=\"_ _1\"></span>ormance f<span class=\"_ _3\"></span>ee rev<span class=\"_ _3\"></span>enue. For ex<span class=\"_ _1\"></span>ample, a +/-10% mov<span class=\"_ _1\"></span>ement in r<span class=\"_ _3\"></span>elevant fund valua<span class=\"_ _1\"></span>tions would r<span class=\"_ _3\"></span>esult in a +/- \u00a3559,000 impact on perf<span class=\"_ _1\"></span>ormance f<span class=\"_ _3\"></span>ee rev<span class=\"_ _1\"></span>enue r<span class=\"_ _3\"></span>ecognised.<span class=\"_ _28c\"> </span>The estima<span class=\"_ _1\"></span>te of v<span class=\"_ _1\"></span>ariable considera<span class=\"_ _1\"></span>tion and the assessmen<span class=\"_ _1\"></span>t of the r<span class=\"_ _3\"></span>elated constr<span class=\"_ _3\"></span>aint ar<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>eassessed a<span class=\"_ _1\"></span>t each r<span class=\"_ _3\"></span>eporting date to r<span class=\"_ _3\"></span>eflect chan<span class=\"_ _1\"></span>ges in fac<span class=\"_ _1\"></span>ts and cir<span class=\"_ _1\"></span>cumstanc<span class=\"_ _1\"></span>es in accor<span class=\"_ _3\"></span>dance with IFRS 15.59.<span class=\"_ _28c\"> </span><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs1e5\">Ke<span class=\"_ _3\"></span>y judgement:<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1e6\">On 20 Mar<span class=\"_ _3\"></span>ch 2026, the Group c<span class=\"_ _1\"></span>ommitt<span class=\"_ _1\"></span>ed to a plan to dispo<span class=\"_ _1\"></span>se of F<span class=\"_ _1\"></span>CM, which r<span class=\"_ _1\"></span>epr<span class=\"_ _1\"></span>esente<span class=\"_ _1\"></span>d </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1e7\">a separa<span class=\"_ _1\"></span>te and major line o<span class=\"_ _1\"></span>f the Gr<span class=\"_ _3\"></span>oup\u2019s operations. Significan<span class=\"_ _1\"></span>t judgement w<span class=\"_ _1\"></span>as applied at </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1e8\">31 Mar<span class=\"_ _1\"></span>ch 2026 in assessing whe<span class=\"_ _1\"></span>ther FCM me<span class=\"_ _1\"></span>t the criteria to be classifie<span class=\"_ _1\"></span>d as held f<span class=\"_ _1\"></span>or sale </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1e9\">and whether F<span class=\"_ _3\"></span>CM qualified as a discontinued oper<span class=\"_ _3\"></span>ation. Subsequently<span class=\"_ _3\"></span>, on 11 June 2026, </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1ea\">the Gr<span class=\"_ _3\"></span>oup enter<span class=\"_ _3\"></span>ed into an agr<span class=\"_ _3\"></span>eement to sell FCM, with c<span class=\"_ _1\"></span>ompletion expect<span class=\"_ _1\"></span>ed during the thir<span class=\"_ _3\"></span>d </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs1eb\">quarter o<span class=\"_ _1\"></span>f 2026. F<span class=\"_ _1\"></span>urther details ar<span class=\"_ _3\"></span>e pro<span class=\"_ _1\"></span>vided in not<span class=\"_ _1\"></span>e 34.<span class=\"_ _28c\"> </span></div>Held f<span class=\"_ _1\"></span>or sale<span class=\"_ _28c\"> </span>Classification as held f<span class=\"_ _3\"></span>or sale r<span class=\"_ _1\"></span>equir<span class=\"_ _1\"></span>es that the sale is highly pr<span class=\"_ _3\"></span>obable, including managemen<span class=\"_ _1\"></span>t\u2019s commitment to a plan t<span class=\"_ _3\"></span>o sell, an active pr<span class=\"_ _1\"></span>ogramm<span class=\"_ _1\"></span>e to locat<span class=\"_ _1\"></span>e a buyer<span class=\"_ _3\"></span>, and an expecta<span class=\"_ _1\"></span>tion that the sale will be comple<span class=\"_ _1\"></span>ted within 12 mon<span class=\"_ _1\"></span>ths.<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup assessed that F<span class=\"_ _1\"></span>CM met the crit<span class=\"_ _1\"></span>eria to be classified as held f<span class=\"_ _3\"></span>or sale on the basis that: <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">The carrying amo<span class=\"_ _1\"></span>unt of F<span class=\"_ _1\"></span>CM was expect<span class=\"_ _3\"></span>ed to be rec<span class=\"_ _1\"></span>over<span class=\"_ _3\"></span>ed principally thr<span class=\"_ _1\"></span>ough a sale </span></span>transac<span class=\"_ _1\"></span>tion rath<span class=\"_ _1\"></span>er than thr<span class=\"_ _1\"></span>ough contin<span class=\"_ _1\"></span>uing use <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">FCM was a<span class=\"_ _1\"></span>vailable f<span class=\"_ _1\"></span>or immediat<span class=\"_ _1\"></span>e sale and could be sold t<span class=\"_ _1\"></span>o the buy<span class=\"_ _1\"></span>er in its </span></span>curr<span class=\"_ _3\"></span>ent<span class=\"_ gs1de\"> </span>condition <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">The actions t<span class=\"_ _1\"></span>o complet<span class=\"_ _1\"></span>e the sale wer<span class=\"_ _3\"></span>e initiated and the sale was asse<span class=\"_ _1\"></span>ssed as </span></span>highly pr<span class=\"_ _1\"></span>obable, with completion e<span class=\"_ _1\"></span>xpected within 12 mon<span class=\"_ _1\"></span>ths fr<span class=\"_ _3\"></span>om the date of initial classification <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>An activ<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>ogramme t<span class=\"_ _1\"></span>o locate a b<span class=\"_ _1\"></span>uyer was in pla<span class=\"_ _1\"></span>ce, with a pot<span class=\"_ _1\"></span>ential pur<span class=\"_ _1\"></span>chaser identified </span>and nego<span class=\"_ _3\"></span>tiations at an advance<span class=\"_ _1\"></span>d stage, includin<span class=\"_ _1\"></span>g the agr<span class=\"_ _3\"></span>eement of a let<span class=\"_ _3\"></span>ter of ex<span class=\"_ _3\"></span>clusivity as at 20 Mar<span class=\"_ _3\"></span>ch 2026<span class=\"_ _28c\"> </span>Discon<span class=\"_ _1\"></span>tinued oper<span class=\"_ _1\"></span>ations<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup further assessed whe<span class=\"_ _1\"></span>ther FCM r<span class=\"_ _3\"></span>epres<span class=\"_ _1\"></span>ented a disc<span class=\"_ _1\"></span>ontinued oper<span class=\"_ _3\"></span>ation. This r<span class=\"_ _1\"></span>equir<span class=\"_ _1\"></span>ed judgemen<span class=\"_ _1\"></span>t in determining wh<span class=\"_ _1\"></span>ether FCM c<span class=\"_ _1\"></span>onstitut<span class=\"_ _1\"></span>ed a separa<span class=\"_ _1\"></span>te major line o<span class=\"_ _1\"></span>f business or g<span class=\"_ _1\"></span>eographic<span class=\"_ _1\"></span>al are<span class=\"_ _1\"></span>a of oper<span class=\"_ _1\"></span>ations. FCM r<span class=\"_ _3\"></span>epresen<span class=\"_ _1\"></span>ted sub<span class=\"_ _1\"></span>stantially all o<span class=\"_ _1\"></span>f the Gr<span class=\"_ _3\"></span>oup\u2019s FCM operating s<span class=\"_ _1\"></span>egment and ther<span class=\"_ _3\"></span>ef<span class=\"_ _3\"></span>ore constitu<span class=\"_ _1\"></span>ted a separ<span class=\"_ _1\"></span>ate and major c<span class=\"_ _1\"></span>omponent o<span class=\"_ _1\"></span>f the Gr<span class=\"_ _3\"></span>oup\u2019s operations. Acc<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>dingly<span class=\"_ _3\"></span>, its r<span class=\"_ _1\"></span>esults an<span class=\"_ _1\"></span>d cash flows ha<span class=\"_ _1\"></span>ve been pr<span class=\"_ _3\"></span>esented as a disc<span class=\"_ _1\"></span>ontinued oper<span class=\"_ _3\"></span>ation. Followin<span class=\"_ _1\"></span>g its classification as a discon<span class=\"_ _1\"></span>tinued oper<span class=\"_ _1\"></span>ation, the FCM s<span class=\"_ _1\"></span>egment is no long<span class=\"_ _1\"></span>er pr<span class=\"_ _1\"></span>esent<span class=\"_ _1\"></span>ed within continuin<span class=\"_ _1\"></span>g operations in the s<span class=\"_ _1\"></span>egmental disclo<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>es (see no<span class=\"_ _1\"></span>te 5).<span class=\"_ _28c\"> </span>Ke<span class=\"_ _3\"></span>y judgement:<span class=\"_ _28c\"> </span>Impairment and r<span class=\"_ _3\"></span>ever<span class=\"_ _1\"></span>sal of impairmen<span class=\"_ _1\"></span>t of in<span class=\"_ _1\"></span>tangible assets<span class=\"_ _28c\"> </span>Cus<span class=\"_ _1\"></span>tomer con<span class=\"_ _1\"></span>tract<span class=\"_ _1\"></span>s<span class=\"_ _28c\"> </span>F<span class=\"_ _1\"></span>or intangible asse<span class=\"_ _1\"></span>ts with finite use<span class=\"_ _1\"></span>ful lives, an asse<span class=\"_ _1\"></span>ssment is made at e<span class=\"_ _1\"></span>ach r<span class=\"_ _1\"></span>eporting dat<span class=\"_ _1\"></span>e as to whe<span class=\"_ _1\"></span>ther ther<span class=\"_ _1\"></span>e is any indica<span class=\"_ _1\"></span>tion that an asset in u<span class=\"_ _1\"></span>se may be impair<span class=\"_ _3\"></span>ed or that a pr<span class=\"_ _1\"></span>eviously r<span class=\"_ _1\"></span>ecognised impairm<span class=\"_ _1\"></span>ent char<span class=\"_ _1\"></span>ge may be r<span class=\"_ _3\"></span>evers<span class=\"_ _1\"></span>ed. Ther<span class=\"_ _3\"></span>e is significant management judg<span class=\"_ _1\"></span>ement in determinin<span class=\"_ _1\"></span>g the appr<span class=\"_ _1\"></span>opriate int<span class=\"_ _3\"></span>ernal and external fact<span class=\"_ _1\"></span>ors to c<span class=\"_ _1\"></span>onsider<span class=\"_ _0\"></span>. The Gr<span class=\"_ _3\"></span>oup r<span class=\"_ _1\"></span>eviewed th<span class=\"_ _1\"></span>e intangible asse<span class=\"_ _1\"></span>ts at 31 Mar<span class=\"_ _3\"></span>ch 2026 and concluded ther<span class=\"_ _1\"></span>e wer<span class=\"_ _3\"></span>e no indicator<span class=\"_ _1\"></span>s of impairmen<span class=\"_ _1\"></span>t f<span class=\"_ _1\"></span>or the cust<span class=\"_ _1\"></span>omer contr<span class=\"_ _1\"></span>acts (2025: indica<span class=\"_ _1\"></span>tors o<span class=\"_ _3\"></span>f impairment for c<span class=\"_ _1\"></span>ustomer contr<span class=\"_ _1\"></span>acts acquir<span class=\"_ _3\"></span>ed in Infras<span class=\"_ _1\"></span>tructur<span class=\"_ _3\"></span>e Capital). Identification o<span class=\"_ _3\"></span>f the rele<span class=\"_ _1\"></span>vant cash-gen<span class=\"_ _1\"></span>era<span class=\"_ _1\"></span>ting unit (\u201cCGU\u201d) f<span class=\"_ _3\"></span>or impairment tes<span class=\"_ _1\"></span>ting<span class=\"_ _28c\"> </span>Goodwill<span class=\"_ _28c\"> </span>Significant manag<span class=\"_ _1\"></span>ement judgem<span class=\"_ _1\"></span>ent is r<span class=\"_ _3\"></span>equired to de<span class=\"_ _1\"></span>termine the appr<span class=\"_ _3\"></span>opriate CGU or gr<span class=\"_ _3\"></span>oup of CG<span class=\"_ _1\"></span>Us that ar<span class=\"_ _3\"></span>e expected t<span class=\"_ _1\"></span>o benefit fr<span class=\"_ _3\"></span>om the syner<span class=\"_ _1\"></span>gies of th<span class=\"_ _1\"></span>e acquisition in or<span class=\"_ _3\"></span>der to determin<span class=\"_ _1\"></span>e the r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t and carrying amoun<span class=\"_ _1\"></span>t of a CG<span class=\"_ _1\"></span>U.<span class=\"_ _28c\"> </span>Estimation uncertainty:<span class=\"_ _28c\"> </span>Rec<span class=\"_ _1\"></span>ov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t of int<span class=\"_ _1\"></span>angible assets<span class=\"_ _28c\"> </span>Goodwill<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup is requir<span class=\"_ _3\"></span>ed to te<span class=\"_ _1\"></span>st, on an annual basis, whe<span class=\"_ _1\"></span>ther goodwill has s<span class=\"_ _1\"></span>uff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ed any impairment. The r<span class=\"_ _3\"></span>ecover<span class=\"_ _3\"></span>able amount is determine<span class=\"_ _1\"></span>d based on value in u<span class=\"_ _1\"></span>se calculations usin<span class=\"_ _1\"></span>g a discount<span class=\"_ _3\"></span>ed cash flow (\u201cDCF\u201d) model. The cash flo<span class=\"_ _1\"></span>ws ar<span class=\"_ _1\"></span>e derived fr<span class=\"_ _3\"></span>om the Gr<span class=\"_ _1\"></span>oup\u2019s five-ye<span class=\"_ _1\"></span>ar plan and do not in<span class=\"_ _1\"></span>clude r<span class=\"_ _1\"></span>estruc<span class=\"_ _1\"></span>turing activities th<span class=\"_ _1\"></span>at the Gr<span class=\"_ _3\"></span>oup is not ye<span class=\"_ _1\"></span>t commit<span class=\"_ _1\"></span>ted to or significant fut<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e inve<span class=\"_ _1\"></span>stments tha<span class=\"_ _1\"></span>t will enhance the perf<span class=\"_ _3\"></span>ormance of the asse<span class=\"_ _1\"></span>ts of the CG<span class=\"_ _1\"></span>U being tes<span class=\"_ _1\"></span>ted. The r<span class=\"_ _3\"></span>ecover<span class=\"_ _3\"></span>able amount is sensitive t<span class=\"_ _1\"></span>o the discount r<span class=\"_ _3\"></span>ate used f<span class=\"_ _3\"></span>or the DCF model as well as the e<span class=\"_ _1\"></span>xpected cash flo<span class=\"_ _1\"></span>ws and gr<span class=\"_ _3\"></span>owth rat<span class=\"_ _1\"></span>es used f<span class=\"_ _3\"></span>or extrapolation purpos<span class=\"_ _1\"></span>es. The k<span class=\"_ _1\"></span>ey assumptions use<span class=\"_ _1\"></span>d to det<span class=\"_ _1\"></span>ermine the r<span class=\"_ _3\"></span>ecover<span class=\"_ _1\"></span>able amount f<span class=\"_ _3\"></span>or the differ<span class=\"_ _3\"></span>ent CGUs, including a sensitivity analy<span class=\"_ _1\"></span>sis, ar<span class=\"_ _1\"></span>e disclosed and furth<span class=\"_ _1\"></span>er explained in the no<span class=\"_ _3\"></span>te below.<span class=\"_ _28c\"> </span>Inve<span class=\"_ _1\"></span>stments at FVTPL ar<span class=\"_ _3\"></span>e the Gr<span class=\"_ _3\"></span>oup\u2019s co-investm<span class=\"_ _1\"></span>ent into L<span class=\"_ _1\"></span>imited Partn<span class=\"_ _1\"></span>ership fund<span class=\"_ _1\"></span>s and V<span class=\"_ _1\"></span>CT inv<span class=\"_ _3\"></span>estments managed b<span class=\"_ _1\"></span>y the Gr<span class=\"_ _3\"></span>oup. Fair v<span class=\"_ _1\"></span>alue is calculat<span class=\"_ _1\"></span>ed as the Gr<span class=\"_ _3\"></span>oup\u2019s share of NA<span class=\"_ _0\"></span>V<span class=\"_ _3\"></span>s of these fun<span class=\"_ _1\"></span>ds and inv<span class=\"_ _1\"></span>estments. T<span class=\"_ _1\"></span>hese NA<span class=\"_ _0\"></span>V<span class=\"_ _3\"></span>s are subject t<span class=\"_ _3\"></span>o the Group\u2019s f<span class=\"_ _1\"></span>und valuations polic<span class=\"_ _1\"></span>y which sets out a<span class=\"_ _1\"></span>cceptable me<span class=\"_ _1\"></span>thodologies that ma<span class=\"_ _1\"></span>y be applied in valuing a fund\u2019s inv<span class=\"_ _1\"></span>estment<span class=\"_ _1\"></span>s. Each quarter<span class=\"_ _3\"></span>, each Inv<span class=\"_ _3\"></span>estment Manager valu<span class=\"_ _1\"></span>es their inv<span class=\"_ _1\"></span>estments in accor<span class=\"_ _3\"></span>dance with the guideline<span class=\"_ _1\"></span>s of this policy<span class=\"_ _3\"></span>, typically the Interna<span class=\"_ _1\"></span>tional Private E<span class=\"_ _1\"></span>quity and V<span class=\"_ _3\"></span>entur<span class=\"_ _3\"></span>e Capital (\u201cIPEV\u201d) V<span class=\"_ _3\"></span>aluation Guideline<span class=\"_ _1\"></span>s (December 2022) dev<span class=\"_ _1\"></span>eloped by the British V<span class=\"_ _3\"></span>entur<span class=\"_ _3\"></span>e Capital Association and o<span class=\"_ _3\"></span>ther organisa<span class=\"_ _1\"></span>tions. These valu<span class=\"_ _1\"></span>ations ar<span class=\"_ _1\"></span>e then appr<span class=\"_ _1\"></span>ove<span class=\"_ _1\"></span>d by the Gr<span class=\"_ _3\"></span>oup\u2019s valuation commit<span class=\"_ _3\"></span>tee and wher<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>elevant ar<span class=\"_ _3\"></span>e also appr<span class=\"_ _1\"></span>ove<span class=\"_ _1\"></span>d by the independent bo<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ds of ea<span class=\"_ _1\"></span>ch fund.<span class=\"_ _28c\"> </span>While valua<span class=\"_ _1\"></span>tions of inv<span class=\"_ _1\"></span>estment<span class=\"_ _1\"></span>s are b<span class=\"_ _1\"></span>ased on assumptions that th<span class=\"_ _1\"></span>e Gr<span class=\"_ _1\"></span>oup consider<span class=\"_ _1\"></span>s ar<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>easonable under the cir<span class=\"_ _3\"></span>cumstances, th<span class=\"_ _1\"></span>e actual r<span class=\"_ _3\"></span>ealised gains and lo<span class=\"_ _1\"></span>sses will depend on, amongs<span class=\"_ _1\"></span>t other fa<span class=\"_ _1\"></span>ctor<span class=\"_ _1\"></span>s, futur<span class=\"_ _3\"></span>e operating r<span class=\"_ _3\"></span>esults, the valu<span class=\"_ _1\"></span>e of the asse<span class=\"_ _1\"></span>ts and mark<span class=\"_ _1\"></span>et conditions at the tim<span class=\"_ _1\"></span>e of disposal, an<span class=\"_ _1\"></span>y r<span class=\"_ _1\"></span>elated tr<span class=\"_ _3\"></span>ansaction costs and the timing an<span class=\"_ _1\"></span>d manner of sale, all o<span class=\"_ _3\"></span>f which may ultimately diff<span class=\"_ _3\"></span>er significantly fr<span class=\"_ _1\"></span>om the assumptions on which the valuations w<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>e based. F<span class=\"_ _3\"></span>urther details on the mov<span class=\"_ _1\"></span>ements in the y<span class=\"_ _1\"></span>ear and a sensitivity analysis ar<span class=\"_ _3\"></span>e set out below<span class=\"_ _1\"></span>.<span class=\"_ _28c\"> </span><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs2d5\">Ke<span class=\"_ _3\"></span>y judgement:<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2d6\">When deciding whe<span class=\"_ _3\"></span>ther placement agenc<span class=\"_ _1\"></span>y f<span class=\"_ _1\"></span>ees ar<span class=\"_ _1\"></span>e incr<span class=\"_ _3\"></span>emental to obt<span class=\"_ _1\"></span>aining, exten<span class=\"_ _1\"></span>ding </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2d7\">or modifying a contr<span class=\"_ _3\"></span>act with a custom<span class=\"_ _1\"></span>er<span class=\"_ _3\"></span>, the Group m<span class=\"_ _1\"></span>ust consider whe<span class=\"_ _1\"></span>ther an individual </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2d8\">inve<span class=\"_ _1\"></span>stor is the cu<span class=\"_ _1\"></span>stomer or whe<span class=\"_ _1\"></span>ther the fund tha<span class=\"_ _1\"></span>t the inv<span class=\"_ _1\"></span>estor is in<span class=\"_ _1\"></span>vestin<span class=\"_ _1\"></span>g into is the </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2d9\">cust<span class=\"_ _1\"></span>omer<span class=\"_ _0\"></span>. Wher<span class=\"_ _1\"></span>e the individual in<span class=\"_ _3\"></span>vestor is the cu<span class=\"_ _1\"></span>stomer<span class=\"_ _3\"></span>, the f<span class=\"_ _1\"></span>ees will be incr<span class=\"_ _3\"></span>emental. </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2da\">Wher<span class=\"_ _3\"></span>e the customer is th<span class=\"_ _1\"></span>e fund, the f<span class=\"_ _3\"></span>ees for the individ<span class=\"_ _1\"></span>ual inv<span class=\"_ _1\"></span>estor w<span class=\"_ _1\"></span>ould not be </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2db\">incr<span class=\"_ _3\"></span>emental.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs387\">Estimation uncertainty for the y<span class=\"_ _3\"></span>ear ended 31 March 2025: </div><div class=\"t m0 h7 ff3 fs5 fc6 sc0 ls1 ws0 gs388\">Rem<span class=\"_ _1\"></span>unera<span class=\"_ _1\"></span>tion f<span class=\"_ _1\"></span>or post-combina<span class=\"_ _1\"></span>tion services<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff3 fs5 fcc sc0 ls1 ws0 gs389\">Infr<span class=\"_ _1\"></span>astruct<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e Capital<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs38a\">As at 31 Mar<span class=\"_ _3\"></span>ch 2025, the Gr<span class=\"_ _1\"></span>oup identified estima<span class=\"_ _1\"></span>tion uncertainty in r<span class=\"_ _3\"></span>elation to the acc<span class=\"_ _1\"></span>ounting f<span class=\"_ _3\"></span>or deferr<span class=\"_ _3\"></span>ed payments arisin<span class=\"_ _1\"></span>g fr<span class=\"_ _1\"></span>om the acquisition o<span class=\"_ _1\"></span>f Infras<span class=\"_ _1\"></span>tructur<span class=\"_ _3\"></span>e Capital. These pa<span class=\"_ _1\"></span>yments, </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs38b\">that ar<span class=\"_ _3\"></span>e contingent on the r<span class=\"_ _3\"></span>ecipients r<span class=\"_ _3\"></span>emaining employees o<span class=\"_ _1\"></span>f the Gr<span class=\"_ _3\"></span>oup for a specific period, ar<span class=\"_ _3\"></span>e account<span class=\"_ _1\"></span>ed f<span class=\"_ _1\"></span>or as r<span class=\"_ _1\"></span>emuner<span class=\"_ _1\"></span>ation f<span class=\"_ _1\"></span>or post-combina<span class=\"_ _1\"></span>tion services. Th<span class=\"_ _1\"></span>e Gr<span class=\"_ _1\"></span>oup has estima<span class=\"_ _1\"></span>ted the </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs38c\">amounts which will ul<span class=\"_ _1\"></span>timately bec<span class=\"_ _1\"></span>ome payable, i.e. the e<span class=\"_ _1\"></span>xpected valu<span class=\"_ _1\"></span>e of the oblig<span class=\"_ _1\"></span>ation based on the ma<span class=\"_ _1\"></span>ximum amount f<span class=\"_ _3\"></span>or each considera<span class=\"_ _1\"></span>tion discount<span class=\"_ _1\"></span>ed back to th<span class=\"_ _1\"></span>e valuation da<span class=\"_ _1\"></span>te mul<span class=\"_ _1\"></span>tiplied </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs38d\">by the expe<span class=\"_ _1\"></span>cted pa<span class=\"_ _1\"></span>yout per<span class=\"_ _3\"></span>centage o<span class=\"_ _1\"></span>f the earn-ou<span class=\"_ _1\"></span>ts and f<span class=\"_ _1\"></span>orf<span class=\"_ _1\"></span>eitur<span class=\"_ _1\"></span>e ra<span class=\"_ _1\"></span>te. The significan<span class=\"_ _1\"></span>t unobservable input o<span class=\"_ _3\"></span>f the expected pa<span class=\"_ _1\"></span>yout asse<span class=\"_ _1\"></span>ssments is the int<span class=\"_ _1\"></span>ernal f<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>ecasts o<span class=\"_ _1\"></span>f the r<span class=\"_ _1\"></span>elevant </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs38e\">managemen<span class=\"_ _1\"></span>t fe<span class=\"_ _1\"></span>e re<span class=\"_ _1\"></span>venue. T<span class=\"_ _1\"></span>he discountin<span class=\"_ _1\"></span>g uses high-quality A<span class=\"_ _1\"></span>ustr<span class=\"_ _1\"></span>alia thr<span class=\"_ _1\"></span>ee-year corpor<span class=\"_ _3\"></span>ate bond ra<span class=\"_ _1\"></span>tes o<span class=\"_ _1\"></span>f 3.7% (2025: 3.7%).  </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs38f\">The meas<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>ement period f<span class=\"_ _3\"></span>or the earn-out considera<span class=\"_ _1\"></span>tion ended on 30 September 2025 an<span class=\"_ _1\"></span>d had a final payo<span class=\"_ _1\"></span>ut per<span class=\"_ _3\"></span>centage of 65% (2025: 64%). A<span class=\"_ _1\"></span>s a r<span class=\"_ _1\"></span>esult, a pa<span class=\"_ _1\"></span>yment of \u00a34,884,000 in c<span class=\"_ _1\"></span>ash </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs390\">was made in Nov<span class=\"_ _3\"></span>ember 2025. The expected pa<span class=\"_ _1\"></span>yout per<span class=\"_ _3\"></span>centage o<span class=\"_ _3\"></span>f the earn-out consider<span class=\"_ _1\"></span>ation payable in shar<span class=\"_ _3\"></span>es has r<span class=\"_ _1\"></span>emained unchang<span class=\"_ _1\"></span>ed at 0% (2025: 0%) (see no<span class=\"_ _3\"></span>te 8 for furth<span class=\"_ _1\"></span>er details). </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs391\">The perf<span class=\"_ _3\"></span>ormance earn-out has an expec<span class=\"_ _1\"></span>ted pay<span class=\"_ _3\"></span>out percen<span class=\"_ _1\"></span>tage o<span class=\"_ _1\"></span>f 0% (2025: 0%) and the r<span class=\"_ _3\"></span>evenue earn-ou<span class=\"_ _1\"></span>t has an expect<span class=\"_ _1\"></span>ed payo<span class=\"_ _1\"></span>ut per<span class=\"_ _1\"></span>centag<span class=\"_ _1\"></span>e of 0% (2025: 0%). </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs392\">As a r<span class=\"_ _3\"></span>esult of the r<span class=\"_ _3\"></span>eassessment o<span class=\"_ _3\"></span>f the expected pay<span class=\"_ _1\"></span>out per<span class=\"_ _3\"></span>centage durin<span class=\"_ _1\"></span>g the year ende<span class=\"_ _1\"></span>d 31 March 2026, an in<span class=\"_ _1\"></span>cr<span class=\"_ _1\"></span>ease in the expec<span class=\"_ _1\"></span>ted r<span class=\"_ _3\"></span>emuneration liability o<span class=\"_ _1\"></span>f \u00a3113,000 (2025: decr<span class=\"_ _1\"></span>ease o<span class=\"_ _1\"></span>f </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs393\">\u00a360,000) was r<span class=\"_ _3\"></span>ecognised. </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs394\">This estimation un<span class=\"_ _1\"></span>certainty has been r<span class=\"_ _3\"></span>esolved as at 31 Mar<span class=\"_ _3\"></span>ch 2026 and is ther<span class=\"_ _1\"></span>ef<span class=\"_ _3\"></span>ore no<span class=\"_ _1\"></span>t consider<span class=\"_ _3\"></span>ed a key sour<span class=\"_ _3\"></span>ce of es<span class=\"_ _1\"></span>timation uncertainty a<span class=\"_ _1\"></span>t the curr<span class=\"_ _3\"></span>ent reporting d<span class=\"_ _1\"></span>ate. Ho<span class=\"_ _1\"></span>wever<span class=\"_ _3\"></span>, the Gr<span class=\"_ _3\"></span>oup </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs395\">has r<span class=\"_ _3\"></span>ecognised a conting<span class=\"_ _1\"></span>ent liability in r<span class=\"_ _1\"></span>espect o<span class=\"_ _1\"></span>f this arrang<span class=\"_ _1\"></span>ement (see no<span class=\"_ _1\"></span>te 28 f<span class=\"_ _3\"></span>or further details).<span class=\"_ _28c\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-555": {
   "value": "4. Re<span class=\"_ _1\"></span>venue<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>The principal componen<span class=\"_ _1\"></span>ts of r<span class=\"_ _3\"></span>evenue which f<span class=\"_ _1\"></span>all within the scope o<span class=\"_ _1\"></span>f IFRS 15 comprise managemen<span class=\"_ _1\"></span>t fe<span class=\"_ _1\"></span>es, secr<span class=\"_ _3\"></span>etarial fee<span class=\"_ _1\"></span>s, dir<span class=\"_ _1\"></span>ector<span class=\"_ _1\"></span>s\u2019 and monitoring f<span class=\"_ _3\"></span>ees, marke<span class=\"_ _1\"></span>ting f<span class=\"_ _3\"></span>ees, arrang<span class=\"_ _1\"></span>ement f<span class=\"_ _3\"></span>ees and perf<span class=\"_ _1\"></span>ormance f<span class=\"_ _3\"></span>ees, which are c<span class=\"_ _1\"></span>ontrac<span class=\"_ _1\"></span>tual arr<span class=\"_ _1\"></span>angements <span class=\"_ _1\"></span>that the Gr<span class=\"_ _3\"></span>oup operat<span class=\"_ _3\"></span>es as principal.<span class=\"_ _28c\"> </span>Managemen<span class=\"_ _1\"></span>t fe<span class=\"_ _1\"></span>es and most s<span class=\"_ _1\"></span>ecr<span class=\"_ _1\"></span>etarial f<span class=\"_ _3\"></span>ees are de<span class=\"_ _1\"></span>fined in inv<span class=\"_ _1\"></span>estment mana<span class=\"_ _1\"></span>gement agr<span class=\"_ _3\"></span>eements and ar<span class=\"_ _1\"></span>e gener<span class=\"_ _1\"></span>ally based on a per<span class=\"_ _3\"></span>centage of f<span class=\"_ _1\"></span>und Net Asse<span class=\"_ _1\"></span>t V<span class=\"_ _3\"></span>alue (\u201cNA<span class=\"_ _3\"></span>V\u201d) or commit<span class=\"_ _1\"></span>ted capital, with som<span class=\"_ _1\"></span>e secr<span class=\"_ _3\"></span>etarial fee<span class=\"_ _1\"></span>s being based on an a<span class=\"_ _1\"></span>gre<span class=\"_ _1\"></span>ed fixed r<span class=\"_ _3\"></span>ate. Dir<span class=\"_ _3\"></span>ectors\u2019 and monitorin<span class=\"_ _1\"></span>g fe<span class=\"_ _1\"></span>es ar<span class=\"_ _1\"></span>e gener<span class=\"_ _1\"></span>ally based on a specified fix<span class=\"_ _1\"></span>ed f<span class=\"_ _3\"></span>ee agreed with the c<span class=\"_ _1\"></span>ustom<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>.<span class=\"_ _28c\"> </span>Managemen<span class=\"_ _1\"></span>t, secr<span class=\"_ _1\"></span>etarial and dir<span class=\"_ _3\"></span>ectors\u2019 an<span class=\"_ _1\"></span>d monitoring f<span class=\"_ _3\"></span>ees are r<span class=\"_ _3\"></span>ecognised o<span class=\"_ _1\"></span>ver time to the ext<span class=\"_ _3\"></span>ent that it is pr<span class=\"_ _1\"></span>obable that ther<span class=\"_ _3\"></span>e will be economic benefit an<span class=\"_ _1\"></span>d income can be r<span class=\"_ _1\"></span>eliably measur<span class=\"_ _3\"></span>ed. This r<span class=\"_ _1\"></span>evenue is r<span class=\"_ _3\"></span>ecognised o<span class=\"_ _1\"></span>ver time on the basis th<span class=\"_ _1\"></span>at the cus<span class=\"_ _1\"></span>tomer simultane<span class=\"_ _1\"></span>ously r<span class=\"_ _3\"></span>eceives and consume<span class=\"_ _1\"></span>s the economic bene<span class=\"_ _3\"></span>fits of the pr<span class=\"_ _1\"></span>ovided asse<span class=\"_ _1\"></span>t as the Gr<span class=\"_ _3\"></span>oup performs its oblig<span class=\"_ _1\"></span>ations.<span class=\"_ _28c\"> </span>P<span class=\"_ _1\"></span>erf<span class=\"_ _1\"></span>ormance f<span class=\"_ _1\"></span>ees ar<span class=\"_ _3\"></span>e based on re<span class=\"_ _3\"></span>turns achieved abov<span class=\"_ _3\"></span>e predet<span class=\"_ _1\"></span>ermined thr<span class=\"_ _3\"></span>esholds in the r<span class=\"_ _1\"></span>elevant c<span class=\"_ _1\"></span>ontrac<span class=\"_ _1\"></span>tual arr<span class=\"_ _1\"></span>angements which c<span class=\"_ _1\"></span>an be dir<span class=\"_ _1\"></span>ectly or indir<span class=\"_ _3\"></span>ectly relat<span class=\"_ _3\"></span>ed to investm<span class=\"_ _1\"></span>ent managemen<span class=\"_ _1\"></span>t agr<span class=\"_ _1\"></span>eements (see mana<span class=\"_ _1\"></span>gement f<span class=\"_ _3\"></span>ees above<span class=\"_ _1\"></span>). These f<span class=\"_ _3\"></span>ees r<span class=\"_ _1\"></span>epre<span class=\"_ _1\"></span>sent variable considera<span class=\"_ _1\"></span>tion and ar<span class=\"_ _3\"></span>e also rec<span class=\"_ _1\"></span>ognised ov<span class=\"_ _1\"></span>er time only to the e<span class=\"_ _1\"></span>xtent tha<span class=\"_ _1\"></span>t it is highly prob<span class=\"_ _1\"></span>able that a significant r<span class=\"_ _3\"></span>ever<span class=\"_ _1\"></span>sal in the amount o<span class=\"_ _3\"></span>f rev<span class=\"_ _1\"></span>enue r<span class=\"_ _3\"></span>ecognised will not oc<span class=\"_ _1\"></span>cur (i.e. when the variable consider<span class=\"_ _1\"></span>ation constr<span class=\"_ _3\"></span>aint is lifted<span class=\"_ _1\"></span>) and when the f<span class=\"_ _3\"></span>ees can be measur<span class=\"_ _3\"></span>ed reliably.<span class=\"_ _28c\"> </span>Marke<span class=\"_ _1\"></span>ting f<span class=\"_ _3\"></span>ees are bas<span class=\"_ _1\"></span>ed on a rat<span class=\"_ _1\"></span>e agr<span class=\"_ _3\"></span>eed with the customer and r<span class=\"_ _3\"></span>ecognised a<span class=\"_ _1\"></span>t the point in time when the r<span class=\"_ _3\"></span>elated funds h<span class=\"_ _1\"></span>ave been allo<span class=\"_ _3\"></span>tted or managem<span class=\"_ _1\"></span>ent hav<span class=\"_ _1\"></span>e certainty as t<span class=\"_ _1\"></span>o the r<span class=\"_ _3\"></span>eceipt of such r<span class=\"_ _3\"></span>evenue, su<span class=\"_ _1\"></span>ch that it is highly pr<span class=\"_ _3\"></span>obable that a significant r<span class=\"_ _3\"></span>eversal in the amount o<span class=\"_ _1\"></span>f r<span class=\"_ _1\"></span>evenu<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>ecognised will no<span class=\"_ _3\"></span>t occur and when the f<span class=\"_ _1\"></span>ees can be me<span class=\"_ _1\"></span>asur<span class=\"_ _1\"></span>ed r<span class=\"_ _1\"></span>eliably.<span class=\"_ _28c\"> </span>Arran<span class=\"_ _1\"></span>gement f<span class=\"_ _3\"></span>ees are b<span class=\"_ _1\"></span>ased on a set r<span class=\"_ _3\"></span>ate agr<span class=\"_ _1\"></span>eed with the cus<span class=\"_ _1\"></span>tomer and r<span class=\"_ _3\"></span>ecognised at the point in time when the r<span class=\"_ _3\"></span>elated service oblig<span class=\"_ _3\"></span>ations have been achie<span class=\"_ _1\"></span>ved. The Gr<span class=\"_ _3\"></span>oup does not pr<span class=\"_ _3\"></span>ovide extende<span class=\"_ _1\"></span>d payment t<span class=\"_ _1\"></span>erms on its services and ther<span class=\"_ _3\"></span>ef<span class=\"_ _3\"></span>ore no significant financing c<span class=\"_ _1\"></span>omponents ar<span class=\"_ _3\"></span>e identified by the Gr<span class=\"_ _3\"></span>oup.<span class=\"_ _28c\"> </span>The NA<span class=\"_ _0\"></span>V<span class=\"_ _3\"></span>s which are used t<span class=\"_ _3\"></span>o calculate managemen<span class=\"_ _1\"></span>t f<span class=\"_ _1\"></span>ees ar<span class=\"_ _3\"></span>e subject to the Gr<span class=\"_ _3\"></span>oup\u2019s fund valuations polic<span class=\"_ _1\"></span>y which sets out a<span class=\"_ _1\"></span>cceptable me<span class=\"_ _1\"></span>thodologies that ma<span class=\"_ _1\"></span>y be applied in valuing a fund\u2019s inv<span class=\"_ _1\"></span>estment<span class=\"_ _1\"></span>s. Each quarter<span class=\"_ _3\"></span>, each Inv<span class=\"_ _3\"></span>estment Manager or V<span class=\"_ _0\"></span>aluations team values their inv<span class=\"_ _1\"></span>estments in ac<span class=\"_ _1\"></span>cor<span class=\"_ _3\"></span>dance with the guidelines o<span class=\"_ _1\"></span>f this policy<span class=\"_ _3\"></span>, typically the International Privat<span class=\"_ _1\"></span>e Equity and V<span class=\"_ _3\"></span>entur<span class=\"_ _3\"></span>e Capital (\u201cIPEV\u201d) V<span class=\"_ _3\"></span>aluation Guidelin<span class=\"_ _1\"></span>es (December 2022) dev<span class=\"_ _1\"></span>eloped by the British V<span class=\"_ _0\"></span>entur<span class=\"_ _1\"></span>e Capital Associa<span class=\"_ _1\"></span>tion and other or<span class=\"_ _3\"></span>ganisations. These v<span class=\"_ _1\"></span>aluations ar<span class=\"_ _3\"></span>e then appr<span class=\"_ _1\"></span>ove<span class=\"_ _1\"></span>d by the Gr<span class=\"_ _3\"></span>oup\u2019s valuation commit<span class=\"_ _3\"></span>tee and wher<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>elevant ar<span class=\"_ _3\"></span>e also appr<span class=\"_ _1\"></span>ove<span class=\"_ _1\"></span>d by the independent boar<span class=\"_ _3\"></span>ds of ea<span class=\"_ _1\"></span>ch fund.<span class=\"_ _28c\"> </span>Ke<span class=\"_ _3\"></span>y judgement:<span class=\"_ _28c\"> </span>P<span class=\"_ _1\"></span>erf<span class=\"_ _1\"></span>ormance f<span class=\"_ _3\"></span>ees<span class=\"_ _28c\"> </span>As set ou<span class=\"_ _1\"></span>t in the acco<span class=\"_ _1\"></span>unting policy abo<span class=\"_ _1\"></span>ve, perf<span class=\"_ _3\"></span>ormance fee<span class=\"_ _1\"></span>s r<span class=\"_ _1\"></span>epre<span class=\"_ _1\"></span>sent variable considera<span class=\"_ _1\"></span>tion and r<span class=\"_ _3\"></span>equire judgem<span class=\"_ _1\"></span>ent in determinin<span class=\"_ _1\"></span>g when it is appr<span class=\"_ _1\"></span>opriate t<span class=\"_ _1\"></span>o r<span class=\"_ _1\"></span>ecognise r<span class=\"_ _1\"></span>evenu<span class=\"_ _1\"></span>e. This is particularly r<span class=\"_ _3\"></span>elevant f<span class=\"_ _3\"></span>or carried inter<span class=\"_ _3\"></span>est arrang<span class=\"_ _1\"></span>ements and mul<span class=\"_ _1\"></span>ti-period perf<span class=\"_ _1\"></span>ormance f<span class=\"_ _3\"></span>ee structur<span class=\"_ _3\"></span>es.<span class=\"_ _28c\"> </span>In making this assessmen<span class=\"_ _1\"></span>t, management c<span class=\"_ _1\"></span>onsiders the specific t<span class=\"_ _1\"></span>erms of ea<span class=\"_ _1\"></span>ch arrangem<span class=\"_ _1\"></span>ent, including hur<span class=\"_ _3\"></span>dle ra<span class=\"_ _1\"></span>tes, wa<span class=\"_ _1\"></span>terfall alloca<span class=\"_ _1\"></span>tions and any clawb<span class=\"_ _1\"></span>ack pr<span class=\"_ _1\"></span>ovisions, to<span class=\"_ _1\"></span>gether with the level o<span class=\"_ _3\"></span>f fund performanc<span class=\"_ _1\"></span>e achieve<span class=\"_ _1\"></span>d and the exten<span class=\"_ _1\"></span>t to which out<span class=\"_ _1\"></span>comes r<span class=\"_ _3\"></span>emain subject to fut<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e perf<span class=\"_ _1\"></span>ormance of th<span class=\"_ _1\"></span>e underlying in<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>ents. This inv<span class=\"_ _1\"></span>olves de<span class=\"_ _1\"></span>termining when the uncertainty ass<span class=\"_ _1\"></span>ociated with the v<span class=\"_ _1\"></span>ariable consideration h<span class=\"_ _1\"></span>as been sufficiently r<span class=\"_ _3\"></span>esolved su<span class=\"_ _1\"></span>ch that the variable c<span class=\"_ _1\"></span>onsideration c<span class=\"_ _1\"></span>onstrain<span class=\"_ _1\"></span>t is lift<span class=\"_ _1\"></span>ed.<span class=\"_ _28c\"> </span>During the y<span class=\"_ _1\"></span>ear<span class=\"_ _3\"></span>, the Gr<span class=\"_ _1\"></span>oup r<span class=\"_ _1\"></span>efined its appr<span class=\"_ _3\"></span>oach to r<span class=\"_ _3\"></span>ecognising perf<span class=\"_ _3\"></span>ormance fee r<span class=\"_ _3\"></span>evenue, f<span class=\"_ _1\"></span>ollowing the a<span class=\"_ _1\"></span>vailability of additional in<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ormation and evidenc<span class=\"_ _1\"></span>e, and r<span class=\"_ _1\"></span>eassessed th<span class=\"_ _1\"></span>e appr<span class=\"_ _1\"></span>opriate poin<span class=\"_ _1\"></span>t at which to r<span class=\"_ _3\"></span>ecognise variable consider<span class=\"_ _1\"></span>ation under IFRS 15. In partic<span class=\"_ _1\"></span>ular<span class=\"_ _3\"></span>, the Gr<span class=\"_ _3\"></span>oup considere<span class=\"_ _1\"></span>d whether the thr<span class=\"_ _3\"></span>eshold f<span class=\"_ _1\"></span>or r<span class=\"_ _1\"></span>ecognising perf<span class=\"_ _3\"></span>ormance f<span class=\"_ _1\"></span>ees could be met be<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ore un<span class=\"_ _1\"></span>certainty is fully r<span class=\"_ _3\"></span>esolved, r<span class=\"_ _1\"></span>ather than only at a sin<span class=\"_ _1\"></span>gle point in time. In applying this judgemen<span class=\"_ _1\"></span>t, the Gr<span class=\"_ _3\"></span>oup considers the diff<span class=\"_ _3\"></span>ering charact<span class=\"_ _1\"></span>eristics of perf<span class=\"_ _3\"></span>ormance f<span class=\"_ _1\"></span>ee arrang<span class=\"_ _1\"></span>ements. F<span class=\"_ _3\"></span>or annual benchmark struct<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>es, judgement f<span class=\"_ _3\"></span>ocuses on whe<span class=\"_ _1\"></span>ther perf<span class=\"_ _1\"></span>ormance pr<span class=\"_ _3\"></span>ovides sufficient he<span class=\"_ _1\"></span>adr<span class=\"_ _1\"></span>oom ov<span class=\"_ _1\"></span>er the benchmark, assessed b<span class=\"_ _1\"></span>y r<span class=\"_ _1\"></span>ef<span class=\"_ _3\"></span>erence t<span class=\"_ _1\"></span>o fund r<span class=\"_ _3\"></span>eturns over th<span class=\"_ _1\"></span>e applicable measur<span class=\"_ _3\"></span>ement period. <div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gse5\">F<span class=\"_ _1\"></span>or closed-ended fun<span class=\"_ _1\"></span>ds, judgement r<span class=\"_ _3\"></span>eflects pr<span class=\"_ _3\"></span>ogr<span class=\"_ _1\"></span>ession thr<span class=\"_ _1\"></span>ough mul<span class=\"_ _1\"></span>ti-period waterf<span class=\"_ _1\"></span>all </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gse6\">struct<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>es and the risk o<span class=\"_ _1\"></span>f clawback, inclu<span class=\"_ _1\"></span>ding whether in<span class=\"_ _1\"></span>vest<span class=\"_ _1\"></span>ors\u2019 capital c<span class=\"_ _1\"></span>ommitments </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gse7\">hav<span class=\"_ _1\"></span>e been fully r<span class=\"_ _3\"></span>epaid. For ever<span class=\"_ _3\"></span>green f<span class=\"_ _1\"></span>unds, judgemen<span class=\"_ _1\"></span>t is applied at the lev<span class=\"_ _1\"></span>el of </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gse8\">individual in<span class=\"_ _1\"></span>vestmen<span class=\"_ _1\"></span>ts, particularly th<span class=\"_ _1\"></span>e likelihood an<span class=\"_ _1\"></span>d timing of r<span class=\"_ _3\"></span>ealisations.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gse9\">Wher<span class=\"_ _3\"></span>e it is assessed to be highly pr<span class=\"_ _3\"></span>obable that no significant r<span class=\"_ _3\"></span>evers<span class=\"_ _1\"></span>al will occur<span class=\"_ _3\"></span>, </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gsea\">perf<span class=\"_ _1\"></span>ormance f<span class=\"_ _3\"></span>ees are r<span class=\"_ _3\"></span>ecognised ov<span class=\"_ _3\"></span>er time on a proportionat<span class=\"_ _1\"></span>e basis, r<span class=\"_ _1\"></span>eflec<span class=\"_ _1\"></span>ting the </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gseb\">pat<span class=\"_ _1\"></span>tern of s<span class=\"_ _1\"></span>ervices pr<span class=\"_ _3\"></span>ovided over the lif<span class=\"_ _3\"></span>e of the fund<span class=\"_ _1\"></span>s.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gsec\">Estimation uncertainty:<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc6 sc0 ls1 ws0 gsed\">P<span class=\"_ _1\"></span>erf<span class=\"_ _1\"></span>ormance f<span class=\"_ _3\"></span>ees<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gsee\">The significant s<span class=\"_ _1\"></span>our<span class=\"_ _1\"></span>ce of es<span class=\"_ _1\"></span>timation uncertain<span class=\"_ _1\"></span>ty for th<span class=\"_ _1\"></span>e measur<span class=\"_ _3\"></span>ement of perf<span class=\"_ _3\"></span>ormance </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsef\">f<span class=\"_ _1\"></span>ees arises fr<span class=\"_ _3\"></span>om the valuation o<span class=\"_ _1\"></span>f underlying in<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>ents on which the f<span class=\"_ _3\"></span>ees are bas<span class=\"_ _1\"></span>ed. </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gsf0\">These valu<span class=\"_ _1\"></span>ations ar<span class=\"_ _3\"></span>e determined in accor<span class=\"_ _3\"></span>dance with the Gr<span class=\"_ _3\"></span>oup\u2019s valuation polic<span class=\"_ _1\"></span>y as </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gsf1\">described abo<span class=\"_ _1\"></span>ve and inv<span class=\"_ _3\"></span>olve the application of ju<span class=\"_ _1\"></span>dgement in assessin<span class=\"_ _1\"></span>g fair value. A </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsf2\">r<span class=\"_ _1\"></span>easonably possible chan<span class=\"_ _1\"></span>ge in the valua<span class=\"_ _1\"></span>tion of under<span class=\"_ _1\"></span>lying inv<span class=\"_ _1\"></span>estments a<span class=\"_ _1\"></span>t the r<span class=\"_ _1\"></span>eporting </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsf3\">date w<span class=\"_ _1\"></span>ould hav<span class=\"_ _1\"></span>e a corr<span class=\"_ _3\"></span>esponding impact on perf<span class=\"_ _1\"></span>ormance f<span class=\"_ _3\"></span>ee rev<span class=\"_ _3\"></span>enue. For ex<span class=\"_ _1\"></span>ample, a </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsf4\">+/-10% mov<span class=\"_ _1\"></span>ement in r<span class=\"_ _3\"></span>elevant fund valua<span class=\"_ _1\"></span>tions would r<span class=\"_ _3\"></span>esult in a +/- \u00a3559,000 impact on </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsf5\">perf<span class=\"_ _1\"></span>ormance f<span class=\"_ _3\"></span>ee rev<span class=\"_ _1\"></span>enue r<span class=\"_ _3\"></span>ecognised.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsf6\">The estima<span class=\"_ _1\"></span>te of v<span class=\"_ _1\"></span>ariable considera<span class=\"_ _1\"></span>tion and the assessmen<span class=\"_ _1\"></span>t of the r<span class=\"_ _3\"></span>elated constr<span class=\"_ _3\"></span>aint </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gsf7\">ar<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>eassessed a<span class=\"_ _1\"></span>t each r<span class=\"_ _3\"></span>eporting date to r<span class=\"_ _3\"></span>eflect chan<span class=\"_ _1\"></span>ges in fac<span class=\"_ _1\"></span>ts and cir<span class=\"_ _1\"></span>cumstanc<span class=\"_ _1\"></span>es in </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsf8\">accor<span class=\"_ _3\"></span>dance with IFRS 15.59.<span class=\"_ _28c\"> </span></div><div class=\"gsf9\"><table class=\"s wc7 h169\" id=\"_bfa8600c-e03c-4258-a9e0-e56ca4875b04\"><tr><td></td><td class=\"t m0 x463 h2d y2879 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x464 h22 y287a ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x41e h2d y287b ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x465 h22 y287c ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x41e h2d y287d ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x41f h22 y287e ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y287f wc8 h15b\"><div class=\"t m0 x230 h9 y2718 ff3 fs7 fc4 sc0 ls1 ws0\">Managemen<span class=\"_ _1\"></span>t fe<span class=\"_ _1\"></span>es<span class=\"_ _28c\"> </span></div></td><td class=\"c n x466 y2880 w2b h15a\"><div class=\"t m0 x230 h9 y2716 ff2 fs7 fc1 sc0 ls1 ws0\">127,697<span class=\"_ _28c\"> </span></div></td><td class=\"c n x467 y287f w2a h15b\"><div class=\"t m0 x230 h9 y2718 ff3 fs7 fc4 sc0 ls1 ws0\">117,357<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2881 wc9 h15c\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Secr<span class=\"_ _3\"></span>etarial fee<span class=\"_ _1\"></span>s<span class=\"_ _28c\"> </span></div></td><td class=\"c n x408 y2882 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,066<span class=\"_ _28c\"> </span></div></td><td class=\"c n x409 y2881 w3a h15c\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,694<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2883 wca h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Dir<span class=\"_ _3\"></span>ectors\u2019 and monit<span class=\"_ _1\"></span>oring f<span class=\"_ _3\"></span>ees<span class=\"_ _28c\"> </span></div></td><td class=\"c n x432 y2884 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,585<span class=\"_ _28c\"> </span></div></td><td class=\"c n x433 y2883 w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">8,002<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2885 wcb h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">Recurring r<span class=\"_ _3\"></span>evenue<span class=\"_ _28c\"> </span></div></td><td class=\"c n x468 y2885 w2b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">135,348<span class=\"_ _28c\"> </span></div></td><td class=\"c n x469 y2886 w2b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">128,053<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y27a1 wcc h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Marke<span class=\"_ _1\"></span>ting f<span class=\"_ _3\"></span>ees<span class=\"_ _28c\"> </span></div></td><td class=\"c n x46a y27a2 w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">14,187<span class=\"_ _28c\"> </span></div></td><td class=\"c n x46b y27a1 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">13,807<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b wcd h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Arran<span class=\"_ _1\"></span>gement f<span class=\"_ _3\"></span>ees<span class=\"_ _28c\"> </span></div></td><td class=\"c n x408 y277c w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,776<span class=\"_ _28c\"> </span></div></td><td class=\"c n x409 y277b w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,624<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e wce h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">P<span class=\"_ _1\"></span>erf<span class=\"_ _1\"></span>ormance f<span class=\"_ _1\"></span>ees<span class=\"_ _28c\"> </span></div></td><td class=\"c n x46a y277d w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">11,608<span class=\"_ _28c\"> </span></div></td><td class=\"c n x433 y277e w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,165<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x46c y274a w2a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">164,919<span class=\"_ _28c\"> </span></div></td><td class=\"c n x46d y2749 w2b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">148,649<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsfa\">In the year en<span class=\"_ _1\"></span>ded 31 Mar<span class=\"_ _1\"></span>ch 2025, dir<span class=\"_ _1\"></span>ector<span class=\"_ _1\"></span>s\u2019 and monitoring f<span class=\"_ _3\"></span>ees included additional ca<span class=\"_ _1\"></span>tch-up </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsfb\">f<span class=\"_ _1\"></span>ees nego<span class=\"_ _3\"></span>tiated in the ye<span class=\"_ _1\"></span>ar of \u00a33.5 million and manag<span class=\"_ _1\"></span>ement f<span class=\"_ _3\"></span>ees included an additional f<span class=\"_ _1\"></span>ee of </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsfc\">\u00a31.5 million f<span class=\"_ _1\"></span>or ex<span class=\"_ _1\"></span>ceptional services pr<span class=\"_ _3\"></span>ovided during the y<span class=\"_ _1\"></span>ear<span class=\"_ _0\"></span>. </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gsfd\">The timing o<span class=\"_ _1\"></span>f r<span class=\"_ _1\"></span>evenu<span class=\"_ _1\"></span>e is as f<span class=\"_ _1\"></span>ollows:<span class=\"_ _28c\"> </span></div><div class=\"gsfe\"><table class=\"s wcf h16a\" id=\"_72a7cbb1-6acd-4dc4-a39a-da3a803d551a\"><tr><td></td><td class=\"t m0 x463 h2d y2887 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x464 h22 y2888 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x41e h2d y2889 ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"c x46e y288a w27 h16b\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">2025</div><div class=\"t m0 x231 hf3 y2712 ff3 fsb2 fc4 sc0 ls1 ws0\">1<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x41e h2d y288b ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x41f h22 y288c ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x420 h9 y288d ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _1\"></span>iming of tr<span class=\"_ _3\"></span>ansfer o<span class=\"_ _1\"></span>f goods and servic<span class=\"_ _1\"></span>es:<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y277b wd0 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">P<span class=\"_ _1\"></span>oint in time<span class=\"_ _28c\"> </span></div></td><td class=\"c n x46f y277c w37 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">17,963<span class=\"_ _28c\"> </span></div></td><td class=\"c n x470 y277b w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">15,431<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e wd1 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Over time<span class=\"_ _28c\"> </span></div></td><td class=\"c n x468 y277d w2b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">146,956<span class=\"_ _28c\"> </span></div></td><td class=\"c n x469 y277e w2b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">133,218<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x46c y274a w2a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">164,919<span class=\"_ _28c\"> </span></div></td><td class=\"c n x46d y2749 w2b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">148,649<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 hd ff3 fsb fc4 sc0 ls1 ws0 gsff\">1. <span class=\"_ _b\"> </span><span class=\"ff4\">Compara<span class=\"_ _1\"></span>tive inf<span class=\"_ _1\"></span>ormation f<span class=\"_ _1\"></span>or the year ended 31 Mar<span class=\"_ _3\"></span>ch 2025 has been re-pr<span class=\"_ _1\"></span>esented t<span class=\"_ _1\"></span>o correc<span class=\"_ _1\"></span>t the classification of perf<span class=\"_ _3\"></span>ormance </span></div><div class=\"t m0 hd ff3 fsb fc4 sc0 ls1 ws0 gs100\">fee<span class=\"_ _1\"></span>s within the timing of r<span class=\"_ _3\"></span>evenue rec<span class=\"_ _1\"></span>ognition disclosur<span class=\"_ _1\"></span>e. Perf<span class=\"_ _3\"></span>ormance fee r<span class=\"_ _1\"></span>evenue o<span class=\"_ _1\"></span>f \u00a35,165,000 was pr<span class=\"_ _1\"></span>eviously pr<span class=\"_ _1\"></span>esented as </div><div class=\"t m0 hd ff4 fsb fc4 sc0 ls1 ws0 gs101\">re<span class=\"_ _1\"></span>venue r<span class=\"_ _1\"></span>ecognised at a poin<span class=\"_ _1\"></span>t in time. This has been r<span class=\"_ _1\"></span>eclassified as re<span class=\"_ _1\"></span>venue r<span class=\"_ _1\"></span>ecognised o<span class=\"_ _1\"></span>ver time, as the r<span class=\"_ _1\"></span>elated service<span class=\"_ _1\"></span>s are </div><div class=\"t m0 hd ff4 fsb fc4 sc0 ls1 ws0 gs102\">satisfied o<span class=\"_ _1\"></span>ver time and the cust<span class=\"_ _1\"></span>omer simultaneou<span class=\"_ _1\"></span>sly rec<span class=\"_ _1\"></span>eives and consumes th<span class=\"_ _1\"></span>e economic benefits as th<span class=\"_ _1\"></span>e Group perf<span class=\"_ _3\"></span>orms its </div><div class=\"t m0 hd ff4 fsb fc4 sc0 ls1 ws0 gs103\">obligations. This r<span class=\"_ _3\"></span>e-presentation aff<span class=\"_ _3\"></span>ects disclosur<span class=\"_ _1\"></span>e only and has no impact on to<span class=\"_ _1\"></span>tal re<span class=\"_ _1\"></span>venue, pr<span class=\"_ _1\"></span>ofit, net ass<span class=\"_ _1\"></span>ets or cash flows.<span class=\"_ _28c\"> </span></div>Contr<span class=\"_ _1\"></span>act balanc<span class=\"_ _1\"></span>es ar<span class=\"_ _1\"></span>e as f<span class=\"_ _1\"></span>ollows:<span class=\"_ _28c\"> </span><table class=\"s wd2 h16c\" id=\"_1bea85ea-c34a-4f94-9292-8b27129df02b\"><tr><td></td><td class=\"t m0 x264 h2d y288e ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x265 h22 y288f ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x266 h2d y2890 ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x267 h22 y2891 ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x471 h2d y2892 ff2 fs12 fc1 sc0 ls1 ws0\">Contract </td><td class=\"t m0 x472 h22 y2893 ff3 fs12 fc4 sc0 ls1 ws0\">Contr<span class=\"_ _1\"></span>act<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x471 h2d y2894 ff2 fs12 fc1 sc0 ls1 ws0\">liabilities </td><td class=\"t m0 x265 h22 y2895 ff3 fs12 fc4 sc0 ls1 ws0\"> liabilities </td></tr><tr><td></td><td class=\"t m0 x266 h2d y2896 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x267 h22 y2897 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y2898 wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x473 y2899 w62 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(11,493)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x474 y2898 w67 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(7,361)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y289a wd4 h161\"><div class=\"t m0 x230 h9 y277a ff3 fs7 fc4 sc0 ls1 ws0\">Amounts in<span class=\"_ _1\"></span>cluded in contr<span class=\"_ _3\"></span>act liabilities that wer<span class=\"_ _3\"></span>e recognis<span class=\"_ _1\"></span>ed as<span class=\"_ _28c\"> </span></div><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">r<span class=\"_ _1\"></span>evenu<span class=\"_ _1\"></span>e during the period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x475 y289b w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">11,493<span class=\"_ _28c\"> </span></div></td><td class=\"c n x476 y289a w59 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">7,361<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y277e wd5 h161\"><div class=\"t m0 x230 h9 y277a ff3 fs7 fc4 sc0 ls1 ws0\">Cash r<span class=\"_ _3\"></span>eceived in advanc<span class=\"_ _1\"></span>e of perf<span class=\"_ _3\"></span>ormance and not r<span class=\"_ _3\"></span>ecognised as<span class=\"_ _28c\"> </span></div><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">r<span class=\"_ _1\"></span>evenu<span class=\"_ _1\"></span>e during the period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x477 y277d w62 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(12,946)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x478 y277e w63 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(11,493)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a wd6 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x479 y274a w6a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(12,946)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x47a y2749 w63 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(11,493)<span class=\"_ _28c\"> </span></div></td></tr></table>The timing o<span class=\"_ _1\"></span>f r<span class=\"_ _1\"></span>evenu<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>ecognition, billings an<span class=\"_ _1\"></span>d cash collections r<span class=\"_ _3\"></span>esults in either tr<span class=\"_ _1\"></span>ade r<span class=\"_ _1\"></span>eceivables, ac<span class=\"_ _1\"></span>crued incom<span class=\"_ _1\"></span>e (included in tra<span class=\"_ _1\"></span>de r<span class=\"_ _1\"></span>eceivables<span class=\"_ _1\"></span>) or def<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>ed income in the s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>t of financial po<span class=\"_ _1\"></span>sition. For r<span class=\"_ _3\"></span>ecurring f<span class=\"_ _3\"></span>ees, amounts ar<span class=\"_ _1\"></span>e billed either in adv<span class=\"_ _1\"></span>ance or in arr<span class=\"_ _3\"></span>ears pursu<span class=\"_ _1\"></span>ant to a manag<span class=\"_ _1\"></span>ement or advisory a<span class=\"_ _1\"></span>gr<span class=\"_ _1\"></span>eement. The c<span class=\"_ _1\"></span>ontrac<span class=\"_ _1\"></span>t liabilities abov<span class=\"_ _1\"></span>e re<span class=\"_ _3\"></span>flect the def<span class=\"_ _3\"></span>erred incom<span class=\"_ _1\"></span>e in trade and o<span class=\"_ _3\"></span>ther payables.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-489": {
   "value": "4. Re<span class=\"_ _1\"></span>venue<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>The principal componen<span class=\"_ _1\"></span>ts of r<span class=\"_ _3\"></span>evenue which f<span class=\"_ _1\"></span>all within the scope o<span class=\"_ _1\"></span>f IFRS 15 comprise managemen<span class=\"_ _1\"></span>t fe<span class=\"_ _1\"></span>es, secr<span class=\"_ _3\"></span>etarial fee<span class=\"_ _1\"></span>s, dir<span class=\"_ _1\"></span>ector<span class=\"_ _1\"></span>s\u2019 and monitoring f<span class=\"_ _3\"></span>ees, marke<span class=\"_ _1\"></span>ting f<span class=\"_ _3\"></span>ees, arrang<span class=\"_ _1\"></span>ement f<span class=\"_ _3\"></span>ees and perf<span class=\"_ _1\"></span>ormance f<span class=\"_ _3\"></span>ees, which are c<span class=\"_ _1\"></span>ontrac<span class=\"_ _1\"></span>tual arr<span class=\"_ _1\"></span>angements <span class=\"_ _1\"></span>that the Gr<span class=\"_ _3\"></span>oup operat<span class=\"_ _3\"></span>es as principal.<span class=\"_ _28c\"> </span>Managemen<span class=\"_ _1\"></span>t fe<span class=\"_ _1\"></span>es and most s<span class=\"_ _1\"></span>ecr<span class=\"_ _1\"></span>etarial f<span class=\"_ _3\"></span>ees are de<span class=\"_ _1\"></span>fined in inv<span class=\"_ _1\"></span>estment mana<span class=\"_ _1\"></span>gement agr<span class=\"_ _3\"></span>eements and ar<span class=\"_ _1\"></span>e gener<span class=\"_ _1\"></span>ally based on a per<span class=\"_ _3\"></span>centage of f<span class=\"_ _1\"></span>und Net Asse<span class=\"_ _1\"></span>t V<span class=\"_ _3\"></span>alue (\u201cNA<span class=\"_ _3\"></span>V\u201d) or commit<span class=\"_ _1\"></span>ted capital, with som<span class=\"_ _1\"></span>e secr<span class=\"_ _3\"></span>etarial fee<span class=\"_ _1\"></span>s being based on an a<span class=\"_ _1\"></span>gre<span class=\"_ _1\"></span>ed fixed r<span class=\"_ _3\"></span>ate. Dir<span class=\"_ _3\"></span>ectors\u2019 and monitorin<span class=\"_ _1\"></span>g fe<span class=\"_ _1\"></span>es ar<span class=\"_ _1\"></span>e gener<span class=\"_ _1\"></span>ally based on a specified fix<span class=\"_ _1\"></span>ed f<span class=\"_ _3\"></span>ee agreed with the c<span class=\"_ _1\"></span>ustom<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>.<span class=\"_ _28c\"> </span>Managemen<span class=\"_ _1\"></span>t, secr<span class=\"_ _1\"></span>etarial and dir<span class=\"_ _3\"></span>ectors\u2019 an<span class=\"_ _1\"></span>d monitoring f<span class=\"_ _3\"></span>ees are r<span class=\"_ _3\"></span>ecognised o<span class=\"_ _1\"></span>ver time to the ext<span class=\"_ _3\"></span>ent that it is pr<span class=\"_ _1\"></span>obable that ther<span class=\"_ _3\"></span>e will be economic benefit an<span class=\"_ _1\"></span>d income can be r<span class=\"_ _1\"></span>eliably measur<span class=\"_ _3\"></span>ed. This r<span class=\"_ _1\"></span>evenue is r<span class=\"_ _3\"></span>ecognised o<span class=\"_ _1\"></span>ver time on the basis th<span class=\"_ _1\"></span>at the cus<span class=\"_ _1\"></span>tomer simultane<span class=\"_ _1\"></span>ously r<span class=\"_ _3\"></span>eceives and consume<span class=\"_ _1\"></span>s the economic bene<span class=\"_ _3\"></span>fits of the pr<span class=\"_ _1\"></span>ovided asse<span class=\"_ _1\"></span>t as the Gr<span class=\"_ _3\"></span>oup performs its oblig<span class=\"_ _1\"></span>ations.<span class=\"_ _28c\"> </span>P<span class=\"_ _1\"></span>erf<span class=\"_ _1\"></span>ormance f<span class=\"_ _1\"></span>ees ar<span class=\"_ _3\"></span>e based on re<span class=\"_ _3\"></span>turns achieved abov<span class=\"_ _3\"></span>e predet<span class=\"_ _1\"></span>ermined thr<span class=\"_ _3\"></span>esholds in the r<span class=\"_ _1\"></span>elevant c<span class=\"_ _1\"></span>ontrac<span class=\"_ _1\"></span>tual arr<span class=\"_ _1\"></span>angements which c<span class=\"_ _1\"></span>an be dir<span class=\"_ _1\"></span>ectly or indir<span class=\"_ _3\"></span>ectly relat<span class=\"_ _3\"></span>ed to investm<span class=\"_ _1\"></span>ent managemen<span class=\"_ _1\"></span>t agr<span class=\"_ _1\"></span>eements (see mana<span class=\"_ _1\"></span>gement f<span class=\"_ _3\"></span>ees above<span class=\"_ _1\"></span>). These f<span class=\"_ _3\"></span>ees r<span class=\"_ _1\"></span>epre<span class=\"_ _1\"></span>sent variable considera<span class=\"_ _1\"></span>tion and ar<span class=\"_ _3\"></span>e also rec<span class=\"_ _1\"></span>ognised ov<span class=\"_ _1\"></span>er time only to the e<span class=\"_ _1\"></span>xtent tha<span class=\"_ _1\"></span>t it is highly prob<span class=\"_ _1\"></span>able that a significant r<span class=\"_ _3\"></span>ever<span class=\"_ _1\"></span>sal in the amount o<span class=\"_ _3\"></span>f rev<span class=\"_ _1\"></span>enue r<span class=\"_ _3\"></span>ecognised will not oc<span class=\"_ _1\"></span>cur (i.e. when the variable consider<span class=\"_ _1\"></span>ation constr<span class=\"_ _3\"></span>aint is lifted<span class=\"_ _1\"></span>) and when the f<span class=\"_ _3\"></span>ees can be measur<span class=\"_ _3\"></span>ed reliably.<span class=\"_ _28c\"> </span>Marke<span class=\"_ _1\"></span>ting f<span class=\"_ _3\"></span>ees are bas<span class=\"_ _1\"></span>ed on a rat<span class=\"_ _1\"></span>e agr<span class=\"_ _3\"></span>eed with the customer and r<span class=\"_ _3\"></span>ecognised a<span class=\"_ _1\"></span>t the point in time when the r<span class=\"_ _3\"></span>elated funds h<span class=\"_ _1\"></span>ave been allo<span class=\"_ _3\"></span>tted or managem<span class=\"_ _1\"></span>ent hav<span class=\"_ _1\"></span>e certainty as t<span class=\"_ _1\"></span>o the r<span class=\"_ _3\"></span>eceipt of such r<span class=\"_ _3\"></span>evenue, su<span class=\"_ _1\"></span>ch that it is highly pr<span class=\"_ _3\"></span>obable that a significant r<span class=\"_ _3\"></span>eversal in the amount o<span class=\"_ _1\"></span>f r<span class=\"_ _1\"></span>evenu<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>ecognised will no<span class=\"_ _3\"></span>t occur and when the f<span class=\"_ _1\"></span>ees can be me<span class=\"_ _1\"></span>asur<span class=\"_ _1\"></span>ed r<span class=\"_ _1\"></span>eliably.<span class=\"_ _28c\"> </span>Arran<span class=\"_ _1\"></span>gement f<span class=\"_ _3\"></span>ees are b<span class=\"_ _1\"></span>ased on a set r<span class=\"_ _3\"></span>ate agr<span class=\"_ _1\"></span>eed with the cus<span class=\"_ _1\"></span>tomer and r<span class=\"_ _3\"></span>ecognised at the point in time when the r<span class=\"_ _3\"></span>elated service oblig<span class=\"_ _3\"></span>ations have been achie<span class=\"_ _1\"></span>ved. The Gr<span class=\"_ _3\"></span>oup does not pr<span class=\"_ _3\"></span>ovide extende<span class=\"_ _1\"></span>d payment t<span class=\"_ _1\"></span>erms on its services and ther<span class=\"_ _3\"></span>ef<span class=\"_ _3\"></span>ore no significant financing c<span class=\"_ _1\"></span>omponents ar<span class=\"_ _3\"></span>e identified by the Gr<span class=\"_ _3\"></span>oup.<span class=\"_ _28c\"> </span>The NA<span class=\"_ _0\"></span>V<span class=\"_ _3\"></span>s which are used t<span class=\"_ _3\"></span>o calculate managemen<span class=\"_ _1\"></span>t f<span class=\"_ _1\"></span>ees ar<span class=\"_ _3\"></span>e subject to the Gr<span class=\"_ _3\"></span>oup\u2019s fund valuations polic<span class=\"_ _1\"></span>y which sets out a<span class=\"_ _1\"></span>cceptable me<span class=\"_ _1\"></span>thodologies that ma<span class=\"_ _1\"></span>y be applied in valuing a fund\u2019s inv<span class=\"_ _1\"></span>estment<span class=\"_ _1\"></span>s. Each quarter<span class=\"_ _3\"></span>, each Inv<span class=\"_ _3\"></span>estment Manager or V<span class=\"_ _0\"></span>aluations team values their inv<span class=\"_ _1\"></span>estments in ac<span class=\"_ _1\"></span>cor<span class=\"_ _3\"></span>dance with the guidelines o<span class=\"_ _1\"></span>f this policy<span class=\"_ _3\"></span>, typically the International Privat<span class=\"_ _1\"></span>e Equity and V<span class=\"_ _3\"></span>entur<span class=\"_ _3\"></span>e Capital (\u201cIPEV\u201d) V<span class=\"_ _3\"></span>aluation Guidelin<span class=\"_ _1\"></span>es (December 2022) dev<span class=\"_ _1\"></span>eloped by the British V<span class=\"_ _0\"></span>entur<span class=\"_ _1\"></span>e Capital Associa<span class=\"_ _1\"></span>tion and other or<span class=\"_ _3\"></span>ganisations. These v<span class=\"_ _1\"></span>aluations ar<span class=\"_ _3\"></span>e then appr<span class=\"_ _1\"></span>ove<span class=\"_ _1\"></span>d by the Gr<span class=\"_ _3\"></span>oup\u2019s valuation commit<span class=\"_ _3\"></span>tee and wher<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>elevant ar<span class=\"_ _3\"></span>e also appr<span class=\"_ _1\"></span>ove<span class=\"_ _1\"></span>d by the independent boar<span class=\"_ _3\"></span>ds of ea<span class=\"_ _1\"></span>ch fund.<span class=\"_ _28c\"> </span>Ke<span class=\"_ _3\"></span>y judgement:<span class=\"_ _28c\"> </span>P<span class=\"_ _1\"></span>erf<span class=\"_ _1\"></span>ormance f<span class=\"_ _3\"></span>ees<span class=\"_ _28c\"> </span>As set ou<span class=\"_ _1\"></span>t in the acco<span class=\"_ _1\"></span>unting policy abo<span class=\"_ _1\"></span>ve, perf<span class=\"_ _3\"></span>ormance fee<span class=\"_ _1\"></span>s r<span class=\"_ _1\"></span>epre<span class=\"_ _1\"></span>sent variable considera<span class=\"_ _1\"></span>tion and r<span class=\"_ _3\"></span>equire judgem<span class=\"_ _1\"></span>ent in determinin<span class=\"_ _1\"></span>g when it is appr<span class=\"_ _1\"></span>opriate t<span class=\"_ _1\"></span>o r<span class=\"_ _1\"></span>ecognise r<span class=\"_ _1\"></span>evenu<span class=\"_ _1\"></span>e. This is particularly r<span class=\"_ _3\"></span>elevant f<span class=\"_ _3\"></span>or carried inter<span class=\"_ _3\"></span>est arrang<span class=\"_ _1\"></span>ements and mul<span class=\"_ _1\"></span>ti-period perf<span class=\"_ _1\"></span>ormance f<span class=\"_ _3\"></span>ee structur<span class=\"_ _3\"></span>es.<span class=\"_ _28c\"> </span>In making this assessmen<span class=\"_ _1\"></span>t, management c<span class=\"_ _1\"></span>onsiders the specific t<span class=\"_ _1\"></span>erms of ea<span class=\"_ _1\"></span>ch arrangem<span class=\"_ _1\"></span>ent, including hur<span class=\"_ _3\"></span>dle ra<span class=\"_ _1\"></span>tes, wa<span class=\"_ _1\"></span>terfall alloca<span class=\"_ _1\"></span>tions and any clawb<span class=\"_ _1\"></span>ack pr<span class=\"_ _1\"></span>ovisions, to<span class=\"_ _1\"></span>gether with the level o<span class=\"_ _3\"></span>f fund performanc<span class=\"_ _1\"></span>e achieve<span class=\"_ _1\"></span>d and the exten<span class=\"_ _1\"></span>t to which out<span class=\"_ _1\"></span>comes r<span class=\"_ _3\"></span>emain subject to fut<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e perf<span class=\"_ _1\"></span>ormance of th<span class=\"_ _1\"></span>e underlying in<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>ents. This inv<span class=\"_ _1\"></span>olves de<span class=\"_ _1\"></span>termining when the uncertainty ass<span class=\"_ _1\"></span>ociated with the v<span class=\"_ _1\"></span>ariable consideration h<span class=\"_ _1\"></span>as been sufficiently r<span class=\"_ _3\"></span>esolved su<span class=\"_ _1\"></span>ch that the variable c<span class=\"_ _1\"></span>onsideration c<span class=\"_ _1\"></span>onstrain<span class=\"_ _1\"></span>t is lift<span class=\"_ _1\"></span>ed.<span class=\"_ _28c\"> </span>During the y<span class=\"_ _1\"></span>ear<span class=\"_ _3\"></span>, the Gr<span class=\"_ _1\"></span>oup r<span class=\"_ _1\"></span>efined its appr<span class=\"_ _3\"></span>oach to r<span class=\"_ _3\"></span>ecognising perf<span class=\"_ _3\"></span>ormance fee r<span class=\"_ _3\"></span>evenue, f<span class=\"_ _1\"></span>ollowing the a<span class=\"_ _1\"></span>vailability of additional in<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ormation and evidenc<span class=\"_ _1\"></span>e, and r<span class=\"_ _1\"></span>eassessed th<span class=\"_ _1\"></span>e appr<span class=\"_ _1\"></span>opriate poin<span class=\"_ _1\"></span>t at which to r<span class=\"_ _3\"></span>ecognise variable consider<span class=\"_ _1\"></span>ation under IFRS 15. In partic<span class=\"_ _1\"></span>ular<span class=\"_ _3\"></span>, the Gr<span class=\"_ _3\"></span>oup considere<span class=\"_ _1\"></span>d whether the thr<span class=\"_ _3\"></span>eshold f<span class=\"_ _1\"></span>or r<span class=\"_ _1\"></span>ecognising perf<span class=\"_ _3\"></span>ormance f<span class=\"_ _1\"></span>ees could be met be<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ore un<span class=\"_ _1\"></span>certainty is fully r<span class=\"_ _3\"></span>esolved, r<span class=\"_ _1\"></span>ather than only at a sin<span class=\"_ _1\"></span>gle point in time. In applying this judgemen<span class=\"_ _1\"></span>t, the Gr<span class=\"_ _3\"></span>oup considers the diff<span class=\"_ _3\"></span>ering charact<span class=\"_ _1\"></span>eristics of perf<span class=\"_ _3\"></span>ormance f<span class=\"_ _1\"></span>ee arrang<span class=\"_ _1\"></span>ements. F<span class=\"_ _3\"></span>or annual benchmark struct<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>es, judgement f<span class=\"_ _3\"></span>ocuses on whe<span class=\"_ _1\"></span>ther perf<span class=\"_ _1\"></span>ormance pr<span class=\"_ _3\"></span>ovides sufficient he<span class=\"_ _1\"></span>adr<span class=\"_ _1\"></span>oom ov<span class=\"_ _1\"></span>er the benchmark, assessed b<span class=\"_ _1\"></span>y r<span class=\"_ _1\"></span>ef<span class=\"_ _3\"></span>erence t<span class=\"_ _1\"></span>o fund r<span class=\"_ _3\"></span>eturns over th<span class=\"_ _1\"></span>e applicable measur<span class=\"_ _3\"></span>ement period. F<span class=\"_ _1\"></span>or closed-ended fun<span class=\"_ _1\"></span>ds, judgement r<span class=\"_ _3\"></span>eflects pr<span class=\"_ _3\"></span>ogr<span class=\"_ _1\"></span>ession thr<span class=\"_ _1\"></span>ough mul<span class=\"_ _1\"></span>ti-period waterf<span class=\"_ _1\"></span>all struct<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>es and the risk o<span class=\"_ _1\"></span>f clawback, inclu<span class=\"_ _1\"></span>ding whether in<span class=\"_ _1\"></span>vest<span class=\"_ _1\"></span>ors\u2019 capital c<span class=\"_ _1\"></span>ommitments hav<span class=\"_ _1\"></span>e been fully r<span class=\"_ _3\"></span>epaid. For ever<span class=\"_ _3\"></span>green f<span class=\"_ _1\"></span>unds, judgemen<span class=\"_ _1\"></span>t is applied at the lev<span class=\"_ _1\"></span>el of individual in<span class=\"_ _1\"></span>vestmen<span class=\"_ _1\"></span>ts, particularly th<span class=\"_ _1\"></span>e likelihood an<span class=\"_ _1\"></span>d timing of r<span class=\"_ _3\"></span>ealisations.<span class=\"_ _28c\"> </span>Wher<span class=\"_ _3\"></span>e it is assessed to be highly pr<span class=\"_ _3\"></span>obable that no significant r<span class=\"_ _3\"></span>evers<span class=\"_ _1\"></span>al will occur<span class=\"_ _3\"></span>, perf<span class=\"_ _1\"></span>ormance f<span class=\"_ _3\"></span>ees are r<span class=\"_ _3\"></span>ecognised ov<span class=\"_ _3\"></span>er time on a proportionat<span class=\"_ _1\"></span>e basis, r<span class=\"_ _1\"></span>eflec<span class=\"_ _1\"></span>ting the pat<span class=\"_ _1\"></span>tern of s<span class=\"_ _1\"></span>ervices pr<span class=\"_ _3\"></span>ovided over the lif<span class=\"_ _3\"></span>e of the fund<span class=\"_ _1\"></span>s.<span class=\"_ _28c\"> </span>Estimation uncertainty:<span class=\"_ _28c\"> </span>P<span class=\"_ _1\"></span>erf<span class=\"_ _1\"></span>ormance f<span class=\"_ _3\"></span>ees<span class=\"_ _28c\"> </span>The significant s<span class=\"_ _1\"></span>our<span class=\"_ _1\"></span>ce of es<span class=\"_ _1\"></span>timation uncertain<span class=\"_ _1\"></span>ty for th<span class=\"_ _1\"></span>e measur<span class=\"_ _3\"></span>ement of perf<span class=\"_ _3\"></span>ormance f<span class=\"_ _1\"></span>ees arises fr<span class=\"_ _3\"></span>om the valuation o<span class=\"_ _1\"></span>f underlying in<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>ents on which the f<span class=\"_ _3\"></span>ees are bas<span class=\"_ _1\"></span>ed. These valu<span class=\"_ _1\"></span>ations ar<span class=\"_ _3\"></span>e determined in accor<span class=\"_ _3\"></span>dance with the Gr<span class=\"_ _3\"></span>oup\u2019s valuation polic<span class=\"_ _1\"></span>y as described abo<span class=\"_ _1\"></span>ve and inv<span class=\"_ _3\"></span>olve the application of ju<span class=\"_ _1\"></span>dgement in assessin<span class=\"_ _1\"></span>g fair value. A r<span class=\"_ _1\"></span>easonably possible chan<span class=\"_ _1\"></span>ge in the valua<span class=\"_ _1\"></span>tion of under<span class=\"_ _1\"></span>lying inv<span class=\"_ _1\"></span>estments a<span class=\"_ _1\"></span>t the r<span class=\"_ _1\"></span>eporting date w<span class=\"_ _1\"></span>ould hav<span class=\"_ _1\"></span>e a corr<span class=\"_ _3\"></span>esponding impact on perf<span class=\"_ _1\"></span>ormance f<span class=\"_ _3\"></span>ee rev<span class=\"_ _3\"></span>enue. For ex<span class=\"_ _1\"></span>ample, a +/-10% mov<span class=\"_ _1\"></span>ement in r<span class=\"_ _3\"></span>elevant fund valua<span class=\"_ _1\"></span>tions would r<span class=\"_ _3\"></span>esult in a +/- \u00a3559,000 impact on perf<span class=\"_ _1\"></span>ormance f<span class=\"_ _3\"></span>ee rev<span class=\"_ _1\"></span>enue r<span class=\"_ _3\"></span>ecognised.<span class=\"_ _28c\"> </span>The estima<span class=\"_ _1\"></span>te of v<span class=\"_ _1\"></span>ariable considera<span class=\"_ _1\"></span>tion and the assessmen<span class=\"_ _1\"></span>t of the r<span class=\"_ _3\"></span>elated constr<span class=\"_ _3\"></span>aint ar<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>eassessed a<span class=\"_ _1\"></span>t each r<span class=\"_ _3\"></span>eporting date to r<span class=\"_ _3\"></span>eflect chan<span class=\"_ _1\"></span>ges in fac<span class=\"_ _1\"></span>ts and cir<span class=\"_ _1\"></span>cumstanc<span class=\"_ _1\"></span>es in accor<span class=\"_ _3\"></span>dance with IFRS 15.59.<span class=\"_ _28c\"> </span><table class=\"s wc7 h169\" id=\"_bfa8600c-e03c-4258-a9e0-e56ca4875b04\"><tr><td></td><td class=\"t m0 x463 h2d y2879 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x464 h22 y287a ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x41e h2d y287b ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x465 h22 y287c ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x41e h2d y287d ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x41f h22 y287e ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y287f wc8 h15b\"><div class=\"t m0 x230 h9 y2718 ff3 fs7 fc4 sc0 ls1 ws0\">Managemen<span class=\"_ _1\"></span>t fe<span class=\"_ _1\"></span>es<span class=\"_ _28c\"> </span></div></td><td class=\"c n x466 y2880 w2b h15a\"><div class=\"t m0 x230 h9 y2716 ff2 fs7 fc1 sc0 ls1 ws0\">127,697<span class=\"_ _28c\"> </span></div></td><td class=\"c n x467 y287f w2a h15b\"><div class=\"t m0 x230 h9 y2718 ff3 fs7 fc4 sc0 ls1 ws0\">117,357<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2881 wc9 h15c\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Secr<span class=\"_ _3\"></span>etarial fee<span class=\"_ _1\"></span>s<span class=\"_ _28c\"> </span></div></td><td class=\"c n x408 y2882 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,066<span class=\"_ _28c\"> </span></div></td><td class=\"c n x409 y2881 w3a h15c\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,694<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2883 wca h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Dir<span class=\"_ _3\"></span>ectors\u2019 and monit<span class=\"_ _1\"></span>oring f<span class=\"_ _3\"></span>ees<span class=\"_ _28c\"> </span></div></td><td class=\"c n x432 y2884 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,585<span class=\"_ _28c\"> </span></div></td><td class=\"c n x433 y2883 w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">8,002<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2885 wcb h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">Recurring r<span class=\"_ _3\"></span>evenue<span class=\"_ _28c\"> </span></div></td><td class=\"c n x468 y2885 w2b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">135,348<span class=\"_ _28c\"> </span></div></td><td class=\"c n x469 y2886 w2b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">128,053<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y27a1 wcc h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Marke<span class=\"_ _1\"></span>ting f<span class=\"_ _3\"></span>ees<span class=\"_ _28c\"> </span></div></td><td class=\"c n x46a y27a2 w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">14,187<span class=\"_ _28c\"> </span></div></td><td class=\"c n x46b y27a1 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">13,807<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b wcd h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Arran<span class=\"_ _1\"></span>gement f<span class=\"_ _3\"></span>ees<span class=\"_ _28c\"> </span></div></td><td class=\"c n x408 y277c w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,776<span class=\"_ _28c\"> </span></div></td><td class=\"c n x409 y277b w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,624<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e wce h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">P<span class=\"_ _1\"></span>erf<span class=\"_ _1\"></span>ormance f<span class=\"_ _1\"></span>ees<span class=\"_ _28c\"> </span></div></td><td class=\"c n x46a y277d w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">11,608<span class=\"_ _28c\"> </span></div></td><td class=\"c n x433 y277e w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,165<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x46c y274a w2a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">164,919<span class=\"_ _28c\"> </span></div></td><td class=\"c n x46d y2749 w2b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">148,649<span class=\"_ _28c\"> </span></div></td></tr></table>In the year en<span class=\"_ _1\"></span>ded 31 Mar<span class=\"_ _1\"></span>ch 2025, dir<span class=\"_ _1\"></span>ector<span class=\"_ _1\"></span>s\u2019 and monitoring f<span class=\"_ _3\"></span>ees included additional ca<span class=\"_ _1\"></span>tch-up f<span class=\"_ _1\"></span>ees nego<span class=\"_ _3\"></span>tiated in the ye<span class=\"_ _1\"></span>ar of \u00a33.5 million and manag<span class=\"_ _1\"></span>ement f<span class=\"_ _3\"></span>ees included an additional f<span class=\"_ _1\"></span>ee of \u00a31.5 million f<span class=\"_ _1\"></span>or ex<span class=\"_ _1\"></span>ceptional services pr<span class=\"_ _3\"></span>ovided during the y<span class=\"_ _1\"></span>ear<span class=\"_ _0\"></span>. The timing o<span class=\"_ _1\"></span>f r<span class=\"_ _1\"></span>evenu<span class=\"_ _1\"></span>e is as f<span class=\"_ _1\"></span>ollows:<span class=\"_ _28c\"> </span><table class=\"s wcf h16a\" id=\"_72a7cbb1-6acd-4dc4-a39a-da3a803d551a\"><tr><td></td><td class=\"t m0 x463 h2d y2887 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x464 h22 y2888 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x41e h2d y2889 ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"c x46e y288a w27 h16b\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">2025</div><div class=\"t m0 x231 hf3 y2712 ff3 fsb2 fc4 sc0 ls1 ws0\">1<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x41e h2d y288b ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x41f h22 y288c ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x420 h9 y288d ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _1\"></span>iming of tr<span class=\"_ _3\"></span>ansfer o<span class=\"_ _1\"></span>f goods and servic<span class=\"_ _1\"></span>es:<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y277b wd0 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">P<span class=\"_ _1\"></span>oint in time<span class=\"_ _28c\"> </span></div></td><td class=\"c n x46f y277c w37 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">17,963<span class=\"_ _28c\"> </span></div></td><td class=\"c n x470 y277b w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">15,431<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e wd1 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Over time<span class=\"_ _28c\"> </span></div></td><td class=\"c n x468 y277d w2b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">146,956<span class=\"_ _28c\"> </span></div></td><td class=\"c n x469 y277e w2b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">133,218<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x46c y274a w2a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">164,919<span class=\"_ _28c\"> </span></div></td><td class=\"c n x46d y2749 w2b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">148,649<span class=\"_ _28c\"> </span></div></td></tr></table>1. <span class=\"_ _b\"> </span><span class=\"ff4\">Compara<span class=\"_ _1\"></span>tive inf<span class=\"_ _1\"></span>ormation f<span class=\"_ _1\"></span>or the year ended 31 Mar<span class=\"_ _3\"></span>ch 2025 has been re-pr<span class=\"_ _1\"></span>esented t<span class=\"_ _1\"></span>o correc<span class=\"_ _1\"></span>t the classification of perf<span class=\"_ _3\"></span>ormance </span>fee<span class=\"_ _1\"></span>s within the timing of r<span class=\"_ _3\"></span>evenue rec<span class=\"_ _1\"></span>ognition disclosur<span class=\"_ _1\"></span>e. Perf<span class=\"_ _3\"></span>ormance fee r<span class=\"_ _1\"></span>evenue o<span class=\"_ _1\"></span>f \u00a35,165,000 was pr<span class=\"_ _1\"></span>eviously pr<span class=\"_ _1\"></span>esented as re<span class=\"_ _1\"></span>venue r<span class=\"_ _1\"></span>ecognised at a poin<span class=\"_ _1\"></span>t in time. This has been r<span class=\"_ _1\"></span>eclassified as re<span class=\"_ _1\"></span>venue r<span class=\"_ _1\"></span>ecognised o<span class=\"_ _1\"></span>ver time, as the r<span class=\"_ _1\"></span>elated service<span class=\"_ _1\"></span>s are satisfied o<span class=\"_ _1\"></span>ver time and the cust<span class=\"_ _1\"></span>omer simultaneou<span class=\"_ _1\"></span>sly rec<span class=\"_ _1\"></span>eives and consumes th<span class=\"_ _1\"></span>e economic benefits as th<span class=\"_ _1\"></span>e Group perf<span class=\"_ _3\"></span>orms its obligations. This r<span class=\"_ _3\"></span>e-presentation aff<span class=\"_ _3\"></span>ects disclosur<span class=\"_ _1\"></span>e only and has no impact on to<span class=\"_ _1\"></span>tal re<span class=\"_ _1\"></span>venue, pr<span class=\"_ _1\"></span>ofit, net ass<span class=\"_ _1\"></span>ets or cash flows.<span class=\"_ _28c\"> </span><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs105\">Contr<span class=\"_ _1\"></span>act balanc<span class=\"_ _1\"></span>es ar<span class=\"_ _1\"></span>e as f<span class=\"_ _1\"></span>ollows:<span class=\"_ _28c\"> </span></div><div class=\"gs106\"><table class=\"s wd2 h16c\" id=\"_1bea85ea-c34a-4f94-9292-8b27129df02b\"><tr><td></td><td class=\"t m0 x264 h2d y288e ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x265 h22 y288f ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x266 h2d y2890 ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x267 h22 y2891 ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x471 h2d y2892 ff2 fs12 fc1 sc0 ls1 ws0\">Contract </td><td class=\"t m0 x472 h22 y2893 ff3 fs12 fc4 sc0 ls1 ws0\">Contr<span class=\"_ _1\"></span>act<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x471 h2d y2894 ff2 fs12 fc1 sc0 ls1 ws0\">liabilities </td><td class=\"t m0 x265 h22 y2895 ff3 fs12 fc4 sc0 ls1 ws0\"> liabilities </td></tr><tr><td></td><td class=\"t m0 x266 h2d y2896 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x267 h22 y2897 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y2898 wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x473 y2899 w62 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(11,493)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x474 y2898 w67 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(7,361)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y289a wd4 h161\"><div class=\"t m0 x230 h9 y277a ff3 fs7 fc4 sc0 ls1 ws0\">Amounts in<span class=\"_ _1\"></span>cluded in contr<span class=\"_ _3\"></span>act liabilities that wer<span class=\"_ _3\"></span>e recognis<span class=\"_ _1\"></span>ed as<span class=\"_ _28c\"> </span></div><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">r<span class=\"_ _1\"></span>evenu<span class=\"_ _1\"></span>e during the period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x475 y289b w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">11,493<span class=\"_ _28c\"> </span></div></td><td class=\"c n x476 y289a w59 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">7,361<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y277e wd5 h161\"><div class=\"t m0 x230 h9 y277a ff3 fs7 fc4 sc0 ls1 ws0\">Cash r<span class=\"_ _3\"></span>eceived in advanc<span class=\"_ _1\"></span>e of perf<span class=\"_ _3\"></span>ormance and not r<span class=\"_ _3\"></span>ecognised as<span class=\"_ _28c\"> </span></div><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">r<span class=\"_ _1\"></span>evenu<span class=\"_ _1\"></span>e during the period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x477 y277d w62 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(12,946)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x478 y277e w63 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(11,493)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a wd6 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x479 y274a w6a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(12,946)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x47a y2749 w63 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(11,493)<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs107\">The timing o<span class=\"_ _1\"></span>f r<span class=\"_ _1\"></span>evenu<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>ecognition, billings an<span class=\"_ _1\"></span>d cash collections r<span class=\"_ _3\"></span>esults in either tr<span class=\"_ _1\"></span>ade </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs108\">r<span class=\"_ _1\"></span>eceivables, ac<span class=\"_ _1\"></span>crued incom<span class=\"_ _1\"></span>e (included in tra<span class=\"_ _1\"></span>de r<span class=\"_ _1\"></span>eceivables<span class=\"_ _1\"></span>) or def<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>ed income in the s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>t </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs109\">of financial po<span class=\"_ _1\"></span>sition. For r<span class=\"_ _3\"></span>ecurring f<span class=\"_ _3\"></span>ees, amounts ar<span class=\"_ _1\"></span>e billed either in adv<span class=\"_ _1\"></span>ance or in arr<span class=\"_ _3\"></span>ears </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs10a\">pursu<span class=\"_ _1\"></span>ant to a manag<span class=\"_ _1\"></span>ement or advisory a<span class=\"_ _1\"></span>gr<span class=\"_ _1\"></span>eement. The c<span class=\"_ _1\"></span>ontrac<span class=\"_ _1\"></span>t liabilities abov<span class=\"_ _1\"></span>e re<span class=\"_ _3\"></span>flect the </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs10b\">def<span class=\"_ _3\"></span>erred incom<span class=\"_ _1\"></span>e in trade and o<span class=\"_ _3\"></span>ther payables.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-524": {
   "value": "Accounting policy:<span class=\"_ _28c\"> </span>The principal componen<span class=\"_ _1\"></span>ts of r<span class=\"_ _3\"></span>evenue which f<span class=\"_ _1\"></span>all within the scope o<span class=\"_ _1\"></span>f IFRS 15 comprise managemen<span class=\"_ _1\"></span>t fe<span class=\"_ _1\"></span>es, secr<span class=\"_ _3\"></span>etarial fee<span class=\"_ _1\"></span>s, dir<span class=\"_ _1\"></span>ector<span class=\"_ _1\"></span>s\u2019 and monitoring f<span class=\"_ _3\"></span>ees, marke<span class=\"_ _1\"></span>ting f<span class=\"_ _3\"></span>ees, arrang<span class=\"_ _1\"></span>ement f<span class=\"_ _3\"></span>ees and perf<span class=\"_ _1\"></span>ormance f<span class=\"_ _3\"></span>ees, which are c<span class=\"_ _1\"></span>ontrac<span class=\"_ _1\"></span>tual arr<span class=\"_ _1\"></span>angements <span class=\"_ _1\"></span>that the Gr<span class=\"_ _3\"></span>oup operat<span class=\"_ _3\"></span>es as principal.<span class=\"_ _28c\"> </span>Managemen<span class=\"_ _1\"></span>t fe<span class=\"_ _1\"></span>es and most s<span class=\"_ _1\"></span>ecr<span class=\"_ _1\"></span>etarial f<span class=\"_ _3\"></span>ees are de<span class=\"_ _1\"></span>fined in inv<span class=\"_ _1\"></span>estment mana<span class=\"_ _1\"></span>gement agr<span class=\"_ _3\"></span>eements and ar<span class=\"_ _1\"></span>e gener<span class=\"_ _1\"></span>ally based on a per<span class=\"_ _3\"></span>centage of f<span class=\"_ _1\"></span>und Net Asse<span class=\"_ _1\"></span>t V<span class=\"_ _3\"></span>alue (\u201cNA<span class=\"_ _3\"></span>V\u201d) or commit<span class=\"_ _1\"></span>ted capital, with som<span class=\"_ _1\"></span>e secr<span class=\"_ _3\"></span>etarial fee<span class=\"_ _1\"></span>s being based on an a<span class=\"_ _1\"></span>gre<span class=\"_ _1\"></span>ed fixed r<span class=\"_ _3\"></span>ate. Dir<span class=\"_ _3\"></span>ectors\u2019 and monitorin<span class=\"_ _1\"></span>g fe<span class=\"_ _1\"></span>es ar<span class=\"_ _1\"></span>e gener<span class=\"_ _1\"></span>ally based on a specified fix<span class=\"_ _1\"></span>ed f<span class=\"_ _3\"></span>ee agreed with the c<span class=\"_ _1\"></span>ustom<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>.<span class=\"_ _28c\"> </span>Managemen<span class=\"_ _1\"></span>t, secr<span class=\"_ _1\"></span>etarial and dir<span class=\"_ _3\"></span>ectors\u2019 an<span class=\"_ _1\"></span>d monitoring f<span class=\"_ _3\"></span>ees are r<span class=\"_ _3\"></span>ecognised o<span class=\"_ _1\"></span>ver time to the ext<span class=\"_ _3\"></span>ent that it is pr<span class=\"_ _1\"></span>obable that ther<span class=\"_ _3\"></span>e will be economic benefit an<span class=\"_ _1\"></span>d income can be r<span class=\"_ _1\"></span>eliably measur<span class=\"_ _3\"></span>ed. This r<span class=\"_ _1\"></span>evenue is r<span class=\"_ _3\"></span>ecognised o<span class=\"_ _1\"></span>ver time on the basis th<span class=\"_ _1\"></span>at the cus<span class=\"_ _1\"></span>tomer simultane<span class=\"_ _1\"></span>ously r<span class=\"_ _3\"></span>eceives and consume<span class=\"_ _1\"></span>s the economic bene<span class=\"_ _3\"></span>fits of the pr<span class=\"_ _1\"></span>ovided asse<span class=\"_ _1\"></span>t as the Gr<span class=\"_ _3\"></span>oup performs its oblig<span class=\"_ _1\"></span>ations.<span class=\"_ _28c\"> </span>P<span class=\"_ _1\"></span>erf<span class=\"_ _1\"></span>ormance f<span class=\"_ _1\"></span>ees ar<span class=\"_ _3\"></span>e based on re<span class=\"_ _3\"></span>turns achieved abov<span class=\"_ _3\"></span>e predet<span class=\"_ _1\"></span>ermined thr<span class=\"_ _3\"></span>esholds in the r<span class=\"_ _1\"></span>elevant c<span class=\"_ _1\"></span>ontrac<span class=\"_ _1\"></span>tual arr<span class=\"_ _1\"></span>angements which c<span class=\"_ _1\"></span>an be dir<span class=\"_ _1\"></span>ectly or indir<span class=\"_ _3\"></span>ectly relat<span class=\"_ _3\"></span>ed to investm<span class=\"_ _1\"></span>ent managemen<span class=\"_ _1\"></span>t agr<span class=\"_ _1\"></span>eements (see mana<span class=\"_ _1\"></span>gement f<span class=\"_ _3\"></span>ees above<span class=\"_ _1\"></span>). These f<span class=\"_ _3\"></span>ees r<span class=\"_ _1\"></span>epre<span class=\"_ _1\"></span>sent variable considera<span class=\"_ _1\"></span>tion and ar<span class=\"_ _3\"></span>e also rec<span class=\"_ _1\"></span>ognised ov<span class=\"_ _1\"></span>er time only to the e<span class=\"_ _1\"></span>xtent tha<span class=\"_ _1\"></span>t it is highly prob<span class=\"_ _1\"></span>able that a significant r<span class=\"_ _3\"></span>ever<span class=\"_ _1\"></span>sal in the amount o<span class=\"_ _3\"></span>f rev<span class=\"_ _1\"></span>enue r<span class=\"_ _3\"></span>ecognised will not oc<span class=\"_ _1\"></span>cur (i.e. when the variable consider<span class=\"_ _1\"></span>ation constr<span class=\"_ _3\"></span>aint is lifted<span class=\"_ _1\"></span>) and when the f<span class=\"_ _3\"></span>ees can be measur<span class=\"_ _3\"></span>ed reliably.<span class=\"_ _28c\"> </span>Marke<span class=\"_ _1\"></span>ting f<span class=\"_ _3\"></span>ees are bas<span class=\"_ _1\"></span>ed on a rat<span class=\"_ _1\"></span>e agr<span class=\"_ _3\"></span>eed with the customer and r<span class=\"_ _3\"></span>ecognised a<span class=\"_ _1\"></span>t the point in time when the r<span class=\"_ _3\"></span>elated funds h<span class=\"_ _1\"></span>ave been allo<span class=\"_ _3\"></span>tted or managem<span class=\"_ _1\"></span>ent hav<span class=\"_ _1\"></span>e certainty as t<span class=\"_ _1\"></span>o the r<span class=\"_ _3\"></span>eceipt of such r<span class=\"_ _3\"></span>evenue, su<span class=\"_ _1\"></span>ch that it is highly pr<span class=\"_ _3\"></span>obable that a significant r<span class=\"_ _3\"></span>eversal in the amount o<span class=\"_ _1\"></span>f r<span class=\"_ _1\"></span>evenu<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>ecognised will no<span class=\"_ _3\"></span>t occur and when the f<span class=\"_ _1\"></span>ees can be me<span class=\"_ _1\"></span>asur<span class=\"_ _1\"></span>ed r<span class=\"_ _1\"></span>eliably.<span class=\"_ _28c\"> </span>Arran<span class=\"_ _1\"></span>gement f<span class=\"_ _3\"></span>ees are b<span class=\"_ _1\"></span>ased on a set r<span class=\"_ _3\"></span>ate agr<span class=\"_ _1\"></span>eed with the cus<span class=\"_ _1\"></span>tomer and r<span class=\"_ _3\"></span>ecognised at the point in time when the r<span class=\"_ _3\"></span>elated service oblig<span class=\"_ _3\"></span>ations have been achie<span class=\"_ _1\"></span>ved. The Gr<span class=\"_ _3\"></span>oup does not pr<span class=\"_ _3\"></span>ovide extende<span class=\"_ _1\"></span>d payment t<span class=\"_ _1\"></span>erms on its services and ther<span class=\"_ _3\"></span>ef<span class=\"_ _3\"></span>ore no significant financing c<span class=\"_ _1\"></span>omponents ar<span class=\"_ _3\"></span>e identified by the Gr<span class=\"_ _3\"></span>oup.<span class=\"_ _28c\"> </span>The NA<span class=\"_ _0\"></span>V<span class=\"_ _3\"></span>s which are used t<span class=\"_ _3\"></span>o calculate managemen<span class=\"_ _1\"></span>t f<span class=\"_ _1\"></span>ees ar<span class=\"_ _3\"></span>e subject to the Gr<span class=\"_ _3\"></span>oup\u2019s fund valuations polic<span class=\"_ _1\"></span>y which sets out a<span class=\"_ _1\"></span>cceptable me<span class=\"_ _1\"></span>thodologies that ma<span class=\"_ _1\"></span>y be applied in valuing a fund\u2019s inv<span class=\"_ _1\"></span>estment<span class=\"_ _1\"></span>s. Each quarter<span class=\"_ _3\"></span>, each Inv<span class=\"_ _3\"></span>estment Manager or V<span class=\"_ _0\"></span>aluations team values their inv<span class=\"_ _1\"></span>estments in ac<span class=\"_ _1\"></span>cor<span class=\"_ _3\"></span>dance with the guidelines o<span class=\"_ _1\"></span>f this policy<span class=\"_ _3\"></span>, typically the International Privat<span class=\"_ _1\"></span>e Equity and V<span class=\"_ _3\"></span>entur<span class=\"_ _3\"></span>e Capital (\u201cIPEV\u201d) V<span class=\"_ _3\"></span>aluation Guidelin<span class=\"_ _1\"></span>es (December 2022) dev<span class=\"_ _1\"></span>eloped by the British V<span class=\"_ _0\"></span>entur<span class=\"_ _1\"></span>e Capital Associa<span class=\"_ _1\"></span>tion and other or<span class=\"_ _3\"></span>ganisations. These v<span class=\"_ _1\"></span>aluations ar<span class=\"_ _3\"></span>e then appr<span class=\"_ _1\"></span>ove<span class=\"_ _1\"></span>d by the Gr<span class=\"_ _3\"></span>oup\u2019s valuation commit<span class=\"_ _3\"></span>tee and wher<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>elevant ar<span class=\"_ _3\"></span>e also appr<span class=\"_ _1\"></span>ove<span class=\"_ _1\"></span>d by the independent boar<span class=\"_ _3\"></span>ds of ea<span class=\"_ _1\"></span>ch fund.<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-490": {
   "value": "<div class=\"t m0 h7 ff6 fs5 fc3 sc0 ls1 ws0 gs10d\">5. Business segments<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs10e\">Accounting policy:<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs10f\">Segment in<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ormation is pr<span class=\"_ _1\"></span>ovided bas<span class=\"_ _1\"></span>ed on the operatin<span class=\"_ _1\"></span>g segments which ar<span class=\"_ _3\"></span>e r<span class=\"_ _1\"></span>eviewed </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs110\">by the Ex<span class=\"_ _3\"></span>ecutive Commit<span class=\"_ _3\"></span>tee (\u201cExco\u201d), which is consider<span class=\"_ _3\"></span>ed to be the chie<span class=\"_ _1\"></span>f operating </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs111\">decision maker<span class=\"_ _14b\"></span>. These opera<span class=\"_ _1\"></span>ting segmen<span class=\"_ _1\"></span>ts, which comprise R<span class=\"_ _1\"></span>eal Asset<span class=\"_ _1\"></span>s and Privat<span class=\"_ _1\"></span>e </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs112\">Equity ar<span class=\"_ _3\"></span>e aggreg<span class=\"_ _3\"></span>ated if they mee<span class=\"_ _1\"></span>t certain criteria. Segm<span class=\"_ _1\"></span>ent r<span class=\"_ _1\"></span>esults in<span class=\"_ _1\"></span>clude items dir<span class=\"_ _3\"></span>ectly </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs113\">at<span class=\"_ _1\"></span>tributable to a s<span class=\"_ _1\"></span>egment as well as tho<span class=\"_ _1\"></span>se that can be alloc<span class=\"_ _1\"></span>ated on a r<span class=\"_ _3\"></span>easonable basis. </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs114\">No disclosur<span class=\"_ _3\"></span>e is made for n<span class=\"_ _1\"></span>et assets<span class=\"_ _1\"></span>/liabilities as these ar<span class=\"_ _3\"></span>e not r<span class=\"_ _3\"></span>eported by segmen<span class=\"_ _1\"></span>t to </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs115\">Exc<span class=\"_ _1\"></span>o. Pr<span class=\"_ _1\"></span>eviously<span class=\"_ _3\"></span>, the Gr<span class=\"_ _1\"></span>oup also r<span class=\"_ _3\"></span>eported on the F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>esight C<span class=\"_ _1\"></span>apital Management (\u201cF<span class=\"_ _3\"></span>CM\u201d) </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs116\">operatin<span class=\"_ _1\"></span>g segment. A<span class=\"_ _3\"></span>t 31 Mar<span class=\"_ _3\"></span>ch 2026, FCM was classified as held f<span class=\"_ _1\"></span>or sale and its r<span class=\"_ _3\"></span>esults </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs117\">ar<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>esent<span class=\"_ _1\"></span>ed within discontinu<span class=\"_ _1\"></span>ed operations. S<span class=\"_ _1\"></span>ee not<span class=\"_ _1\"></span>e 11.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs118\">Managemen<span class=\"_ _1\"></span>t monitors th<span class=\"_ _1\"></span>e perf<span class=\"_ _1\"></span>ormance and str<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span>gic priorities of the bu<span class=\"_ _1\"></span>siness fr<span class=\"_ _3\"></span>om a </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs119\">business unit (\u201cB<span class=\"_ _1\"></span>U\u201d) perspectiv<span class=\"_ _1\"></span>e, and in this r<span class=\"_ _3\"></span>egard h<span class=\"_ _1\"></span>as identified the f<span class=\"_ _3\"></span>ollowing ke<span class=\"_ _1\"></span>y \u201cr<span class=\"_ _1\"></span>eportable </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs11a\">segments\u201d: R<span class=\"_ _3\"></span>eal Assets and Priva<span class=\"_ _1\"></span>te Equity<span class=\"_ _3\"></span>, noting th<span class=\"_ _1\"></span>e FCM segmen<span class=\"_ _1\"></span>t is classified as held f<span class=\"_ _3\"></span>or </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs11b\">sale and pr<span class=\"_ _3\"></span>esented within discon<span class=\"_ _1\"></span>tinued oper<span class=\"_ _1\"></span>ations and is no longer a r<span class=\"_ _3\"></span>eportable segment o<span class=\"_ _3\"></span>f </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs11c\">the Gr<span class=\"_ _3\"></span>oup. </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs11d\">Compar<span class=\"_ _1\"></span>ative inf<span class=\"_ _3\"></span>ormation has been r<span class=\"_ _3\"></span>e-presen<span class=\"_ _1\"></span>ted f<span class=\"_ _3\"></span>ollowing the classification o<span class=\"_ _1\"></span>f the discontin<span class=\"_ _1\"></span>ued </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs11e\">operation (s<span class=\"_ _1\"></span>ee not<span class=\"_ _1\"></span>e 11). As part of this r<span class=\"_ _3\"></span>e-pre<span class=\"_ _1\"></span>sentation, cen<span class=\"_ _1\"></span>tral co<span class=\"_ _1\"></span>sts hav<span class=\"_ _1\"></span>e been further </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs11f\">allocate<span class=\"_ _1\"></span>d to the R<span class=\"_ _1\"></span>eal Assets an<span class=\"_ _1\"></span>d Private E<span class=\"_ _1\"></span>quity segment<span class=\"_ _1\"></span>s to r<span class=\"_ _3\"></span>eflect the impact o<span class=\"_ _1\"></span>f the </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs120\">discontin<span class=\"_ _1\"></span>ued opera<span class=\"_ _1\"></span>tion.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff6 fs5 fc1e sc0 ls1 ws0 gs122\">5. Business segments<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs123\">Exc<span class=\"_ _1\"></span>o assesses the perf<span class=\"_ _3\"></span>ormance of the oper<span class=\"_ _3\"></span>ating segments bas<span class=\"_ _1\"></span>ed on cor<span class=\"_ _3\"></span>e EBITDA pr<span class=\"_ _3\"></span>e-SBP. See the appendices t<span class=\"_ _1\"></span>o the financial stat<span class=\"_ _1\"></span>ements f<span class=\"_ _3\"></span>or further explanation.<span class=\"_ _28c\"> </span></div><div class=\"gs124\"><table class=\"s wd7 h16d\" id=\"_a7892682-051c-40f3-83aa-7f9edc65b700\"><tr><td></td><td></td><td class=\"c n x47b y289d wd8 h16e\"><div class=\"t m0 x230 h22 y289c ff2 fs12 fc1 sc0 ls1 ws0\">31 March 2026<span class=\"_ _28c\"> </span></div></td><td></td><td></td><td class=\"c n x47c y289e wd9 h159\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">31 March 2025<span class=\"_ _28c\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x47d h2d y289f ff2 fs12 fc1 sc0 ls1 ws0\">Real </td><td class=\"t m0 x47e h2d y28a0 ff2 fs12 fc1 sc0 ls1 ws0\">Private<span class=\"_ _28c\"> </span></td><td></td><td class=\"t m0 x47f h22 y28a1 ff3 fs12 fc4 sc0 ls1 ws0\">Real </td><td class=\"t m0 x480 h22 y28a2 ff3 fs12 fc4 sc0 ls1 ws0\">Private </td><td></td></tr><tr><td></td><td class=\"t m0 x481 h2d y28a3 ff2 fs12 fc1 sc0 ls1 ws0\">Assets </td><td class=\"t m0 x47e h2d y28a4 ff2 fs12 fc1 sc0 ls1 ws0\"> Equity<span class=\"_ _28c\"> </span></td><td class=\"t m0 x482 h2d y28a4 ff2 fs12 fc1 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal<span class=\"_ _28c\"> </span></td><td class=\"t m0 x483 h22 y28a5 ff3 fs12 fc4 sc0 ls1 ws0\">Assets </td><td class=\"t m0 x484 h22 y28a6 ff3 fs12 fc4 sc0 ls1 ws0\">Equity </td><td class=\"t m0 x2cd h22 y28a6 ff3 fs12 fc4 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td></tr><tr><td></td><td class=\"t m0 x485 h2d y28a7 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x2d3 h2d y28a8 ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000</td><td class=\"t m0 x486 h2d y28a8 ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2df h22 y28a9 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x22f h22 y28aa ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2cd h22 y28aa ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y28ab w28 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">Re<span class=\"_ _1\"></span>venue<span class=\"_ _28c\"> </span></div></td><td class=\"c n x487 y28ab w2a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">114,806<span class=\"_ _28c\"> </span></div></td><td class=\"c n x488 y28ab w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">50,113<span class=\"_ _28c\"> </span></div></td><td class=\"c n x489 y28ab w2a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">164,919<span class=\"_ _28c\"> </span></div></td><td class=\"c n x48a y28ac w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">97,643<span class=\"_ _28c\"> </span></div></td><td class=\"c n x48b y28ac w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">51,006<span class=\"_ _28c\"> </span></div></td><td class=\"c n x48c y28ac w2b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">148,649<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y28ad w2c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Cost o<span class=\"_ _3\"></span>f sales<span class=\"_ _28c\"> </span></div></td><td class=\"c n x48d y28ae w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(9,192)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x48e y28ae w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(1,038)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x48f y28ae w6a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(10,230)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x490 y28ad w2e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(5,193)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x491 y28ad w4a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(1,287)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x492 y28ad w4a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(6,480)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2796 w2f h15d\"><div class=\"t m0 x230 h9 y271c ff1b fs7 fc1 sc0 ls1 ws0\">Gross pr<span class=\"_ _3\"></span>ofit<span class=\"_ _28c\"> </span></div></td><td class=\"c n x493 y2796 w2a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">105,614<span class=\"_ _28c\"> </span></div></td><td class=\"c n x494 y2796 w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">49,075<span class=\"_ _28c\"> </span></div></td><td class=\"c n x495 y2796 w2a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">154,689<span class=\"_ _28c\"> </span></div></td><td class=\"c n x496 y2795 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">92,450<span class=\"_ _28c\"> </span></div></td><td class=\"c n x497 y2795 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">49,719<span class=\"_ _28c\"> </span></div></td><td class=\"c n x498 y2795 w2a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">142,169<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2797 w30 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Administr<span class=\"_ _1\"></span>ative expens<span class=\"_ _1\"></span>es<span class=\"_ _28c\"> </span></div></td><td class=\"c n x499 y2798 w6a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(67,625)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x49a y2798 w2d h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(33,472)</div></td><td class=\"c n x49b y2798 w32 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(101,097)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x49c y2797 w63 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(71,071)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x49d y2797 w63 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(30,391)</div></td><td class=\"c n x49e y2797 wda h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(101,462)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2799 w34 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Other oper<span class=\"_ _1\"></span>ating incom<span class=\"_ _1\"></span>e<span class=\"_ _28c\"> </span></div></td><td class=\"c n x49f y279a w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">373<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4a0 y279a w31 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4a1 y279a w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">376<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4a2 y2799 w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">119<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4a3 y2799 w31 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">4<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4a4 y2799 w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">123<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y279c w36 h15d\"><div class=\"t m0 x230 h9 y271c ff1b fs7 fc1 sc0 ls1 ws0\">Operating pr<span class=\"_ _3\"></span>ofit<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4a5 y279c w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">38,362<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4a6 y279c w37 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">15,606<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4a7 y279c w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">53,968<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4a8 y279b w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">21,498<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4a9 y279b w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">19,332<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4aa y279b w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">40,830<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y279d wdb h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Non-operatin<span class=\"_ _1\"></span>g items<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4ab y279e w69 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(59)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4ac y279e wdc h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(19)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4ad y279e w69 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(78)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4ae y279d w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">413<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4af y279d w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">170<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4b0 y279d w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">583<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y27a0 w42 h15d\"><div class=\"t m0 x230 h9 y271c ff1b fs7 fc1 sc0 ls1 ws0\">Pro<span class=\"_ _1\"></span>fit on ordinary activities be<span class=\"_ _1\"></span>for<span class=\"_ _3\"></span>e taxation<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4b1 y27a0 w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">38,303<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4b2 y27a0 w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">15,587<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4b3 y27a0 w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">53,890<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4b4 y279f w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">21,911<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4b5 y279f w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">19,502<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4b6 y279f w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">41,413<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y28af wdd h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Non-cor<span class=\"_ _3\"></span>e administrative e<span class=\"_ _1\"></span>xpenses<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4b7 y28b0 w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">10,971<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4b8 y28b0 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,309<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4b9 y28b0 w37 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">14,280<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4ba y28af w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">18,364<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4bb y28af w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,836<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4bc y28af w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">21,200<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2743 wde h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">F<span class=\"_ _3\"></span>air value losses on contin<span class=\"_ _1\"></span>gent consider<span class=\"_ _3\"></span>ation (incl. finance expense)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4bd y2744 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4be y2744 w65 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(178)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4bf y2744 w65 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(178)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4c0 y2743 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4c1 y2743 w9b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(45)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4c2 y2743 w9b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(45)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e wdf h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Financ<span class=\"_ _1\"></span>e income and e<span class=\"_ _1\"></span>xpense (ex<span class=\"_ _1\"></span>cluding fair valu<span class=\"_ _1\"></span>e gain on derivativ<span class=\"_ _1\"></span>e)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4c3 y277d w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">217<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4c4 y277d w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">355<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4c5 y277d w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">572<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4c6 y277e w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(363)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4c7 y277e we0 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(19)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4c8 y277e w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(382)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a we1 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">Core EBITD<span class=\"_ _3\"></span>A pre-SBP<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4c9 y274a w37 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">49,491<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4ca y274a w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">19,073<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4cb y274a w37 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">68,564<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4cc y2749 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">39,912<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4cd y2749 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">22,274<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4ce y2749 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">62,186<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs125\">F<span class=\"_ _1\"></span>or the year ende<span class=\"_ _1\"></span>d 31 March 2025, th<span class=\"_ _1\"></span>e Gr<span class=\"_ _3\"></span>oup had rec<span class=\"_ _1\"></span>ognised an impairment char<span class=\"_ _3\"></span>ge and a r<span class=\"_ _1\"></span>ever<span class=\"_ _3\"></span>sal of impairment in r<span class=\"_ _3\"></span>espect of intangible ass<span class=\"_ _1\"></span>ets (cus<span class=\"_ _1\"></span>tomer contr<span class=\"_ _3\"></span>acts) \u2013 see no<span class=\"_ _1\"></span>te 14. The ne<span class=\"_ _1\"></span>t </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs126\">impairment char<span class=\"_ _3\"></span>ge of \u00a36,345,000 was r<span class=\"_ _3\"></span>ecor<span class=\"_ _1\"></span>ded within administra<span class=\"_ _1\"></span>tive expense<span class=\"_ _1\"></span>s in the Re<span class=\"_ _1\"></span>al Assets oper<span class=\"_ _1\"></span>ating se<span class=\"_ _1\"></span>gment f<span class=\"_ _3\"></span>or the year ended 31 Mar<span class=\"_ _3\"></span>ch 2025. </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs128\">The Gr<span class=\"_ _3\"></span>oup operat<span class=\"_ _1\"></span>es in diff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ent geogr<span class=\"_ _3\"></span>aphic regions. R<span class=\"_ _1\"></span>even<span class=\"_ _1\"></span>ue by r<span class=\"_ _3\"></span>egion is summarised below:<span class=\"_ _28c\"> </span></div><div class=\"gs129\"><table class=\"s we2 h16f\" id=\"_39759bff-4c28-4542-818e-6b784dc5dc3c\"><tr><td></td><td class=\"t m0 x264 h2d y28b1 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x265 h22 y28b2 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x266 h2d y28b3 ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x267 h22 y28b4 ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x266 h2d y28b5 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x267 h22 y28b6 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y2799 we3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">United K<span class=\"_ _1\"></span>ingdom<span class=\"_ _28c\"> </span></div></td><td class=\"c n x468 y279a we4 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">126,377<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4cf y2799 we4 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">118,472<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y279b we5 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Austr<span class=\"_ _3\"></span>alia<span class=\"_ _28c\"> </span></div></td><td class=\"c n x41a y279c w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">25,706<span class=\"_ _28c\"> </span></div></td><td class=\"c n x2bd y279b w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">18,269<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y279d we6 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Lux<span class=\"_ _3\"></span>embourg<span class=\"_ _28c\"> </span></div></td><td class=\"c n x408 y279e w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">9,114<span class=\"_ _28c\"> </span></div></td><td class=\"c n x409 y279d w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">8,466<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y279f we7 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Italy<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d0 y27a0 w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">946<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d1 y279f w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">750<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y28af we8 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Spain<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d0 y28b0 w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">886<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d2 y28af w59 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,034<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2743 we9 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Ir<span class=\"_ _1\"></span>eland<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d3 y2744 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,279<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d4 y2743 w59 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,273<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e wea h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls38 ws71\">Gr<span class=\"_ _1\"></span>eece<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d5 y277d w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">611<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d6 y277e w5b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">385<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x4d7 y274a we4 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">164,919<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d8 y2749 we4 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">148,649<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs12a\">In accor<span class=\"_ _3\"></span>dance with IFRS 8 par<span class=\"_ _3\"></span>agraph 34, the Gr<span class=\"_ _3\"></span>oup has a single cust<span class=\"_ _1\"></span>omer with r<span class=\"_ _3\"></span>evenues which </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs12b\">amount t<span class=\"_ _1\"></span>o 10% or mor<span class=\"_ _1\"></span>e of Gr<span class=\"_ _3\"></span>oup r<span class=\"_ _1\"></span>evenu<span class=\"_ _1\"></span>e. T<span class=\"_ _0\"></span>otal r<span class=\"_ _1\"></span>evenu<span class=\"_ _1\"></span>es fr<span class=\"_ _1\"></span>om this cust<span class=\"_ _1\"></span>omer in 2026 wer<span class=\"_ _3\"></span>e </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs12c\">\u00a363,300,000 (2025: \u00a356,925,000), of which \u00a354,252,000 (2025: \u00a344,754,000) was a<span class=\"_ _1\"></span>ttribu<span class=\"_ _1\"></span>table to </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs12d\">Re<span class=\"_ _1\"></span>al Assets and \u00a39,148,000 (2025: \u00a312,171,000) t<span class=\"_ _1\"></span>o Privat<span class=\"_ _1\"></span>e Equity.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs12e\">In accor<span class=\"_ _3\"></span>dance with IFRS 8 par<span class=\"_ _3\"></span>agraph 33(b), non-curr<span class=\"_ _3\"></span>ent assets (e<span class=\"_ _1\"></span>xcludin<span class=\"_ _1\"></span>g derivative </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs12f\">assets, de<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>erre<span class=\"_ _1\"></span>d tax assets, c<span class=\"_ _1\"></span>ontrac<span class=\"_ _1\"></span>t costs and tr<span class=\"_ _3\"></span>ade and other r<span class=\"_ _3\"></span>eceivables) by r<span class=\"_ _3\"></span>egion </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs130\">ar<span class=\"_ _1\"></span>e summarised belo<span class=\"_ _1\"></span>w:<span class=\"_ _28c\"> </span></div><div class=\"gs131\"><table class=\"s wc7 h170\" id=\"_f37352f5-aeeb-45d4-a1f4-db8d7ca6a282\"><tr><td></td><td class=\"t m0 x463 h2d y28b7 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x464 h22 y28b8 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x41e h2d y28b9 ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x4d9 h22 y28ba ff3 fs12 fc4 sc0 ls1 ws0\"> 2025 </td></tr><tr><td></td><td class=\"t m0 x41e h2d y28bb ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x41f h22 y28bc ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y279b web h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">United K<span class=\"_ _1\"></span>ingdom<span class=\"_ _28c\"> </span></div></td><td class=\"c n x2bc y279c w37 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">59,502<span class=\"_ _28c\"> </span></div></td><td class=\"c n x2bd y279b w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">46,124<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y279d we5 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Austr<span class=\"_ _3\"></span>alia<span class=\"_ _28c\"> </span></div></td><td class=\"c n x2bc y279e w37 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">26,557<span class=\"_ _28c\"> </span></div></td><td class=\"c n x2bd y279d w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">27,080<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y279f we6 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Lux<span class=\"_ _3\"></span>embourg<span class=\"_ _28c\"> </span></div></td><td class=\"c n x408 y27a0 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,612<span class=\"_ _28c\"> </span></div></td><td class=\"c n x409 y279f w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">3,257<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y28af we7 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Italy<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4da y28b0 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">206<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d1 y28af w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">297<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2743 we8 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Spain<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4da y2744 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">301<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d1 y2743 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">363<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2745 we9 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Ir<span class=\"_ _1\"></span>eland<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d5 y2746 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">472<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d6 y2745 w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">520<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x4db y274a w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">90,650<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4dc y2749 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">77,641<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs132\">The stat<span class=\"_ _3\"></span>ement of financial position is r<span class=\"_ _3\"></span>eported to Ex<span class=\"_ _1\"></span>co on a single se<span class=\"_ _1\"></span>gment basis. No furth<span class=\"_ _1\"></span>er </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs133\">segmental in<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ormation is pr<span class=\"_ _3\"></span>ovided as this would not aid s<span class=\"_ _1\"></span>trat<span class=\"_ _3\"></span>egic and financial management </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs134\">decisions.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-525": {
   "value": "Accounting policy:<span class=\"_ _28c\"> </span>Segment in<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ormation is pr<span class=\"_ _1\"></span>ovided bas<span class=\"_ _1\"></span>ed on the operatin<span class=\"_ _1\"></span>g segments which ar<span class=\"_ _3\"></span>e r<span class=\"_ _1\"></span>eviewed by the Ex<span class=\"_ _3\"></span>ecutive Commit<span class=\"_ _3\"></span>tee (\u201cExco\u201d), which is consider<span class=\"_ _3\"></span>ed to be the chie<span class=\"_ _1\"></span>f operating decision maker<span class=\"_ _14b\"></span>. These opera<span class=\"_ _1\"></span>ting segmen<span class=\"_ _1\"></span>ts, which comprise R<span class=\"_ _1\"></span>eal Asset<span class=\"_ _1\"></span>s and Privat<span class=\"_ _1\"></span>e Equity ar<span class=\"_ _3\"></span>e aggreg<span class=\"_ _3\"></span>ated if they mee<span class=\"_ _1\"></span>t certain criteria. Segm<span class=\"_ _1\"></span>ent r<span class=\"_ _1\"></span>esults in<span class=\"_ _1\"></span>clude items dir<span class=\"_ _3\"></span>ectly at<span class=\"_ _1\"></span>tributable to a s<span class=\"_ _1\"></span>egment as well as tho<span class=\"_ _1\"></span>se that can be alloc<span class=\"_ _1\"></span>ated on a r<span class=\"_ _3\"></span>easonable basis. No disclosur<span class=\"_ _3\"></span>e is made for n<span class=\"_ _1\"></span>et assets<span class=\"_ _1\"></span>/liabilities as these ar<span class=\"_ _3\"></span>e not r<span class=\"_ _3\"></span>eported by segmen<span class=\"_ _1\"></span>t to Exc<span class=\"_ _1\"></span>o. Pr<span class=\"_ _1\"></span>eviously<span class=\"_ _3\"></span>, the Gr<span class=\"_ _1\"></span>oup also r<span class=\"_ _3\"></span>eported on the F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>esight C<span class=\"_ _1\"></span>apital Management (\u201cF<span class=\"_ _3\"></span>CM\u201d) operatin<span class=\"_ _1\"></span>g segment. A<span class=\"_ _3\"></span>t 31 Mar<span class=\"_ _3\"></span>ch 2026, FCM was classified as held f<span class=\"_ _1\"></span>or sale and its r<span class=\"_ _3\"></span>esults ar<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>esent<span class=\"_ _1\"></span>ed within discontinu<span class=\"_ _1\"></span>ed operations. S<span class=\"_ _1\"></span>ee not<span class=\"_ _1\"></span>e 11.<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-526": {
   "value": "The Gr<span class=\"_ _3\"></span>oup operat<span class=\"_ _1\"></span>es in diff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ent geogr<span class=\"_ _3\"></span>aphic regions. R<span class=\"_ _1\"></span>even<span class=\"_ _1\"></span>ue by r<span class=\"_ _3\"></span>egion is summarised below:<span class=\"_ _28c\"> </span><table class=\"s we2 h16f\" id=\"_39759bff-4c28-4542-818e-6b784dc5dc3c\"><tr><td></td><td class=\"t m0 x264 h2d y28b1 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x265 h22 y28b2 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x266 h2d y28b3 ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x267 h22 y28b4 ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x266 h2d y28b5 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x267 h22 y28b6 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y2799 we3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">United K<span class=\"_ _1\"></span>ingdom<span class=\"_ _28c\"> </span></div></td><td class=\"c n x468 y279a we4 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">126,377<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4cf y2799 we4 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">118,472<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y279b we5 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Austr<span class=\"_ _3\"></span>alia<span class=\"_ _28c\"> </span></div></td><td class=\"c n x41a y279c w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">25,706<span class=\"_ _28c\"> </span></div></td><td class=\"c n x2bd y279b w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">18,269<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y279d we6 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Lux<span class=\"_ _3\"></span>embourg<span class=\"_ _28c\"> </span></div></td><td class=\"c n x408 y279e w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">9,114<span class=\"_ _28c\"> </span></div></td><td class=\"c n x409 y279d w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">8,466<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y279f we7 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Italy<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d0 y27a0 w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">946<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d1 y279f w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">750<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y28af we8 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Spain<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d0 y28b0 w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">886<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d2 y28af w59 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,034<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2743 we9 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Ir<span class=\"_ _1\"></span>eland<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d3 y2744 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,279<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d4 y2743 w59 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,273<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e wea h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls38 ws71\">Gr<span class=\"_ _1\"></span>eece<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d5 y277d w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">611<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d6 y277e w5b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">385<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x4d7 y274a we4 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">164,919<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d8 y2749 we4 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">148,649<span class=\"_ _28c\"> </span></div></td></tr></table>In accor<span class=\"_ _3\"></span>dance with IFRS 8 par<span class=\"_ _3\"></span>agraph 34, the Gr<span class=\"_ _3\"></span>oup has a single cust<span class=\"_ _1\"></span>omer with r<span class=\"_ _3\"></span>evenues which amount t<span class=\"_ _1\"></span>o 10% or mor<span class=\"_ _1\"></span>e of Gr<span class=\"_ _3\"></span>oup r<span class=\"_ _1\"></span>evenu<span class=\"_ _1\"></span>e. T<span class=\"_ _0\"></span>otal r<span class=\"_ _1\"></span>evenu<span class=\"_ _1\"></span>es fr<span class=\"_ _1\"></span>om this cust<span class=\"_ _1\"></span>omer in 2026 wer<span class=\"_ _3\"></span>e \u00a363,300,000 (2025: \u00a356,925,000), of which \u00a354,252,000 (2025: \u00a344,754,000) was a<span class=\"_ _1\"></span>ttribu<span class=\"_ _1\"></span>table to Re<span class=\"_ _1\"></span>al Assets and \u00a39,148,000 (2025: \u00a312,171,000) t<span class=\"_ _1\"></span>o Privat<span class=\"_ _1\"></span>e Equity.<span class=\"_ _28c\"> </span>In accor<span class=\"_ _3\"></span>dance with IFRS 8 par<span class=\"_ _3\"></span>agraph 33(b), non-curr<span class=\"_ _3\"></span>ent assets (e<span class=\"_ _1\"></span>xcludin<span class=\"_ _1\"></span>g derivative assets, de<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>erre<span class=\"_ _1\"></span>d tax assets, c<span class=\"_ _1\"></span>ontrac<span class=\"_ _1\"></span>t costs and tr<span class=\"_ _3\"></span>ade and other r<span class=\"_ _3\"></span>eceivables) by r<span class=\"_ _3\"></span>egion ar<span class=\"_ _1\"></span>e summarised belo<span class=\"_ _1\"></span>w:<span class=\"_ _28c\"> </span><table class=\"s wc7 h170\" id=\"_f37352f5-aeeb-45d4-a1f4-db8d7ca6a282\"><tr><td></td><td class=\"t m0 x463 h2d y28b7 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x464 h22 y28b8 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x41e h2d y28b9 ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x4d9 h22 y28ba ff3 fs12 fc4 sc0 ls1 ws0\"> 2025 </td></tr><tr><td></td><td class=\"t m0 x41e h2d y28bb ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x41f h22 y28bc ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y279b web h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">United K<span class=\"_ _1\"></span>ingdom<span class=\"_ _28c\"> </span></div></td><td class=\"c n x2bc y279c w37 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">59,502<span class=\"_ _28c\"> </span></div></td><td class=\"c n x2bd y279b w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">46,124<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y279d we5 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Austr<span class=\"_ _3\"></span>alia<span class=\"_ _28c\"> </span></div></td><td class=\"c n x2bc y279e w37 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">26,557<span class=\"_ _28c\"> </span></div></td><td class=\"c n x2bd y279d w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">27,080<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y279f we6 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Lux<span class=\"_ _3\"></span>embourg<span class=\"_ _28c\"> </span></div></td><td class=\"c n x408 y27a0 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,612<span class=\"_ _28c\"> </span></div></td><td class=\"c n x409 y279f w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">3,257<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y28af we7 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Italy<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4da y28b0 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">206<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d1 y28af w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">297<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2743 we8 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Spain<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4da y2744 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">301<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d1 y2743 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">363<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2745 we9 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Ir<span class=\"_ _1\"></span>eland<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d5 y2746 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">472<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d6 y2745 w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">520<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x4db y274a w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">90,650<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4dc y2749 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">77,641<span class=\"_ _28c\"> </span></div></td></tr></table>The stat<span class=\"_ _3\"></span>ement of financial position is r<span class=\"_ _3\"></span>eported to Ex<span class=\"_ _1\"></span>co on a single se<span class=\"_ _1\"></span>gment basis. No furth<span class=\"_ _1\"></span>er segmental in<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ormation is pr<span class=\"_ _3\"></span>ovided as this would not aid s<span class=\"_ _1\"></span>trat<span class=\"_ _3\"></span>egic and financial management decisions.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeographicalAreasExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-491": {
   "value": "6. Administrativ<span class=\"_ _1\"></span>e expenses<span class=\"_ _28c\"> </span><table class=\"s wec h171\" id=\"_169191c8-f401-4631-8a4b-1d9609a03a45\"><tr><td></td><td class=\"t m0 x264 h2d y28bd ff2 fs12 fc1 sc0 ls1 ws0\">31 March<span class=\"_ _28c\"> </span></td><td class=\"t m0 x265 h22 y28be ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x4dd h2d y28bf ff2 fs12 fc1 sc0 ls1 ws0\"> 2026<span class=\"_ _28c\"> </span></td><td class=\"t m0 x267 h22 y28c0 ff3 fs12 fc4 sc0 ls1 ws0\">2025</td></tr><tr><td></td><td class=\"t m0 x4dd h2d y28c1 ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000</td><td class=\"t m0 x4de h22 y28c2 ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y28c3 wed h15c\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">S<span class=\"_ _1\"></span>taff cos<span class=\"_ _1\"></span>ts (see not<span class=\"_ _3\"></span>e 7)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4df y28c4 w55 h15a\"><div class=\"t m0 x230 h9 y2716 ff2 fs7 fc1 sc0 ls1 ws0\">68,862<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4e0 y28c3 w55 h15b\"><div class=\"t m0 x230 h9 y2718 ff3 fs7 fc4 sc0 ls1 ws0\">63,364<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y28c5 wee h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">S<span class=\"_ _1\"></span>taff cos<span class=\"_ _1\"></span>ts \u2013 acquisitions (see no<span class=\"_ _3\"></span>te 7)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4e1 y28c6 w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,696<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4e2 y28c5 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">4,840<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h9 y28c7 ff3 fs7 fc4 sc0 ls1 ws0\">Amortisation in r<span class=\"_ _3\"></span>elation to intangible ass<span class=\"_ _1\"></span>ets (cus<span class=\"_ _1\"></span>tomer con<span class=\"_ _1\"></span>tracts </td><td></td><td></td></tr><tr><td class=\"c n x234 y28c8 wef h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">and bran<span class=\"_ _1\"></span>ds) (see no<span class=\"_ _3\"></span>te 14)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4e3 y28c9 w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,632<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4e4 y28c8 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,930<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y28cb wf0 h172\"><div class=\"t m0 x230 h9 y28ca ff4 fs7 fc4 sc0 ls1 ws0\">Depr<span class=\"_ _1\"></span>eciation and compu<span class=\"_ _1\"></span>ter so<span class=\"_ _1\"></span>ftw<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e amortisation (see no<span class=\"_ _3\"></span>tes 13,<span class=\"_ _28c\"> </span></div><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">14 and 21)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4e5 y28cc w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,640<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d2 y28cb w59 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">3,191<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y28cd wf1 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Impairment o<span class=\"_ _1\"></span>f intangible asse<span class=\"_ _1\"></span>ts (cust<span class=\"_ _1\"></span>omer contr<span class=\"_ _1\"></span>acts) (s<span class=\"_ _1\"></span>ee not<span class=\"_ _1\"></span>e 14)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4e6 y28ce w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4e7 y28cd w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">9,275<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h9 y28cf ff3 fs7 fc4 sc0 ls1 ws0\">Re<span class=\"_ _1\"></span>versal o<span class=\"_ _3\"></span>f impairment of intangible ass<span class=\"_ _1\"></span>ets (cus<span class=\"_ _1\"></span>tomer contr<span class=\"_ _3\"></span>acts) </td><td></td><td></td></tr><tr><td class=\"c n x234 y28d0 wf2 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(see no<span class=\"_ _1\"></span>te 14)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x40c y28d1 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x40d y28d0 w67 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(2,930)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y28d3 wf3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Leg<span class=\"_ _3\"></span>al and pro<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>ssional</div><div class=\"t m0 x4e8 h2b y28d2 ff3 fs18 fc4 sc0 ls1 ws0\">1<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4e9 y2744 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">7,276<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4ea y2743 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">6,563<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e wf4 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Other administr<span class=\"_ _3\"></span>ation costs<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4eb y277d w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">15,991<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4ec y277e w55 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">14,229<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x4d7 y274a we4 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">101,097<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d8 y2749 we4 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">101,462<span class=\"_ _28c\"> </span></div></td></tr></table>1. <span class=\"_ _b\"> </span><span class=\"ff4\">Leg<span class=\"_ _1\"></span>al and pro<span class=\"_ _3\"></span>fessional costs include ac<span class=\"_ _1\"></span>quisition-relat<span class=\"_ _1\"></span>ed costs and G<span class=\"_ _1\"></span>roup r<span class=\"_ _3\"></span>estructuring costs.<span class=\"_ _28c\"> </span></span>Other administr<span class=\"_ _3\"></span>ation costs ar<span class=\"_ _3\"></span>e as follow<span class=\"_ _1\"></span>s:<span class=\"_ _28c\"> </span><table class=\"s wf5 h173\" id=\"_36ac20eb-b5e2-4b82-810d-2abe3eb74f48\"><tr><td></td><td class=\"t m0 x264 h2d y28d4 ff2 fs12 fc1 sc0 ls1 ws0\">31 March<span class=\"_ _28c\"> </span></td><td class=\"t m0 x265 h22 y28d5 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x4dd h2d y28d6 ff2 fs12 fc1 sc0 ls1 ws0\"> 2026 </td><td class=\"t m0 x267 h22 y28d7 ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x266 h2d y28d8 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x267 h22 y28d9 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y2797 wf6 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">IT maintenanc<span class=\"_ _1\"></span>e and subscriptions<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4ed y2798 wf7 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">6,448<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4ee y2797 wf8 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">4,600<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2799 wf9 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Office expens<span class=\"_ _1\"></span>es<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4ef y279a wf8 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2,993<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4f0 y2799 wf8 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,404<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y279b wfa h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Irr<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable V<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>T<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4f1 y279c wf8 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2,672<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4f2 y279b wf8 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,593<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y279d wfb h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>rav<span class=\"_ _1\"></span>el and entertainmen<span class=\"_ _1\"></span>t<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4e3 y279e wf7 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,990<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4f3 y279d wf7 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,006<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2886 wfc h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Marke<span class=\"_ _1\"></span>ting expense<span class=\"_ _1\"></span>s<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4e3 y2885 wf7 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,401<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4f3 y2886 wf7 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,144<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y27a1 wfd h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Other expense<span class=\"_ _1\"></span>s<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d5 y27a2 wfe h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">605<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4f4 y27a1 wfe h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">932<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b wff h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Net f<span class=\"_ _3\"></span>oreign ex<span class=\"_ _3\"></span>change (gains)/lo<span class=\"_ _1\"></span>sses<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4f5 y277c w65 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(190)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4f6 y277b w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">131<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w100 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Impairment loss on tr<span class=\"_ _3\"></span>ade receiv<span class=\"_ _1\"></span>ables<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4f7 y277d w58 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">72<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4f8 y277e w5b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">419<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x279 y274a w55 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">15,991<span class=\"_ _28c\"> </span></div></td><td class=\"c n x27a y2749 w55 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">14,229<span class=\"_ _28c\"> </span></div></td></tr></table>Auditor\u2019s r<span class=\"_ _3\"></span>emunera<span class=\"_ _1\"></span>tion within legal and pr<span class=\"_ _3\"></span>of<span class=\"_ _3\"></span>essional costs is further disclo<span class=\"_ _1\"></span>sed as f<span class=\"_ _1\"></span>ollows:<span class=\"_ _28c\"> </span><table class=\"s wc7 h174\" id=\"_75521f3d-0e43-45b9-b2e7-574e1e203649\"><tr><td></td><td class=\"t m0 x463 h2d y28da ff2 fs12 fc1 sc0 ls1 ws0\">31 March<span class=\"_ _28c\"> </span></td><td class=\"t m0 x464 h22 y28db ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x4f9 h2d y28dc ff2 fs12 fc1 sc0 ls1 ws0\"> 2026 </td><td class=\"t m0 x465 h22 y28dd ff3 fs12 fc4 sc0 ls1 ws0\">2025<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x41e h2d y28de ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x4d9 h22 y28df ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x420 h2e y28e0 ff2 fs7 fc1 sc0 ls1 ws0\">Audit services<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y2799 w101 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">S<span class=\"_ _1\"></span>tatut<span class=\"_ _1\"></span>ory audit \u2013 Compan<span class=\"_ _1\"></span>y<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4fa y279a w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">120<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4f6 y2799 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">128<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x4fb y279b w102 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2013 Subsidiaries<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4fc y279c w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">455<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4fd y279b w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">452<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2884 w9e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal audit services<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4fe y2884 w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">575<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4ff y2883 w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">580<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x420 h2e y28e1 ff2 fs7 fc1 sc0 ls1 ws0\">Non-audit services<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y27a1 w103 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Reg<span class=\"_ _1\"></span>ulatory assur<span class=\"_ _3\"></span>ance services<span class=\"_ _28c\"> </span></div></td><td class=\"c n x500 y27a2 w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">36<span class=\"_ _28c\"> </span></div></td><td class=\"c n x501 y27a1 w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">34<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w104 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Other assur<span class=\"_ _1\"></span>ance servic<span class=\"_ _1\"></span>es<span class=\"_ _28c\"> </span></div></td><td class=\"c n x502 y277c w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">117<span class=\"_ _28c\"> </span></div></td><td class=\"c n x501 y277b w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">90<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277d w105 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal non-audit services<span class=\"_ _28c\"> </span></div></td><td class=\"c n x503 y277d w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">153<span class=\"_ _28c\"> </span></div></td><td class=\"c n x504 y277e w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">124<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a w106 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal audit and non-audit services<span class=\"_ _28c\"> </span></div></td><td class=\"c n x505 y274a w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">728<span class=\"_ _28c\"> </span></div></td><td class=\"c n x506 y2749 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">704<span class=\"_ _28c\"> </span></div></td></tr></table>Non-audit service<span class=\"_ _1\"></span>s included the f<span class=\"_ _3\"></span>ollowing: <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Reg<span class=\"_ _1\"></span>ulatory assur<span class=\"_ _3\"></span>ance services: Thes<span class=\"_ _1\"></span>e services ar<span class=\"_ _3\"></span>e for CA<span class=\"_ _1\"></span>SS assuranc<span class=\"_ _1\"></span>e audits f<span class=\"_ _3\"></span>or For<span class=\"_ _3\"></span>esight </span></span>Gr<span class=\"_ _3\"></span>oup LLP and PiP Manager Limit<span class=\"_ _1\"></span>ed <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Other assur<span class=\"_ _1\"></span>ance servic<span class=\"_ _1\"></span>es: These servic<span class=\"_ _1\"></span>es ar<span class=\"_ _1\"></span>e f<span class=\"_ _1\"></span>or the ISAE 3402 assur<span class=\"_ _1\"></span>ance r<span class=\"_ _3\"></span>eport on the </span></span>internal c<span class=\"_ _1\"></span>ontr<span class=\"_ _1\"></span>ols of F<span class=\"_ _3\"></span>oresigh<span class=\"_ _3\"></span>t Gro<span class=\"_ _1\"></span>up LLP. The f<span class=\"_ _3\"></span>ees f<span class=\"_ _1\"></span>or the year ende<span class=\"_ _1\"></span>d 31 Mar<span class=\"_ _1\"></span>ch 2026 include \u00a322,000 r<span class=\"_ _1\"></span>elating to th<span class=\"_ _1\"></span>e year ended 31 Mar<span class=\"_ _3\"></span>ch 2025",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-556": {
   "value": "6. Administrativ<span class=\"_ _1\"></span>e expenses<span class=\"_ _28c\"> </span><table class=\"s wec h171\" id=\"_169191c8-f401-4631-8a4b-1d9609a03a45\"><tr><td></td><td class=\"t m0 x264 h2d y28bd ff2 fs12 fc1 sc0 ls1 ws0\">31 March<span class=\"_ _28c\"> </span></td><td class=\"t m0 x265 h22 y28be ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x4dd h2d y28bf ff2 fs12 fc1 sc0 ls1 ws0\"> 2026<span class=\"_ _28c\"> </span></td><td class=\"t m0 x267 h22 y28c0 ff3 fs12 fc4 sc0 ls1 ws0\">2025</td></tr><tr><td></td><td class=\"t m0 x4dd h2d y28c1 ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000</td><td class=\"t m0 x4de h22 y28c2 ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y28c3 wed h15c\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">S<span class=\"_ _1\"></span>taff cos<span class=\"_ _1\"></span>ts (see not<span class=\"_ _3\"></span>e 7)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4df y28c4 w55 h15a\"><div class=\"t m0 x230 h9 y2716 ff2 fs7 fc1 sc0 ls1 ws0\">68,862<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4e0 y28c3 w55 h15b\"><div class=\"t m0 x230 h9 y2718 ff3 fs7 fc4 sc0 ls1 ws0\">63,364<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y28c5 wee h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">S<span class=\"_ _1\"></span>taff cos<span class=\"_ _1\"></span>ts \u2013 acquisitions (see no<span class=\"_ _3\"></span>te 7)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4e1 y28c6 w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,696<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4e2 y28c5 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">4,840<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h9 y28c7 ff3 fs7 fc4 sc0 ls1 ws0\">Amortisation in r<span class=\"_ _3\"></span>elation to intangible ass<span class=\"_ _1\"></span>ets (cus<span class=\"_ _1\"></span>tomer con<span class=\"_ _1\"></span>tracts </td><td></td><td></td></tr><tr><td class=\"c n x234 y28c8 wef h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">and bran<span class=\"_ _1\"></span>ds) (see no<span class=\"_ _3\"></span>te 14)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4e3 y28c9 w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,632<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4e4 y28c8 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,930<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y28cb wf0 h172\"><div class=\"t m0 x230 h9 y28ca ff4 fs7 fc4 sc0 ls1 ws0\">Depr<span class=\"_ _1\"></span>eciation and compu<span class=\"_ _1\"></span>ter so<span class=\"_ _1\"></span>ftw<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e amortisation (see no<span class=\"_ _3\"></span>tes 13,<span class=\"_ _28c\"> </span></div><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">14 and 21)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4e5 y28cc w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,640<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d2 y28cb w59 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">3,191<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y28cd wf1 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Impairment o<span class=\"_ _1\"></span>f intangible asse<span class=\"_ _1\"></span>ts (cust<span class=\"_ _1\"></span>omer contr<span class=\"_ _1\"></span>acts) (s<span class=\"_ _1\"></span>ee not<span class=\"_ _1\"></span>e 14)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4e6 y28ce w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4e7 y28cd w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">9,275<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h9 y28cf ff3 fs7 fc4 sc0 ls1 ws0\">Re<span class=\"_ _1\"></span>versal o<span class=\"_ _3\"></span>f impairment of intangible ass<span class=\"_ _1\"></span>ets (cus<span class=\"_ _1\"></span>tomer contr<span class=\"_ _3\"></span>acts) </td><td></td><td></td></tr><tr><td class=\"c n x234 y28d0 wf2 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(see no<span class=\"_ _1\"></span>te 14)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x40c y28d1 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x40d y28d0 w67 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(2,930)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y28d3 wf3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Leg<span class=\"_ _3\"></span>al and pro<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>ssional</div><div class=\"t m0 x4e8 h2b y28d2 ff3 fs18 fc4 sc0 ls1 ws0\">1<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4e9 y2744 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">7,276<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4ea y2743 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">6,563<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e wf4 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Other administr<span class=\"_ _3\"></span>ation costs<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4eb y277d w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">15,991<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4ec y277e w55 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">14,229<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x4d7 y274a we4 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">101,097<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d8 y2749 we4 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">101,462<span class=\"_ _28c\"> </span></div></td></tr></table>1. <span class=\"_ _b\"> </span><span class=\"ff4\">Leg<span class=\"_ _1\"></span>al and pro<span class=\"_ _3\"></span>fessional costs include ac<span class=\"_ _1\"></span>quisition-relat<span class=\"_ _1\"></span>ed costs and G<span class=\"_ _1\"></span>roup r<span class=\"_ _3\"></span>estructuring costs.<span class=\"_ _28c\"> </span></span>Other administr<span class=\"_ _3\"></span>ation costs ar<span class=\"_ _3\"></span>e as follow<span class=\"_ _1\"></span>s:<span class=\"_ _28c\"> </span><table class=\"s wf5 h173\" id=\"_36ac20eb-b5e2-4b82-810d-2abe3eb74f48\"><tr><td></td><td class=\"t m0 x264 h2d y28d4 ff2 fs12 fc1 sc0 ls1 ws0\">31 March<span class=\"_ _28c\"> </span></td><td class=\"t m0 x265 h22 y28d5 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x4dd h2d y28d6 ff2 fs12 fc1 sc0 ls1 ws0\"> 2026 </td><td class=\"t m0 x267 h22 y28d7 ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x266 h2d y28d8 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x267 h22 y28d9 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y2797 wf6 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">IT maintenanc<span class=\"_ _1\"></span>e and subscriptions<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4ed y2798 wf7 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">6,448<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4ee y2797 wf8 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">4,600<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2799 wf9 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Office expens<span class=\"_ _1\"></span>es<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4ef y279a wf8 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2,993<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4f0 y2799 wf8 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,404<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y279b wfa h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Irr<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable V<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>T<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4f1 y279c wf8 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2,672<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4f2 y279b wf8 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,593<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y279d wfb h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>rav<span class=\"_ _1\"></span>el and entertainmen<span class=\"_ _1\"></span>t<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4e3 y279e wf7 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,990<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4f3 y279d wf7 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,006<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2886 wfc h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Marke<span class=\"_ _1\"></span>ting expense<span class=\"_ _1\"></span>s<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4e3 y2885 wf7 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,401<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4f3 y2886 wf7 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,144<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y27a1 wfd h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Other expense<span class=\"_ _1\"></span>s<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d5 y27a2 wfe h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">605<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4f4 y27a1 wfe h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">932<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b wff h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Net f<span class=\"_ _3\"></span>oreign ex<span class=\"_ _3\"></span>change (gains)/lo<span class=\"_ _1\"></span>sses<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4f5 y277c w65 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(190)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4f6 y277b w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">131<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w100 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Impairment loss on tr<span class=\"_ _3\"></span>ade receiv<span class=\"_ _1\"></span>ables<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4f7 y277d w58 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">72<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4f8 y277e w5b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">419<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x279 y274a w55 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">15,991<span class=\"_ _28c\"> </span></div></td><td class=\"c n x27a y2749 w55 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">14,229<span class=\"_ _28c\"> </span></div></td></tr></table>Auditor\u2019s r<span class=\"_ _3\"></span>emunera<span class=\"_ _1\"></span>tion within legal and pr<span class=\"_ _3\"></span>of<span class=\"_ _3\"></span>essional costs is further disclo<span class=\"_ _1\"></span>sed as f<span class=\"_ _1\"></span>ollows:<span class=\"_ _28c\"> </span><table class=\"s wc7 h174\" id=\"_75521f3d-0e43-45b9-b2e7-574e1e203649\"><tr><td></td><td class=\"t m0 x463 h2d y28da ff2 fs12 fc1 sc0 ls1 ws0\">31 March<span class=\"_ _28c\"> </span></td><td class=\"t m0 x464 h22 y28db ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x4f9 h2d y28dc ff2 fs12 fc1 sc0 ls1 ws0\"> 2026 </td><td class=\"t m0 x465 h22 y28dd ff3 fs12 fc4 sc0 ls1 ws0\">2025<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x41e h2d y28de ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x4d9 h22 y28df ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x420 h2e y28e0 ff2 fs7 fc1 sc0 ls1 ws0\">Audit services<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y2799 w101 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">S<span class=\"_ _1\"></span>tatut<span class=\"_ _1\"></span>ory audit \u2013 Compan<span class=\"_ _1\"></span>y<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4fa y279a w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">120<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4f6 y2799 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">128<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x4fb y279b w102 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2013 Subsidiaries<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4fc y279c w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">455<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4fd y279b w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">452<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2884 w9e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal audit services<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4fe y2884 w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">575<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4ff y2883 w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">580<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x420 h2e y28e1 ff2 fs7 fc1 sc0 ls1 ws0\">Non-audit services<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y27a1 w103 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Reg<span class=\"_ _1\"></span>ulatory assur<span class=\"_ _3\"></span>ance services<span class=\"_ _28c\"> </span></div></td><td class=\"c n x500 y27a2 w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">36<span class=\"_ _28c\"> </span></div></td><td class=\"c n x501 y27a1 w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">34<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w104 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Other assur<span class=\"_ _1\"></span>ance servic<span class=\"_ _1\"></span>es<span class=\"_ _28c\"> </span></div></td><td class=\"c n x502 y277c w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">117<span class=\"_ _28c\"> </span></div></td><td class=\"c n x501 y277b w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">90<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277d w105 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal non-audit services<span class=\"_ _28c\"> </span></div></td><td class=\"c n x503 y277d w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">153<span class=\"_ _28c\"> </span></div></td><td class=\"c n x504 y277e w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">124<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a w106 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal audit and non-audit services<span class=\"_ _28c\"> </span></div></td><td class=\"c n x505 y274a w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">728<span class=\"_ _28c\"> </span></div></td><td class=\"c n x506 y2749 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">704<span class=\"_ _28c\"> </span></div></td></tr></table>Non-audit service<span class=\"_ _1\"></span>s included the f<span class=\"_ _3\"></span>ollowing: <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Reg<span class=\"_ _1\"></span>ulatory assur<span class=\"_ _3\"></span>ance services: Thes<span class=\"_ _1\"></span>e services ar<span class=\"_ _3\"></span>e for CA<span class=\"_ _1\"></span>SS assuranc<span class=\"_ _1\"></span>e audits f<span class=\"_ _3\"></span>or For<span class=\"_ _3\"></span>esight </span></span>Gr<span class=\"_ _3\"></span>oup LLP and PiP Manager Limit<span class=\"_ _1\"></span>ed <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Other assur<span class=\"_ _1\"></span>ance servic<span class=\"_ _1\"></span>es: These servic<span class=\"_ _1\"></span>es ar<span class=\"_ _1\"></span>e f<span class=\"_ _1\"></span>or the ISAE 3402 assur<span class=\"_ _1\"></span>ance r<span class=\"_ _3\"></span>eport on the </span></span>internal c<span class=\"_ _1\"></span>ontr<span class=\"_ _1\"></span>ols of F<span class=\"_ _3\"></span>oresigh<span class=\"_ _3\"></span>t Gro<span class=\"_ _1\"></span>up LLP. The f<span class=\"_ _3\"></span>ees f<span class=\"_ _1\"></span>or the year ende<span class=\"_ _1\"></span>d 31 Mar<span class=\"_ _1\"></span>ch 2026 include \u00a322,000 r<span class=\"_ _1\"></span>elating to th<span class=\"_ _1\"></span>e year ended 31 Mar<span class=\"_ _3\"></span>ch 2025",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-527": {
   "value": "<div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs136\">Auditor\u2019s r<span class=\"_ _3\"></span>emunera<span class=\"_ _1\"></span>tion within legal and pr<span class=\"_ _3\"></span>of<span class=\"_ _3\"></span>essional costs is further disclo<span class=\"_ _1\"></span>sed as f<span class=\"_ _1\"></span>ollows:<span class=\"_ _28c\"> </span></div><div class=\"gs137\"><table class=\"s wc7 h174\" id=\"_75521f3d-0e43-45b9-b2e7-574e1e203649\"><tr><td></td><td class=\"t m0 x463 h2d y28da ff2 fs12 fc1 sc0 ls1 ws0\">31 March<span class=\"_ _28c\"> </span></td><td class=\"t m0 x464 h22 y28db ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x4f9 h2d y28dc ff2 fs12 fc1 sc0 ls1 ws0\"> 2026 </td><td class=\"t m0 x465 h22 y28dd ff3 fs12 fc4 sc0 ls1 ws0\">2025<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x41e h2d y28de ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x4d9 h22 y28df ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x420 h2e y28e0 ff2 fs7 fc1 sc0 ls1 ws0\">Audit services<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y2799 w101 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">S<span class=\"_ _1\"></span>tatut<span class=\"_ _1\"></span>ory audit \u2013 Compan<span class=\"_ _1\"></span>y<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4fa y279a w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">120<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4f6 y2799 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">128<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x4fb y279b w102 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2013 Subsidiaries<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4fc y279c w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">455<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4fd y279b w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">452<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2884 w9e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal audit services<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4fe y2884 w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">575<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4ff y2883 w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">580<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x420 h2e y28e1 ff2 fs7 fc1 sc0 ls1 ws0\">Non-audit services<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y27a1 w103 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Reg<span class=\"_ _1\"></span>ulatory assur<span class=\"_ _3\"></span>ance services<span class=\"_ _28c\"> </span></div></td><td class=\"c n x500 y27a2 w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">36<span class=\"_ _28c\"> </span></div></td><td class=\"c n x501 y27a1 w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">34<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w104 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Other assur<span class=\"_ _1\"></span>ance servic<span class=\"_ _1\"></span>es<span class=\"_ _28c\"> </span></div></td><td class=\"c n x502 y277c w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">117<span class=\"_ _28c\"> </span></div></td><td class=\"c n x501 y277b w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">90<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277d w105 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal non-audit services<span class=\"_ _28c\"> </span></div></td><td class=\"c n x503 y277d w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">153<span class=\"_ _28c\"> </span></div></td><td class=\"c n x504 y277e w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">124<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a w106 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal audit and non-audit services<span class=\"_ _28c\"> </span></div></td><td class=\"c n x505 y274a w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">728<span class=\"_ _28c\"> </span></div></td><td class=\"c n x506 y2749 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">704<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs138\">Non-audit service<span class=\"_ _1\"></span>s included the f<span class=\"_ _3\"></span>ollowing:</div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs139\"> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Reg<span class=\"_ _1\"></span>ulatory assur<span class=\"_ _3\"></span>ance services: Thes<span class=\"_ _1\"></span>e services ar<span class=\"_ _3\"></span>e for CA<span class=\"_ _1\"></span>SS assuranc<span class=\"_ _1\"></span>e audits f<span class=\"_ _3\"></span>or For<span class=\"_ _3\"></span>esight </span></span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs13a\">Gr<span class=\"_ _3\"></span>oup LLP and PiP Manager Limit<span class=\"_ _1\"></span>ed</div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs13b\"> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Other assur<span class=\"_ _1\"></span>ance servic<span class=\"_ _1\"></span>es: These servic<span class=\"_ _1\"></span>es ar<span class=\"_ _1\"></span>e f<span class=\"_ _1\"></span>or the ISAE 3402 assur<span class=\"_ _1\"></span>ance r<span class=\"_ _3\"></span>eport on the </span></span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs13c\">internal c<span class=\"_ _1\"></span>ontr<span class=\"_ _1\"></span>ols of F<span class=\"_ _3\"></span>oresigh<span class=\"_ _3\"></span>t Gro<span class=\"_ _1\"></span>up LLP. The f<span class=\"_ _3\"></span>ees f<span class=\"_ _1\"></span>or the year ende<span class=\"_ _1\"></span>d 31 Mar<span class=\"_ _1\"></span>ch 2026 include </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs13d\">\u00a322,000 r<span class=\"_ _1\"></span>elating to th<span class=\"_ _1\"></span>e year ended 31 Mar<span class=\"_ _3\"></span>ch 2025</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-492": {
   "value": "<div class=\"t m0 h3b ff1c fs5 fc3 sc0 ls1 ws0 gs13f\">7. S<span class=\"_ _1\"></span>taff costs and Direct<span class=\"_ _1\"></span>ors\u2019 r<span class=\"_ _3\"></span>emuneration<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs140\">The av<span class=\"_ _1\"></span>erag<span class=\"_ _1\"></span>e number of emplo<span class=\"_ _1\"></span>yees a<span class=\"_ _1\"></span>ttribu<span class=\"_ _1\"></span>table to contin<span class=\"_ _1\"></span>uing opera<span class=\"_ _1\"></span>tions during the y<span class=\"_ _1\"></span>ear was as f<span class=\"_ _3\"></span>ollows:<span class=\"_ _28c\"> </span></div><div class=\"gs141\"><table class=\"s w107 h175\" id=\"_9fc53278-5276-4231-b783-db22956ada1e\"><tr><td></td><td class=\"t m0 x22d h2d y28e2 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x22e h22 y28e3 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x22f h2d y28e4 ff2 fs12 fc1 sc0 ls1 ws0\">2026</td><td class=\"t m0 x233 h22 y28e5 ff3 fs12 fc4 sc0 ls1 ws0\"> 2025 </td></tr><tr><td></td><td class=\"t m0 x2cc h2d y28e6 ff2 fs12 fc1 sc0 ls1 ws0\"> Number<span class=\"_ _28c\"> </span></td><td class=\"t m0 x507 h22 y28e7 ff4 fs12 fc4 sc0 ls1 ws0\">Number<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y27a1 w108 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inve<span class=\"_ _1\"></span>stment manag<span class=\"_ _1\"></span>ement<span class=\"_ _28c\"> </span></div></td><td class=\"c n x508 y27a2 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">224<span class=\"_ _28c\"> </span></div></td><td class=\"c n x509 y27a1 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">210<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w109 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Sales and Mark<span class=\"_ _1\"></span>eting<span class=\"_ _28c\"> </span></div></td><td class=\"c n x3ab y277c w41 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">53<span class=\"_ _28c\"> </span></div></td><td class=\"c n x50a y277b w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">52<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w10a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Administr<span class=\"_ _1\"></span>ation<span class=\"_ _28c\"> </span></div></td><td class=\"c n x50b y277d w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">141<span class=\"_ _28c\"> </span></div></td><td class=\"c n x50c y277e w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">131<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x50d y274a w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">418<span class=\"_ _28c\"> </span></div></td><td class=\"c n x50e y2749 w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">393<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs142\">Their aggr<span class=\"_ _3\"></span>egate r<span class=\"_ _3\"></span>emunera<span class=\"_ _1\"></span>tion comprised:<span class=\"_ _28c\"> </span></div><div class=\"gs143\"><table class=\"s w10b h176\" id=\"_7ba9f513-9762-4a33-9a0f-4611d9b44765\"><tr><td></td><td></td><td class=\"c n x47b y28e8 wd8 h16e\"><div class=\"t m0 x230 h22 y289c ff2 fs12 fc1 sc0 ls1 ws0\">31 March 2026<span class=\"_ _28c\"> </span></div></td><td></td><td></td><td class=\"c n x47c y28e9 wd9 h16b\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">31 March 2025<span class=\"_ _28c\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x50f h2d y28ea ff1b fs12 fc1 sc0 ls1 ws0\">Staff </td><td></td><td></td><td class=\"t m0 x510 h22 y28eb ff4 fs12 fc4 sc0 ls5b ws86\">Sta<span class=\"_ _2\"></span>ff<span class=\"_ _28c\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x511 h2d y28ec ff1b fs12 fc1 sc0 ls1 ws0\">Staff </td><td class=\"t m0 x47e h2d y28ed ff2 fs12 fc1 sc0 ls1 ws0\">costs \u2013<span class=\"_ _28c\"> </span></td><td></td><td class=\"t m0 x512 h22 y28ee ff4 fs12 fc4 sc0 ls5b ws86\">Sta<span class=\"_ _2\"></span>ff<span class=\"_ _2\"></span> </td><td class=\"t m0 x513 h22 y28ef ff3 fs12 fc4 sc0 ls5c ws87\"> costs \u2013<span class=\"_ _28c\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x514 h2d y28f0 ff2 fs12 fc1 sc0 ls1 ws0\">costs </td><td class=\"t m0 x515 h2d y28f1 ff2 fs12 fc1 sc0 ls1 ws0\"> acquisitions </td><td class=\"t m0 x482 h2d y28f1 ff2 fs12 fc1 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m0 x516 h22 y28f2 ff3 fs12 fc4 sc0 ls5c ws87\">costs </td><td class=\"t m0 x517 h22 y28f3 ff3 fs12 fc4 sc0 ls1 ws0\"> acquisitions </td><td class=\"t m0 x2cd h22 y28f3 ff3 fs12 fc4 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td></tr><tr><td></td><td class=\"t m0 x485 h2d y28f4 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x518 h2d y28f5 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x482 h2d y28f5 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2df h22 y28f6 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x22f h22 y28f7 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2cd h22 y28f7 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y28f8 w10c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">W<span class=\"_ _3\"></span>ages and salaries<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4c9 y28f9 w37 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">52,667<span class=\"_ _28c\"> </span></div></td><td class=\"c n x519 y28f9 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x51a y28f9 w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">52,667<span class=\"_ _28c\"> </span></div></td><td class=\"c n x51b y28f8 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">50,128<span class=\"_ _28c\"> </span></div></td><td class=\"c n x51c y28f8 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x51d y28f8 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">50,128<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y28fa w10d h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Social security co<span class=\"_ _1\"></span>sts<span class=\"_ _28c\"> </span></div></td><td class=\"c n x51e y28fb w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">6,835<span class=\"_ _28c\"> </span></div></td><td class=\"c n x519 y28fb w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x51f y28fb w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">6,835<span class=\"_ _28c\"> </span></div></td><td class=\"c n x520 y28fa w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,247<span class=\"_ _28c\"> </span></div></td><td class=\"c n x521 y28fa w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x522 y28fa w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,247<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y28fc w10e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">P<span class=\"_ _1\"></span>ension costs<span class=\"_ _28c\"> </span></div></td><td class=\"c n x523 y28fd w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2,396<span class=\"_ _28c\"> </span></div></td><td class=\"c n x524 y28fd w74 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x525 y28fd w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2,396<span class=\"_ _28c\"> </span></div></td><td class=\"c n x526 y28fc w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,234<span class=\"_ _28c\"> </span></div></td><td class=\"c n x527 y28fc w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x528 y28fc w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,234<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y28fe w10f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Red<span class=\"_ _1\"></span>undancy pa<span class=\"_ _1\"></span>yments<span class=\"_ _28c\"> </span></div></td><td class=\"c n x529 y28ff w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,556<span class=\"_ _28c\"> </span></div></td><td class=\"c n x52a y28ff w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x52b y28ff w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,556<span class=\"_ _28c\"> </span></div></td><td class=\"c n x52c y28fe w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">860<span class=\"_ _28c\"> </span></div></td><td class=\"c n x33e y28fe w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x52d y28fe w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">860<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y2900 w110 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Other sta<span class=\"_ _1\"></span>ff costs</div><div class=\"t m0 x52e h2b y28d2 ff3 fs18 fc4 sc0 ls1 ws0\">1<span class=\"_ _28c\"> </span></div></td><td class=\"c n x52f y28b0 w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2,875<span class=\"_ _28c\"> </span></div></td><td class=\"c n x530 y28b0 w3f h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">556<span class=\"_ _28c\"> </span></div></td><td class=\"c n x531 y28b0 w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,431<span class=\"_ _28c\"> </span></div></td><td class=\"c n x532 y28af w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,732<span class=\"_ _28c\"> </span></div></td><td class=\"c n x533 y28af w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,408<span class=\"_ _28c\"> </span></div></td><td class=\"c n x534 y28af w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">4,140<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x535 y2744 w38 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">66,329<span class=\"_ _28c\"> </span></div></td><td class=\"c n x536 y2744 w35 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">556<span class=\"_ _28c\"> </span></div></td><td class=\"c n x537 y2744 w38 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">66,885<span class=\"_ _28c\"> </span></div></td><td class=\"c n x538 y2743 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">61,201<span class=\"_ _28c\"> </span></div></td><td class=\"c n x539 y2743 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,408<span class=\"_ _28c\"> </span></div></td><td class=\"c n x53a y2743 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">62,609<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2745 w111 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Shar<span class=\"_ _3\"></span>e-based payments (se<span class=\"_ _1\"></span>e not<span class=\"_ _1\"></span>e 8)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x53b y2746 w8c h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2,533<span class=\"_ _28c\"> </span></div></td><td class=\"c n x53c y2746 w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,140<span class=\"_ _28c\"> </span></div></td><td class=\"c n x53d y2746 w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,673<span class=\"_ _28c\"> </span></div></td><td class=\"c n x53e y2745 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,163<span class=\"_ _28c\"> </span></div></td><td class=\"c n x53f y2745 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">3,432<span class=\"_ _28c\"> </span></div></td><td class=\"c n x540 y2745 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,595<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x535 y274a w38 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">68,862<span class=\"_ _28c\"> </span></div></td><td class=\"c n x541 y274a w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,696<span class=\"_ _28c\"> </span></div></td><td class=\"c n x542 y274a w38 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">70,558<span class=\"_ _28c\"> </span></div></td><td class=\"c n x543 y2749 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">63,364<span class=\"_ _28c\"> </span></div></td><td class=\"c n x544 y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">4,840<span class=\"_ _28c\"> </span></div></td><td class=\"c n x545 y2749 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">68,204<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 hd ff3 fsb fc4 sc0 ls1 ws0 gs144\">1. <span class=\"_ _b\"> </span><span class=\"ff4\">Other staff c<span class=\"_ _1\"></span>osts mainly r<span class=\"_ _1\"></span>elate to he<span class=\"_ _1\"></span>althcar<span class=\"_ _1\"></span>e insurance, lon<span class=\"_ _1\"></span>g service leave, r<span class=\"_ _3\"></span>ecruitment, sub-contr<span class=\"_ _1\"></span>actors and s<span class=\"_ _1\"></span>taff advance<span class=\"_ _1\"></span>s expensed.<span class=\"_ _28c\"> </span></span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs145\">Details r<span class=\"_ _3\"></span>egar<span class=\"_ _3\"></span>ding the total r<span class=\"_ _3\"></span>emuneration paid t<span class=\"_ _3\"></span>o Direct<span class=\"_ _1\"></span>ors is disclo<span class=\"_ _1\"></span>sed in the Rem<span class=\"_ _1\"></span>unera<span class=\"_ _1\"></span>tion Committ<span class=\"_ _3\"></span>ee report (see pag<span class=\"_ _1\"></span>es 141 to 144).<span class=\"_ _28c\"> </span></div><div class=\"t m0 h3b ff1c fs5 fc6 sc0 ls1 ws0 gs147\">S<span class=\"_ _1\"></span>taff costs \u2013 acquisitions<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs148\">The table below sh<span class=\"_ _1\"></span>ows the diff<span class=\"_ _3\"></span>eren<span class=\"_ _1\"></span>t components o<span class=\"_ _1\"></span>f staff co<span class=\"_ _1\"></span>sts \u2013 acquisitions r<span class=\"_ _3\"></span>elated to the a<span class=\"_ _1\"></span>cquisition of Infr<span class=\"_ _3\"></span>astructur<span class=\"_ _3\"></span>e Capital during the ye<span class=\"_ _1\"></span>ar ended 31 Mar<span class=\"_ _1\"></span>ch 2023. S<span class=\"_ _1\"></span>taff cos<span class=\"_ _1\"></span>ts \u2013 acquisitions r<span class=\"_ _3\"></span>elated </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs149\">to the ac<span class=\"_ _1\"></span>quisition of WHEB ha<span class=\"_ _1\"></span>ve been included within dis<span class=\"_ _1\"></span>continue<span class=\"_ _1\"></span>d operations (se<span class=\"_ _1\"></span>e note 11). </div><div class=\"gs14a\"><table class=\"s w112 h177\" id=\"_994e0ee1-4ded-47d8-b22c-9bc229d3c5dc\"><tr><td></td><td></td><td class=\"c n x47b y2901 wd8 h16e\"><div class=\"t m0 x230 h22 y289c ff2 fs12 fc1 sc0 ls1 ws0\">31 March 2026<span class=\"_ _28c\"> </span></div></td><td></td><td></td><td class=\"c n x47c y2902 wd9 h159\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">31 March 2025<span class=\"_ _28c\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x546 h2d y2903 ff2 fs12 fc1 sc0 ls1 ws0\">Cash-settled </td><td class=\"t m0 x547 h2d y2903 ff2 fs12 fc1 sc0 ls1 ws0\">Share-settled </td><td class=\"t m0 x482 h2d y2903 ff2 fs12 fc1 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m0 x548 h22 y2903 ff3 fs12 fc4 sc0 ls1 ws0\">Cash-set<span class=\"_ _3\"></span>tled </td><td class=\"t m0 x549 h22 y2903 ff3 fs12 fc4 sc0 ls1 ws0\">Shar<span class=\"_ _3\"></span>e-settled<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2cd h22 y2903 ff3 fs12 fc4 sc0 ls43 ws5c\">To<span class=\"_ _2\"></span>t<span class=\"_ _d\"></span>a<span class=\"_ _d\"></span>l<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x485 h2d y2904 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x518 h2d y2904 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x482 h2d y2904 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2df h22 y2904 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x36e h22 y2904 ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000</td><td class=\"t m0 x233 h22 y2904 ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x256 h2e y2905 ff2 fs7 fc1 sc0 ls1 ws0\">Infrastructur<span class=\"_ _3\"></span>e Capital<span class=\"_ _28c\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x234 y2883 w113 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Initial shar<span class=\"_ _3\"></span>e consideration<span class=\"_ _28c\"> </span></div></td><td class=\"c n x54a y2884 w74 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x54b y2884 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,140<span class=\"_ _28c\"> </span></div></td><td class=\"c n x54c y2884 w8c h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,140<span class=\"_ _28c\"> </span></div></td><td class=\"c n x54d y2883 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x54e y2883 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">4,220<span class=\"_ _28c\"> </span></div></td><td class=\"c n x54f y2883 w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">4,220<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h9 y2906 ff4 fs7 fc4 sc0 ls1 ws0\">Consider<span class=\"_ _1\"></span>ation subject t<span class=\"_ _1\"></span>o expected pa<span class=\"_ _3\"></span>yout per<span class=\"_ _1\"></span>centag<span class=\"_ _1\"></span>e<span class=\"_ _28c\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x234 y27a1 w114 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Earn-out consider<span class=\"_ _3\"></span>ation<span class=\"_ _28c\"> </span></div></td><td class=\"c n x550 y27a2 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">556<span class=\"_ _28c\"> </span></div></td><td class=\"c n x524 y27a2 w74 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x551 y27a2 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">556<span class=\"_ _28c\"> </span></div></td><td class=\"c n x552 y27a1 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,785<span class=\"_ _28c\"> </span></div></td><td class=\"c n x553 y27a1 w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(588)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x554 y27a1 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,197<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w115 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">P<span class=\"_ _1\"></span>erf<span class=\"_ _1\"></span>ormance consider<span class=\"_ _1\"></span>ation<span class=\"_ _28c\"> </span></div></td><td class=\"c n x555 y277c w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x556 y277c w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x557 y277c w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x558 y277b w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(377)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x559 y277b w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(200)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x55a y277b w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(577)<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x55b y277d w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">556<span class=\"_ _28c\"> </span></div></td><td class=\"c n x55c y277d w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x55d y277d w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">556<span class=\"_ _28c\"> </span></div></td><td class=\"c n x55e y277e w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,408<span class=\"_ _28c\"> </span></div></td><td class=\"c n x55f y277e w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(788)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x560 y277e w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">620<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x55b y274a w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">556<span class=\"_ _28c\"> </span></div></td><td class=\"c n x561 y274a w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,140<span class=\"_ _28c\"> </span></div></td><td class=\"c n x562 y274a w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,696<span class=\"_ _28c\"> </span></div></td><td class=\"c n x563 y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,408<span class=\"_ _28c\"> </span></div></td><td class=\"c n x564 y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">3,432<span class=\"_ _28c\"> </span></div></td><td class=\"c n x565 y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">4,840<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs14b\">See no<span class=\"_ _1\"></span>te 8 and no<span class=\"_ _1\"></span>te 22 f<span class=\"_ _3\"></span>or further details on the shar<span class=\"_ _3\"></span>e-settled an<span class=\"_ _1\"></span>d cash-set<span class=\"_ _1\"></span>tled consider<span class=\"_ _1\"></span>ations r<span class=\"_ _1\"></span>espectiv<span class=\"_ _1\"></span>ely. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-493": {
   "value": "8. Shar<span class=\"_ _1\"></span>e-based payments<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup engage<span class=\"_ _1\"></span>s in equity-set<span class=\"_ _1\"></span>tled and cash-se<span class=\"_ _1\"></span>ttled shar<span class=\"_ _3\"></span>e-based paymen<span class=\"_ _1\"></span>t transac<span class=\"_ _1\"></span>tions in re<span class=\"_ _1\"></span>spect of s<span class=\"_ _1\"></span>ervices r<span class=\"_ _3\"></span>eceived fr<span class=\"_ _1\"></span>om its employ<span class=\"_ _1\"></span>ees.<span class=\"_ _28c\"> </span>Equity-se<span class=\"_ _1\"></span>ttled<span class=\"_ _28c\"> </span>Equity-se<span class=\"_ _1\"></span>ttled shar<span class=\"_ _3\"></span>e-based paymen<span class=\"_ _1\"></span>ts arise in r<span class=\"_ _1\"></span>espect o<span class=\"_ _1\"></span>f services r<span class=\"_ _3\"></span>eceivable fr<span class=\"_ _1\"></span>om certain employ<span class=\"_ _1\"></span>ees by gr<span class=\"_ _3\"></span>anting the right to eith<span class=\"_ _1\"></span>er shar<span class=\"_ _1\"></span>es or options ov<span class=\"_ _1\"></span>er shar<span class=\"_ _1\"></span>es, subject t<span class=\"_ _1\"></span>o certain ves<span class=\"_ _1\"></span>ting conditions and ex<span class=\"_ _3\"></span>ercise pric<span class=\"_ _1\"></span>es. The fair valu<span class=\"_ _1\"></span>e of the a<span class=\"_ _1\"></span>war<span class=\"_ _3\"></span>ds granted in th<span class=\"_ _1\"></span>e f<span class=\"_ _1\"></span>orm of shar<span class=\"_ _3\"></span>es or shar<span class=\"_ _1\"></span>e options is re<span class=\"_ _1\"></span>cognised as an expens<span class=\"_ _1\"></span>e over the appr<span class=\"_ _3\"></span>opriate perf<span class=\"_ _3\"></span>ormance and vestin<span class=\"_ _1\"></span>g period with a corr<span class=\"_ _1\"></span>esponding cr<span class=\"_ _3\"></span>edit to equity. Wh<span class=\"_ _1\"></span>en appr<span class=\"_ _1\"></span>opriate (i.e. P<span class=\"_ _3\"></span>erformance S<span class=\"_ _1\"></span>har<span class=\"_ _1\"></span>e Plan), the f<span class=\"_ _1\"></span>air value o<span class=\"_ _1\"></span>f the awar<span class=\"_ _3\"></span>ds is calculat<span class=\"_ _1\"></span>ed using an option pricing model, the prin<span class=\"_ _1\"></span>cipal inputs being the mark<span class=\"_ _3\"></span>et value on the dat<span class=\"_ _1\"></span>e of a<span class=\"_ _1\"></span>war<span class=\"_ _3\"></span>d and an adjustm<span class=\"_ _1\"></span>ent f<span class=\"_ _1\"></span>or expect<span class=\"_ _1\"></span>ed and actual le<span class=\"_ _1\"></span>vels o<span class=\"_ _1\"></span>f vestin<span class=\"_ _1\"></span>g which includes estima<span class=\"_ _1\"></span>ting the number o<span class=\"_ _3\"></span>f eligible employees lea<span class=\"_ _1\"></span>ving the Gr<span class=\"_ _3\"></span>oup and the number of emplo<span class=\"_ _1\"></span>yees sa<span class=\"_ _1\"></span>tisfying the r<span class=\"_ _3\"></span>elevant perf<span class=\"_ _1\"></span>ormance conditions. S<span class=\"_ _1\"></span>har<span class=\"_ _1\"></span>es and options ves<span class=\"_ _1\"></span>t on the occurr<span class=\"_ _3\"></span>ence of a specified e<span class=\"_ _1\"></span>vent under the r<span class=\"_ _1\"></span>ules of the r<span class=\"_ _3\"></span>elevant plan. Cash-se<span class=\"_ _1\"></span>ttled<span class=\"_ _28c\"> </span>F<span class=\"_ _1\"></span>or cash-set<span class=\"_ _1\"></span>tled shar<span class=\"_ _3\"></span>e-based payments, a liability is r<span class=\"_ _3\"></span>ecognised f<span class=\"_ _3\"></span>or the services r<span class=\"_ _1\"></span>eceived t<span class=\"_ _1\"></span>o the period end dat<span class=\"_ _3\"></span>e, measure<span class=\"_ _1\"></span>d at the fair valu<span class=\"_ _1\"></span>e of the liability<span class=\"_ _1\"></span>. A<span class=\"_ _3\"></span>t each subsequent period en<span class=\"_ _1\"></span>d and at the dat<span class=\"_ _1\"></span>e on which the liability is set<span class=\"_ _3\"></span>tled, the fair value of the liability is r<span class=\"_ _3\"></span>emeasur<span class=\"_ _3\"></span>ed with any changes in f<span class=\"_ _1\"></span>air value r<span class=\"_ _3\"></span>ecognised in the stat<span class=\"_ _1\"></span>ement o<span class=\"_ _1\"></span>f compr<span class=\"_ _1\"></span>ehensive inc<span class=\"_ _1\"></span>ome.<span class=\"_ _28c\"> </span><div class=\"gs15a\"><table class=\"s we2 h169\" id=\"_09fade35-2ea7-4960-8a09-d171b1b43608\"><tr><td></td><td></td><td class=\"t m0 x264 h2d y292e ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x265 h22 y292f ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x266 h2d y2930 ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x267 h22 y2931 ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x5ac h22 y2932 ff4 fs12 fc4 sc0 ls1 ws0\">Classification<span class=\"_ _28c\"> </span></td><td class=\"t m0 x266 h2d y2933 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x267 h22 y2934 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x256 h2e y2935 ff1b fs7 fc1 sc0 ls1 ws0\">Included in staff costs (note 7)<span class=\"_ _28c\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x234 y279b w129 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">P<span class=\"_ _1\"></span>erf<span class=\"_ _1\"></span>ormance Shar<span class=\"_ _3\"></span>e Plan<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5ad y279b w12a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Equity-se<span class=\"_ _1\"></span>ttled<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5ae y279c w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2,117<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5af y279b w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,809<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2883 w12b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">UK Shar<span class=\"_ _3\"></span>e Incentive Plan<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5b0 y2883 w12c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Equity-settled<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5b1 y2884 w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">374<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5b2 y2883 w5b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">329<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2886 w12d h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Over<span class=\"_ _1\"></span>seas Phan<span class=\"_ _1\"></span>tom Shar<span class=\"_ _3\"></span>e Plan<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5b3 y2886 w12e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Cash-set<span class=\"_ _1\"></span>tled<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5b4 y2885 w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">42<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5b5 y2886 w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">25<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c n x4e9 y27a2 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2,533<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4ea y27a1 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,163<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y2936 ff1b fs7 fc1 sc0 ls1 ws0\">Included in staff costs \u2013 acquisitions (note 7)<span class=\"_ _28c\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x234 y277e w12f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls5d ws0\">Infras<span class=\"_ _1\"></span>tructur<span class=\"_ _3\"></span>e Capital \u2013 post-c<span class=\"_ _1\"></span>ombination services</div></td><td class=\"c n x5b6 y277e w130 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Equity-set<span class=\"_ _3\"></span>tled<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5b7 y277d w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,140<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5b8 y277e w59 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">3,432<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c n x4e9 y274a w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,673<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4ea y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,595<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs15b\">P<span class=\"_ _1\"></span>erformance Shar<span class=\"_ _3\"></span>e Plan<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs15c\">The R<span class=\"_ _1\"></span>emunera<span class=\"_ _1\"></span>tion Commit<span class=\"_ _1\"></span>tee appr<span class=\"_ _3\"></span>oved the implementa<span class=\"_ _1\"></span>tion of the P<span class=\"_ _3\"></span>erformanc<span class=\"_ _1\"></span>e Shar<span class=\"_ _3\"></span>e Plan  </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs15d\">f<span class=\"_ _1\"></span>ollowing the IP<span class=\"_ _1\"></span>O. Options ar<span class=\"_ _3\"></span>e granted under th<span class=\"_ _1\"></span>e plan f<span class=\"_ _1\"></span>or no considera<span class=\"_ _1\"></span>tion, carry no dividend </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs15e\">or vo<span class=\"_ _1\"></span>ting rights an<span class=\"_ _1\"></span>d are link<span class=\"_ _3\"></span>ed to an absolut<span class=\"_ _1\"></span>e to<span class=\"_ _1\"></span>tal shar<span class=\"_ _1\"></span>eholder r<span class=\"_ _1\"></span>eturn o<span class=\"_ _3\"></span>f 6% compound gro<span class=\"_ _1\"></span>wth </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs15f\">per annum ov<span class=\"_ _1\"></span>er a thr<span class=\"_ _1\"></span>ee-year period. Th<span class=\"_ _1\"></span>e absolut<span class=\"_ _1\"></span>e TSR con<span class=\"_ _1\"></span>dition vests o<span class=\"_ _1\"></span>ver a r<span class=\"_ _1\"></span>ange fr<span class=\"_ _3\"></span>om 3% to </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs160\">6% compounded o<span class=\"_ _1\"></span>ver a thr<span class=\"_ _3\"></span>ee-year period. The ex<span class=\"_ _3\"></span>ercise price is \u00a3nil. T<span class=\"_ _1\"></span>he Gr<span class=\"_ _3\"></span>oup is authorised </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs161\">to issue n<span class=\"_ _1\"></span>ew shar<span class=\"_ _3\"></span>es or reissue tr<span class=\"_ _3\"></span>easury shar<span class=\"_ _3\"></span>es to satisfy shar<span class=\"_ _3\"></span>e plans which must no<span class=\"_ _1\"></span>t ex<span class=\"_ _1\"></span>ceed </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs162\">10% of the iss<span class=\"_ _1\"></span>ued shar<span class=\"_ _3\"></span>e capital in any r<span class=\"_ _1\"></span>olling ten-ye<span class=\"_ _1\"></span>ar period. The Gr<span class=\"_ _3\"></span>oup\u2019s position against the </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs163\">dilution limits at 31 Mar<span class=\"_ _3\"></span>ch 2026 since Admission was c.5% (2025: 4%).<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs164\">Details o<span class=\"_ _3\"></span>f movements in the n<span class=\"_ _1\"></span>umber of shar<span class=\"_ _3\"></span>es are as f<span class=\"_ _3\"></span>ollows:<span class=\"_ _28c\"> </span></div><div class=\"gs165\"><table class=\"s w116 h178\" id=\"_f375edd0-c554-47ca-b626-0e5146f0af40\"><tr><td></td><td class=\"c n x566 y2907 wd8 h16e\"><div class=\"t m0 x230 h22 y289c ff2 fs12 fc1 sc0 ls1 ws0\">31 March 2026<span class=\"_ _28c\"> </span></div></td><td></td><td class=\"c n x567 y2908 w117 h159\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _3\"></span>ch 2025<span class=\"_ _28c\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x568 h2d y2909 ff2 fs12 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>verage </td><td></td><td class=\"t m0 x569 h22 y290a ff3 fs12 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>verage </td></tr><tr><td></td><td></td><td class=\"t m0 x56a h2d y290b ff1b fs12 fc1 sc0 ls1 ws0\">ex<span class=\"_ _1\"></span>ercise price </td><td></td><td class=\"t m0 x56b h22 y290c ff3 fs12 fc4 sc0 ls1 ws0\">exer<span class=\"_ _3\"></span>cise price<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x56c h2d y290d ff2 fs12 fc1 sc0 ls1 ws0\">Number </td><td class=\"t m0 x56d h2d y290e ff2 fs12 fc1 sc0 ls1 ws0\">per share </td><td class=\"t m0 x56e h22 y290f ff4 fs12 fc4 sc0 ls1 ws0\">Number </td><td class=\"t m0 x56f h22 y2910 ff3 fs12 fc4 sc0 ls1 ws0\"> per shar<span class=\"_ _1\"></span>e </td></tr><tr><td></td><td class=\"t m0 x570 h2d y2911 ff2 fs12 fc1 sc0 ls1 ws0\">of shar<span class=\"_ _1\"></span>e </td><td class=\"t m0 x571 h2d y2912 ff2 fs12 fc1 sc0 ls1 ws0\">option </td><td class=\"t m0 x572 h22 y2913 ff3 fs12 fc4 sc0 ls1 ws0\">of shar<span class=\"_ _3\"></span>e </td><td class=\"t m0 x573 h22 y2914 ff3 fs12 fc4 sc0 ls1 ws0\">option </td></tr><tr><td></td><td class=\"t m0 x574 h2d y2915 ff2 fs12 fc1 sc0 ls1 ws0\">options<span class=\"_ _28c\"> </span></td><td class=\"t m0 x575 h2d y2916 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3<span class=\"_ _28c\"> </span></td><td class=\"t m0 x576 h22 y2917 ff3 fs12 fc4 sc0 ls1 ws0\">options </td><td class=\"t m0 x577 h22 y2918 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y2919 wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x578 y291a w118 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,622,610<span class=\"_ _28c\"> </span></div></td><td class=\"c n x579 y291a w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014</div></td><td class=\"c n x57a y2919 w118 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">3,479,591<span class=\"_ _28c\"> </span></div></td><td class=\"c n x57b y2919 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y291b w119 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls3d ws50\">Granted<span class=\"_ _28c\"> </span></div></td><td class=\"c n x57c y291c w118 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,133,283<span class=\"_ _28c\"> </span></div></td><td class=\"c n x57d y291c w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014</div></td><td class=\"c n x57e y291b w118 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,217,500<span class=\"_ _28c\"> </span></div></td><td class=\"c n x57f y291b w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2898 w11a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Exer<span class=\"_ _3\"></span>cised<span class=\"_ _28c\"> </span></div></td><td class=\"c n x580 y2899 w11b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(1,206,776)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x581 y2899 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x582 y2898 wda h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(968,330)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x583 y2898 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y291d w11c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Extinguished<span class=\"_ _28c\"> </span></div></td><td class=\"c n x584 y291e w6a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(95,189)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x585 y291e w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x586 y291d wda h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(106,151)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x587 y291d w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x420 h2e y291f ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>wards outstanding at end  </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x234 y2920 w11d h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x588 y2920 w118 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,453,928<span class=\"_ _28c\"> </span></div></td><td class=\"c n x589 y2920 w74 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014</div></td><td class=\"c n x58a y2921 w118 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">3,622,610<span class=\"_ _28c\"> </span></div></td><td class=\"c n x44f y2921 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x420 h9 y2922 ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>wards v<span class=\"_ _3\"></span>ested and ex<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>cisable  </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x234 y2749 w11e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">at end o<span class=\"_ _1\"></span>f period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x58b y274a w2a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">120,000<span class=\"_ _28c\"> </span></div></td><td class=\"c n x58c y274a w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x58d y2749 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">53,500<span class=\"_ _28c\"> </span></div></td><td class=\"c n x58e y2749 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs166\">No options expir<span class=\"_ _3\"></span>ed during the periods cov<span class=\"_ _3\"></span>ered by th<span class=\"_ _1\"></span>e above table.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs167\">Shar<span class=\"_ _3\"></span>e options outstanding at th<span class=\"_ _1\"></span>e end of the y<span class=\"_ _1\"></span>ear hav<span class=\"_ _1\"></span>e the f<span class=\"_ _3\"></span>ollowing expiry dat<span class=\"_ _1\"></span>es and </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs168\">ex<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>cise prices:<span class=\"_ _28c\"> </span></div><div class=\"gs169\"><table class=\"s wc7 h179\" id=\"_616d499b-bfd5-4a2d-8355-6db5c6001115\"><tr><td></td><td></td><td></td><td class=\"t m0 x463 h2d y2923 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x464 h22 y2924 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x41e h2d y2925 ff2 fs12 fc1 sc0 ls1 ws0\">2026<span class=\"_ _28c\"> </span></td><td class=\"t m0 x465 h22 y2926 ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x58f h22 y2927 ff3 fs12 fc4 sc0 ls1 ws0\">Expiry </td><td class=\"t m0 x571 h22 y2927 ff3 fs12 fc4 sc0 ls1 ws0\">Exer<span class=\"_ _3\"></span>cise </td><td class=\"t m0 x590 h2d y2928 ff2 fs12 fc1 sc0 ls1 ws0\"> Number of </td><td class=\"t m0 x591 h22 y2929 ff4 fs12 fc4 sc0 ls1 ws0\">Number of </td></tr><tr><td></td><td class=\"t m0 x592 h22 y292a ff3 fs12 fc4 sc0 ls48 ws6a\">date </td><td class=\"t m0 x593 h22 y292a ff3 fs12 fc4 sc0 ls1 ws0\">price<span class=\"_ _28c\"> </span></td><td class=\"t m0 x594 h2d y292b ff2 fs12 fc1 sc0 ls1 ws0\">share options<span class=\"_ _28c\"> </span></td><td class=\"t m0 x595 h22 y292c ff3 fs12 fc4 sc0 ls1 ws0\">shar<span class=\"_ _1\"></span>e options </td></tr><tr><td class=\"c n x234 y2772 w11f h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">4 September 2021 (FY22 Gr<span class=\"_ _3\"></span>ant)</div></td><td class=\"c n x596 y2772 w120 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">3 September 2031<span class=\"_ _28c\"> </span></div></td><td class=\"c n x597 y2772 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x598 y2773 w38 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">53,500<span class=\"_ _28c\"> </span></div></td><td class=\"c n x599 y2772 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">53,500<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2774 w121 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">9 Augu<span class=\"_ _1\"></span>st 2022 (FY23 Gr<span class=\"_ _1\"></span>ant)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x59a y2774 w122 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">8 August 2032<span class=\"_ _28c\"> </span></div></td><td class=\"c n x59b y2774 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x59c y2775 w37 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">66,500</div></td><td class=\"c n x59d y2774 w118 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,274,200<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2776 w123 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">10 Augu<span class=\"_ _1\"></span>st 2023 (FY24 Gr<span class=\"_ _1\"></span>ant)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x59e y2776 w124 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">9 Augus<span class=\"_ _1\"></span>t 2033<span class=\"_ _28c\"> </span></div></td><td class=\"c n x59f y2776 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014</div></td><td class=\"c n x5a0 y2777 w118 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,072,428</div></td><td class=\"c n x5a1 y2776 w118 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,102,410<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2779 w121 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">2 Augu<span class=\"_ _1\"></span>st 2024 (FY25 Gr<span class=\"_ _1\"></span>ant)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x59a y2779 w122 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1 August 2034<span class=\"_ _28c\"> </span></div></td><td class=\"c n x59b y2779 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014</div></td><td class=\"c n x5a2 y2778 w118 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,152,500</div></td><td class=\"c n x5a3 y2779 w118 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,192,500<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y289a w121 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">1 Augu<span class=\"_ _1\"></span>st 2025 (FY26 Gr<span class=\"_ _1\"></span>ant)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5a4 y289a w125 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">31 July 2035<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5a5 y289a w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014</div></td><td class=\"c n x5a6 y289b w118 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,109,000<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5a7 y289a w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c n x5a8 y2920 w118 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,453,928</div></td><td class=\"c n x5a9 y2921 w118 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">3,622,610<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x420 h9 y292d ff3 fs7 fc4 sc0 ls1 ws0\">W<span class=\"_ _3\"></span>eighted av<span class=\"_ _3\"></span>erage r<span class=\"_ _3\"></span>emaining contrac<span class=\"_ _1\"></span>tual lif<span class=\"_ _3\"></span>e of options </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x234 y2749 w126 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">outstan<span class=\"_ _1\"></span>ding at end o<span class=\"_ _1\"></span>f period<span class=\"_ _28c\"> </span></div></td><td></td><td></td><td class=\"c n x5aa y274a w127 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">8.26 y<span class=\"_ _1\"></span>ears</div></td><td class=\"c n x5ab y2749 w128 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">8.28 years<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs16b\">UK Shar<span class=\"_ _1\"></span>e Incentive Plan<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs16c\">Under the F<span class=\"_ _3\"></span>oresigh<span class=\"_ _3\"></span>t Share In<span class=\"_ _1\"></span>centive P<span class=\"_ _1\"></span>lan, for e<span class=\"_ _1\"></span>ach one partner<span class=\"_ _1\"></span>ship shar<span class=\"_ _1\"></span>e that a UK employ<span class=\"_ _3\"></span>ee </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs16d\">buys, F<span class=\"_ _3\"></span>oresigh<span class=\"_ _3\"></span>t offer<span class=\"_ _3\"></span>s two free ma<span class=\"_ _1\"></span>tching shar<span class=\"_ _3\"></span>es. In each tax y<span class=\"_ _1\"></span>ear<span class=\"_ _3\"></span>, employees can b<span class=\"_ _1\"></span>uy up to </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs16e\">\u00a31,800 or 10% of salary (whiche<span class=\"_ _1\"></span>ver is low<span class=\"_ _1\"></span>er) o<span class=\"_ _1\"></span>f partnership shar<span class=\"_ _3\"></span>es fr<span class=\"_ _1\"></span>om their pr<span class=\"_ _1\"></span>e-tax salary. </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs16f\">If an employe<span class=\"_ _1\"></span>e leav<span class=\"_ _1\"></span>es the Gr<span class=\"_ _3\"></span>oup, any matching sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s held f<span class=\"_ _1\"></span>or less than thr<span class=\"_ _3\"></span>ee years will be </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs170\">withdra<span class=\"_ _1\"></span>wn, i.e. the ves<span class=\"_ _1\"></span>ting period of the ma<span class=\"_ _1\"></span>tching shar<span class=\"_ _3\"></span>es is thr<span class=\"_ _1\"></span>ee year<span class=\"_ _1\"></span>s with the perf<span class=\"_ _3\"></span>ormance </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs171\">condition o<span class=\"_ _1\"></span>f continuo<span class=\"_ _1\"></span>us service. The SIP shar<span class=\"_ _3\"></span>es ar<span class=\"_ _1\"></span>e held in trust b<span class=\"_ _1\"></span>y the SIP T<span class=\"_ _0\"></span>rustee. V<span class=\"_ _0\"></span>oting right<span class=\"_ _1\"></span>s </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs172\">ar<span class=\"_ _1\"></span>e ex<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>cised by the SIP T<span class=\"_ _14b\"></span>rustee on r<span class=\"_ _3\"></span>eceipt of participants\u2019 instr<span class=\"_ _1\"></span>uctions.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs173\">As the SIP options hav<span class=\"_ _3\"></span>e a zero s<span class=\"_ _1\"></span>trike price an<span class=\"_ _1\"></span>d the participant is entitled t<span class=\"_ _1\"></span>o dividends (with the </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs174\">dividend cash r<span class=\"_ _3\"></span>eceived into th<span class=\"_ _1\"></span>e trust use<span class=\"_ _1\"></span>d to pur<span class=\"_ _3\"></span>chase additional shar<span class=\"_ _1\"></span>es) during th<span class=\"_ _1\"></span>e vesting </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs175\">period, the fair value o<span class=\"_ _3\"></span>f the awar<span class=\"_ _3\"></span>d is indistinguishable fr<span class=\"_ _3\"></span>om the share price. T<span class=\"_ _1\"></span>her<span class=\"_ _1\"></span>ef<span class=\"_ _3\"></span>ore, the </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs176\">shar<span class=\"_ _3\"></span>e price on the awar<span class=\"_ _3\"></span>d date is used when c<span class=\"_ _1\"></span>alculating the shar<span class=\"_ _3\"></span>e-based paymen<span class=\"_ _1\"></span>t expense.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs177\">The mov<span class=\"_ _3\"></span>ement in matching shar<span class=\"_ _3\"></span>es under this scheme durin<span class=\"_ _1\"></span>g the year w<span class=\"_ _1\"></span>as as follo<span class=\"_ _3\"></span>ws:<span class=\"_ _28c\"> </span></div><div class=\"gs178\"><table class=\"s we2 h17a\" id=\"_9244d54a-20ca-4dcc-b0a1-0ec97d29dec2\"><tr><td></td><td class=\"t m0 x264 h2d y2937 ff2 fs12 fc1 sc0 ls1 ws0\">31 March<span class=\"_ _28c\"> </span></td><td class=\"t m0 x265 h22 y2938 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x266 h2d y2939 ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x267 h22 y293a ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x5b9 h2d y293b ff2 fs12 fc1 sc0 ls1 ws0\">Number of </td><td class=\"t m0 x5ba h22 y293c ff4 fs12 fc4 sc0 ls1 ws0\">Number of </td></tr><tr><td></td><td class=\"t m0 x5bb h2d y293d ff2 fs12 fc1 sc0 ls1 ws0\">shares<span class=\"_ _28c\"> </span></td><td class=\"t m0 x5bc h22 y293e ff3 fs12 fc4 sc0 ls1 ws0\">shar<span class=\"_ _1\"></span>es </td></tr><tr><td class=\"c n x234 y277b wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5bd y277c w2a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">385,895<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5be y277b we4 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">291,092<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w131 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Movem<span class=\"_ _1\"></span>ent<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5bf y277d w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">79,502<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5c0 y277e w55 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">94,803<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a w132 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>wards outstanding at end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5c1 y274a we4 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">465,397<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5c2 y2749 we4 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">385,895<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs179\">Over<span class=\"_ _1\"></span>seas Phantom Shar<span class=\"_ _1\"></span>e Plan<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs17a\">The Over<span class=\"_ _3\"></span>seas Phantom S<span class=\"_ _1\"></span>har<span class=\"_ _1\"></span>e Plan (the \u201cPhan<span class=\"_ _1\"></span>tom Plan\u201d) is similar t<span class=\"_ _1\"></span>o the UK Shar<span class=\"_ _3\"></span>e Incentive </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs17b\">Plan f<span class=\"_ _3\"></span>or non-UK employees. Certain n<span class=\"_ _1\"></span>on-UK employee<span class=\"_ _1\"></span>s may participat<span class=\"_ _1\"></span>e, exc<span class=\"_ _1\"></span>ept those who </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs17c\">participate in the P<span class=\"_ _3\"></span>erformanc<span class=\"_ _1\"></span>e Shar<span class=\"_ _3\"></span>e Plan. The Phant<span class=\"_ _1\"></span>om Plan is a cash-bonus s<span class=\"_ _1\"></span>cheme wher<span class=\"_ _3\"></span>eby </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs17d\">each non-UK emplo<span class=\"_ _1\"></span>yee is gr<span class=\"_ _1\"></span>anted a number o<span class=\"_ _3\"></span>f notional shar<span class=\"_ _3\"></span>e options replicatin<span class=\"_ _1\"></span>g the terms o<span class=\"_ _1\"></span>f </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs126\">the UK SIP. </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs17e\">The mov<span class=\"_ _3\"></span>ement in notional mat<span class=\"_ _1\"></span>ching shar<span class=\"_ _3\"></span>es awar<span class=\"_ _3\"></span>ded under this scheme during the y<span class=\"_ _1\"></span>ear was </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs17f\">as f<span class=\"_ _1\"></span>ollows:<span class=\"_ _28c\"> </span></div><div class=\"gs180\"><table class=\"s w133 h17b\" id=\"_e314a5bb-98eb-432f-95fb-690ecb13974a\"><tr><td></td><td class=\"t m0 x463 h2d y293f ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x464 h22 y2940 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x41e h2d y2941 ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x465 h22 y2942 ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x5c3 h2d y2943 ff2 fs12 fc1 sc0 ls1 ws0\">Number of </td><td class=\"t m0 x591 h22 y2944 ff4 fs12 fc4 sc0 ls1 ws0\">Number of </td></tr><tr><td></td><td class=\"t m0 x5c4 h2d y2945 ff2 fs12 fc1 sc0 ls1 ws0\">shares </td><td class=\"t m0 x573 h22 y2946 ff3 fs12 fc4 sc0 ls1 ws0\">shar<span class=\"_ _1\"></span>es </td></tr><tr><td class=\"c n x234 y2886 wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5c5 y2885 w37 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">29,982<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5c6 y2886 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">25,962<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y27a1 w119 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls3d ws50\">Granted<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5c7 y27a2 w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">12,570<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5c8 y27a1 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">14,652<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w134 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls5e ws88\">Ve<span class=\"_ _2\"></span>s<span class=\"_ _d\"></span>t<span class=\"_ _2\"></span>e<span class=\"_ _d\"></span>d<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5c9 y277c w6a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(10,598)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x426 y277b w2e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(9,854)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w11c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Extinguished<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5ca y277d w3c h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(4,292)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5cb y277e w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(778)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a w135 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>wards outstanding at end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x2bc y274a w37 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">27,662<span class=\"_ _28c\"> </span></div></td><td class=\"c n x2bd y2749 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">29,982<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs181\">Infrastructur<span class=\"_ _3\"></span>e Capital \u2013 post-combination services<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs182\">The acquisition o<span class=\"_ _3\"></span>f Infrastruct<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e Capital included the f<span class=\"_ _3\"></span>ollowing def<span class=\"_ _3\"></span>erred pa<span class=\"_ _3\"></span>yments to be paid </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs183\">in shar<span class=\"_ _3\"></span>es:</div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs184\"> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Initial shar<span class=\"_ _3\"></span>e consideration</span></span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs185\"> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Earn-out</span></span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs186\"> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">P<span class=\"_ _1\"></span>erf<span class=\"_ _1\"></span>ormance earn-out<span class=\"_ _28c\"> </span></span></span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs187\">Pa<span class=\"_ _1\"></span>yments o<span class=\"_ _1\"></span>f the initial shar<span class=\"_ _1\"></span>e considera<span class=\"_ _1\"></span>tion arising fr<span class=\"_ _3\"></span>om the acquisition of Infr<span class=\"_ _1\"></span>astruct<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e Capital </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs188\">r<span class=\"_ _1\"></span>equir<span class=\"_ _1\"></span>e the sellers t<span class=\"_ _3\"></span>o remain either employ<span class=\"_ _3\"></span>ed or contract<span class=\"_ _1\"></span>ed to the Gr<span class=\"_ _3\"></span>oup during the ne<span class=\"_ _1\"></span>xt thr<span class=\"_ _1\"></span>ee </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs189\">year<span class=\"_ _3\"></span>s, with 100% of a seller\u2019s shar<span class=\"_ _1\"></span>es being f<span class=\"_ _3\"></span>orfeite<span class=\"_ _1\"></span>d if this occurs prior t<span class=\"_ _1\"></span>o 30 September 2023, </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs18a\">66.66% fr<span class=\"_ _1\"></span>om 30 September 2023 t<span class=\"_ _1\"></span>o 29 September 2024 and 33.33% fr<span class=\"_ _3\"></span>om 30 September 2024 </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs18b\">to 29 Septemb<span class=\"_ _1\"></span>er 2025. </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs18d\">On 30 September 2025, th<span class=\"_ _1\"></span>e remainin<span class=\"_ _1\"></span>g shar<span class=\"_ _1\"></span>es wer<span class=\"_ _3\"></span>e no longer subject t<span class=\"_ _1\"></span>o f<span class=\"_ _1\"></span>orfeit<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e and </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs18e\">the mov<span class=\"_ _1\"></span>ement in the initial shar<span class=\"_ _3\"></span>e consideration d<span class=\"_ _1\"></span>uring the ye<span class=\"_ _1\"></span>ar is a r<span class=\"_ _1\"></span>esult o<span class=\"_ _1\"></span>f the ves<span class=\"_ _1\"></span>ting of </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs18f\">the r<span class=\"_ _3\"></span>emaining shares. T<span class=\"_ _1\"></span>he initial shar<span class=\"_ _1\"></span>e considera<span class=\"_ _1\"></span>tion is accoun<span class=\"_ _1\"></span>ted f<span class=\"_ _3\"></span>or as remuner<span class=\"_ _3\"></span>ation for </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs190\">post-combina<span class=\"_ _1\"></span>tion services inclu<span class=\"_ _1\"></span>ded in staff co<span class=\"_ _1\"></span>sts \u2013 acquisitions (see n<span class=\"_ _1\"></span>ote 7). </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs191\">The earn-ou<span class=\"_ _1\"></span>t and perf<span class=\"_ _1\"></span>ormance earn-ou<span class=\"_ _1\"></span>t ar<span class=\"_ _1\"></span>e accoun<span class=\"_ _1\"></span>ted f<span class=\"_ _3\"></span>or at fair value at the da<span class=\"_ _1\"></span>te o<span class=\"_ _1\"></span>f </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs192\">acquisition (gr<span class=\"_ _1\"></span>ant dat<span class=\"_ _1\"></span>e) using e<span class=\"_ _1\"></span>stimated o<span class=\"_ _1\"></span>utcome<span class=\"_ _1\"></span>s and expect<span class=\"_ _1\"></span>ed payo<span class=\"_ _1\"></span>ut of the e<span class=\"_ _1\"></span>arn-outs with </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs193\">this fair value r<span class=\"_ _3\"></span>eassessed at e<span class=\"_ _1\"></span>ach period end. The f<span class=\"_ _1\"></span>air value of e<span class=\"_ _1\"></span>ach earn-out on th<span class=\"_ _1\"></span>e grant da<span class=\"_ _1\"></span>te </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs194\">was the maxim<span class=\"_ _1\"></span>um amount f<span class=\"_ _3\"></span>or each discount<span class=\"_ _1\"></span>ed back to the v<span class=\"_ _1\"></span>aluation dat<span class=\"_ _3\"></span>e multiplied by the </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs195\">expect<span class=\"_ _1\"></span>ed payo<span class=\"_ _1\"></span>ut per<span class=\"_ _1\"></span>centag<span class=\"_ _1\"></span>e of the e<span class=\"_ _1\"></span>arn-outs and f<span class=\"_ _3\"></span>orfeitur<span class=\"_ _3\"></span>e rat<span class=\"_ _1\"></span>e.  </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs196\">The earn-ou<span class=\"_ _1\"></span>t has an expect<span class=\"_ _1\"></span>ed payo<span class=\"_ _1\"></span>ut per<span class=\"_ _1\"></span>centag<span class=\"_ _1\"></span>e of 0% (2025: 0%) and a 0% (2025: 0%) </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs197\">f<span class=\"_ _1\"></span>orf<span class=\"_ _1\"></span>eitur<span class=\"_ _1\"></span>e ra<span class=\"_ _1\"></span>te. The shar<span class=\"_ _3\"></span>es will be subject to f<span class=\"_ _3\"></span>orfeit<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e if a seller ceases t<span class=\"_ _3\"></span>o be employed or </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs198\">contr<span class=\"_ _1\"></span>acted b<span class=\"_ _3\"></span>y Infrastruct<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e Capital during the tw<span class=\"_ _1\"></span>o year<span class=\"_ _1\"></span>s that f<span class=\"_ _3\"></span>ollow, with 100% o<span class=\"_ _3\"></span>f a seller\u2019s </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs199\">shar<span class=\"_ _3\"></span>es being forf<span class=\"_ _3\"></span>eited if this occur<span class=\"_ _1\"></span>s prior to 30 June 2026 an<span class=\"_ _1\"></span>d 50% fr<span class=\"_ _1\"></span>om 30 June 2026 to </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs19a\">30 June 2027. The a<span class=\"_ _1\"></span>war<span class=\"_ _3\"></span>ds are al<span class=\"_ _1\"></span>so subject to perf<span class=\"_ _3\"></span>ormance conditions link<span class=\"_ _3\"></span>ed to management </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs19b\">f<span class=\"_ _1\"></span>ee r<span class=\"_ _1\"></span>evenu<span class=\"_ _1\"></span>e over th<span class=\"_ _1\"></span>e period from 30 J<span class=\"_ _1\"></span>une 2026 to 30 Jun<span class=\"_ _1\"></span>e 2028. These con<span class=\"_ _1\"></span>ditions include </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs19c\">pr<span class=\"_ _1\"></span>ovisions f<span class=\"_ _3\"></span>or full forf<span class=\"_ _3\"></span>eiture o<span class=\"_ _3\"></span>f shares if specifie<span class=\"_ _1\"></span>d r<span class=\"_ _1\"></span>evenue thr<span class=\"_ _3\"></span>esholds ar<span class=\"_ _3\"></span>e not met durin<span class=\"_ _1\"></span>g the </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs19d\">r<span class=\"_ _1\"></span>elevant r<span class=\"_ _3\"></span>eview periods.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs19e\">In December 2025, 1,041,557 shar<span class=\"_ _3\"></span>es wer<span class=\"_ _1\"></span>e transf<span class=\"_ _3\"></span>err<span class=\"_ _1\"></span>ed fr<span class=\"_ _1\"></span>om the tr<span class=\"_ _1\"></span>easury shar<span class=\"_ _3\"></span>e res<span class=\"_ _1\"></span>erve in </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs19f\">fulfilmen<span class=\"_ _1\"></span>t of the s<span class=\"_ _1\"></span>cheme (see no<span class=\"_ _1\"></span>te 26). The e<span class=\"_ _1\"></span>xpected pa<span class=\"_ _1\"></span>yout per<span class=\"_ _3\"></span>centage c<span class=\"_ _1\"></span>ontinues t<span class=\"_ _1\"></span>o be </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1a0\">assessed a<span class=\"_ _1\"></span>t 0%, as the Gr<span class=\"_ _3\"></span>oup does not expect th<span class=\"_ _1\"></span>e performan<span class=\"_ _1\"></span>ce conditions f<span class=\"_ _3\"></span>or the rele<span class=\"_ _1\"></span>vant </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs1a1\">perf<span class=\"_ _1\"></span>ormance period to be m<span class=\"_ _1\"></span>et and consequ<span class=\"_ _1\"></span>ently consider<span class=\"_ _1\"></span>s it prob<span class=\"_ _1\"></span>able that the shar<span class=\"_ _3\"></span>es will </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs1a2\">be f<span class=\"_ _1\"></span>orf<span class=\"_ _1\"></span>eited. Ac<span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>dingly<span class=\"_ _3\"></span>, no shar<span class=\"_ _1\"></span>e-based paymen<span class=\"_ _1\"></span>t expense has been r<span class=\"_ _3\"></span>ecognised in the </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs1a3\">curr<span class=\"_ _3\"></span>ent year<span class=\"_ _0\"></span>.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs1a4\">The perf<span class=\"_ _3\"></span>ormance earn-out has an expec<span class=\"_ _1\"></span>ted pay<span class=\"_ _3\"></span>out percen<span class=\"_ _1\"></span>tage o<span class=\"_ _1\"></span>f 0% (2025: 0%) and 0% (2025: </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1a5\">0%) f<span class=\"_ _1\"></span>orf<span class=\"_ _1\"></span>eitur<span class=\"_ _1\"></span>e ra<span class=\"_ _1\"></span>te. The shar<span class=\"_ _3\"></span>es will be subject to f<span class=\"_ _3\"></span>orfeit<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e if a seller ceases t<span class=\"_ _3\"></span>o be employed or </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs1a6\">contr<span class=\"_ _1\"></span>acted b<span class=\"_ _3\"></span>y Infrastruct<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e Capital during the y<span class=\"_ _1\"></span>ear that f<span class=\"_ _3\"></span>ollows, with 100% o<span class=\"_ _1\"></span>f a seller\u2019s shar<span class=\"_ _1\"></span>es </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1a7\">being f<span class=\"_ _3\"></span>orfeited if this oc<span class=\"_ _1\"></span>curs prior t<span class=\"_ _1\"></span>o 31 December 2026 and 50% fr<span class=\"_ _3\"></span>om 31 December 2026 to </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs1a8\">30 June 2027.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs1a9\">The expiry da<span class=\"_ _1\"></span>tes o<span class=\"_ _1\"></span>f shar<span class=\"_ _1\"></span>es issued f<span class=\"_ _3\"></span>or the initial shar<span class=\"_ _1\"></span>e considera<span class=\"_ _1\"></span>tion that ar<span class=\"_ _3\"></span>e outstanding at the </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs1aa\">period end ar<span class=\"_ _3\"></span>e as follows:<span class=\"_ _28c\"> </span></div><div class=\"gs1ab\"><table class=\"s wc7 h17c\" id=\"_c00f9356-80fb-4d42-85b6-b470793ef663\"><tr><td></td><td></td><td></td><td class=\"t m0 x463 h2d y2947 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x464 h22 y2948 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td></td><td class=\"t m0 x571 h22 y2949 ff3 fs12 fc4 sc0 ls1 ws0\">Exer<span class=\"_ _3\"></span>cise </td><td class=\"t m0 x41e h2d y294a ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x465 h22 y294b ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td class=\"c n x234 y294c w136 h16b\"><div class=\"t m0 x230 h22 y2711 ff4 fs12 fc4 sc0 ls1 ws0\">Gran<span class=\"_ _1\"></span>t date<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5cc y294c w137 h16b\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">Expiry dat<span class=\"_ _1\"></span>e<span class=\"_ _28c\"> </span></div></td><td class=\"c x5ce y294c w138 h16b\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">price</div><div class=\"t m0 x5cd hf3 y294d ff3 fsb2 fc4 sc0 ls1 ws0\">1</div></td><td class=\"t m0 x5cf h2d y294e ff2 fs12 fc1 sc0 ls1 ws0\">Share options </td><td class=\"t m0 x56b h22 y294f ff3 fs12 fc4 sc0 ls1 ws0\">Shar<span class=\"_ _3\"></span>e options </td></tr><tr><td class=\"c n x234 y2776 w120 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">8 September 2022<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5d0 y2776 w139 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">30 September 2023<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5d1 y2776 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4e6 y2777 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5d2 y2776 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2779 w120 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">8 September 2022<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5d0 y2779 w139 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">30 September 2024<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5d1 y2779 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4e6 y2778 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5d2 y2779 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y289a w120 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">8 September 2022<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5d0 y289a w139 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">30 September 2025<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5d1 y289a w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4e6 y289b w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014</div></td><td class=\"c n x5d3 y289a w118 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,088,924<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c n x5d4 y2950 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014</div></td><td class=\"c n x5d5 y2951 w118 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,088,924<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x420 h9 y2952 ff3 fs7 fc4 sc0 ls1 ws0\">W<span class=\"_ _3\"></span>eighted av<span class=\"_ _3\"></span>erage r<span class=\"_ _3\"></span>emaining contrac<span class=\"_ _1\"></span>tual lif<span class=\"_ _3\"></span>e of options </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x234 y2749 w126 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">outstan<span class=\"_ _1\"></span>ding at end o<span class=\"_ _1\"></span>f period<span class=\"_ _28c\"> </span></div></td><td></td><td></td><td class=\"c n x5d6 y274a w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5d7 y2749 w13a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">0.5 ye<span class=\"_ _1\"></span>ars<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 hd ff3 fsb fc4 sc0 ls1 ws0 gs1ac\">1. <span class=\"_ _b\"> </span>Exer<span class=\"_ _3\"></span>cise price not applicable as shar<span class=\"_ _1\"></span>es have alr<span class=\"_ _3\"></span>eady been issued.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-528": {
   "value": "Accounting policy:<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup engage<span class=\"_ _1\"></span>s in equity-set<span class=\"_ _1\"></span>tled and cash-se<span class=\"_ _1\"></span>ttled shar<span class=\"_ _3\"></span>e-based paymen<span class=\"_ _1\"></span>t transac<span class=\"_ _1\"></span>tions in re<span class=\"_ _1\"></span>spect of s<span class=\"_ _1\"></span>ervices r<span class=\"_ _3\"></span>eceived fr<span class=\"_ _1\"></span>om its employ<span class=\"_ _1\"></span>ees.<span class=\"_ _28c\"> </span>Equity-se<span class=\"_ _1\"></span>ttled<span class=\"_ _28c\"> </span>Equity-se<span class=\"_ _1\"></span>ttled shar<span class=\"_ _3\"></span>e-based paymen<span class=\"_ _1\"></span>ts arise in r<span class=\"_ _1\"></span>espect o<span class=\"_ _1\"></span>f services r<span class=\"_ _3\"></span>eceivable fr<span class=\"_ _1\"></span>om certain employ<span class=\"_ _1\"></span>ees by gr<span class=\"_ _3\"></span>anting the right to eith<span class=\"_ _1\"></span>er shar<span class=\"_ _1\"></span>es or options ov<span class=\"_ _1\"></span>er shar<span class=\"_ _1\"></span>es, subject t<span class=\"_ _1\"></span>o certain ves<span class=\"_ _1\"></span>ting conditions and ex<span class=\"_ _3\"></span>ercise pric<span class=\"_ _1\"></span>es. The fair valu<span class=\"_ _1\"></span>e of the a<span class=\"_ _1\"></span>war<span class=\"_ _3\"></span>ds granted in th<span class=\"_ _1\"></span>e f<span class=\"_ _1\"></span>orm of shar<span class=\"_ _3\"></span>es or shar<span class=\"_ _1\"></span>e options is re<span class=\"_ _1\"></span>cognised as an expens<span class=\"_ _1\"></span>e over the appr<span class=\"_ _3\"></span>opriate perf<span class=\"_ _3\"></span>ormance and vestin<span class=\"_ _1\"></span>g period with a corr<span class=\"_ _1\"></span>esponding cr<span class=\"_ _3\"></span>edit to equity. Wh<span class=\"_ _1\"></span>en appr<span class=\"_ _1\"></span>opriate (i.e. P<span class=\"_ _3\"></span>erformance S<span class=\"_ _1\"></span>har<span class=\"_ _1\"></span>e Plan), the f<span class=\"_ _1\"></span>air value o<span class=\"_ _1\"></span>f the awar<span class=\"_ _3\"></span>ds is calculat<span class=\"_ _1\"></span>ed using an option pricing model, the prin<span class=\"_ _1\"></span>cipal inputs being the mark<span class=\"_ _3\"></span>et value on the dat<span class=\"_ _1\"></span>e of a<span class=\"_ _1\"></span>war<span class=\"_ _3\"></span>d and an adjustm<span class=\"_ _1\"></span>ent f<span class=\"_ _1\"></span>or expect<span class=\"_ _1\"></span>ed and actual le<span class=\"_ _1\"></span>vels o<span class=\"_ _1\"></span>f vestin<span class=\"_ _1\"></span>g which includes estima<span class=\"_ _1\"></span>ting the number o<span class=\"_ _3\"></span>f eligible employees lea<span class=\"_ _1\"></span>ving the Gr<span class=\"_ _3\"></span>oup and the number of emplo<span class=\"_ _1\"></span>yees sa<span class=\"_ _1\"></span>tisfying the r<span class=\"_ _3\"></span>elevant perf<span class=\"_ _1\"></span>ormance conditions. S<span class=\"_ _1\"></span>har<span class=\"_ _1\"></span>es and options ves<span class=\"_ _1\"></span>t on the occurr<span class=\"_ _3\"></span>ence of a specified e<span class=\"_ _1\"></span>vent under the r<span class=\"_ _1\"></span>ules of the r<span class=\"_ _3\"></span>elevant plan. Cash-se<span class=\"_ _1\"></span>ttled<span class=\"_ _28c\"> </span>F<span class=\"_ _1\"></span>or cash-set<span class=\"_ _1\"></span>tled shar<span class=\"_ _3\"></span>e-based payments, a liability is r<span class=\"_ _3\"></span>ecognised f<span class=\"_ _3\"></span>or the services r<span class=\"_ _1\"></span>eceived t<span class=\"_ _1\"></span>o the period end dat<span class=\"_ _3\"></span>e, measure<span class=\"_ _1\"></span>d at the fair valu<span class=\"_ _1\"></span>e of the liability<span class=\"_ _1\"></span>. A<span class=\"_ _3\"></span>t each subsequent period en<span class=\"_ _1\"></span>d and at the dat<span class=\"_ _1\"></span>e on which the liability is set<span class=\"_ _3\"></span>tled, the fair value of the liability is r<span class=\"_ _3\"></span>emeasur<span class=\"_ _3\"></span>ed with any changes in f<span class=\"_ _1\"></span>air value r<span class=\"_ _3\"></span>ecognised in the stat<span class=\"_ _1\"></span>ement o<span class=\"_ _1\"></span>f compr<span class=\"_ _1\"></span>ehensive inc<span class=\"_ _1\"></span>ome.<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-494": {
   "value": "<div class=\"t m0 h7 ff6 fs5 fc3 sc0 ls1 ws0 gs1ae\">9. Finance income and expenses<span class=\"_ _28c\"> </span></div><div class=\"gs1af\"><table class=\"s w13b h17d\" id=\"_d34f7880-9f99-4a5f-a453-299df9341e0d\"><tr><td></td><td class=\"t m0 x264 h2d y2953 ff2 fs12 fc1 sc0 ls1 ws0\">31 March<span class=\"_ _28c\"> </span></td><td class=\"t m0 x265 h22 y2954 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x4dd h2d y2955 ff2 fs12 fc1 sc0 ls1 ws0\"> 2026 </td><td class=\"t m0 x267 h22 y2956 ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x266 h2d y2957 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x267 h22 y2958 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x256 h2e y2959 ff2 fs7 fc1 sc0 ls1 ws0\">Finance income<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y295a w13c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Bank inter<span class=\"_ _3\"></span>est r<span class=\"_ _3\"></span>eceivable<span class=\"_ _28c\"> </span></div></td><td class=\"c n x408 y295b w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,220<span class=\"_ _28c\"> </span></div></td><td class=\"c n x409 y295a w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,567<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y295c w13d h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Gain on derivativ<span class=\"_ _1\"></span>es<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5d8 y295d w58 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">38<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5d9 y295c w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">81<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2771 w13e h15d\"><div class=\"t m0 x230 h9 y271c ff1b fs7 fc1 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal finance income<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5da y2771 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,258<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5db y2770 w59 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,648<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y295e ff1b fs7 fc1 sc0 ls1 ws0\">Finance expenses<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y2774 w13f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Other int<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>est payable<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5dc y2775 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">205<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5dd y2774 w58 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">66<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2776 w140 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Loan in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est (accrued)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x500 y2777 w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">18<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5de y2776 w58 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">29<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2779 w141 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inter<span class=\"_ _3\"></span>est on lease liabilities<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d3 y2778 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,520<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d4 y2779 w59 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,050<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y289a w142 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inter<span class=\"_ _3\"></span>est on dilapidation pr<span class=\"_ _3\"></span>ovisions<span class=\"_ _28c\"> </span></div></td><td class=\"c n x500 y289b w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">49<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5de y289a w58 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">40<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2920 w143 h15d\"><div class=\"t m0 x230 h9 y271c ff1b fs7 fc1 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal finance expense<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5df y2920 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,792<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5e0 y2921 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,185<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y295f ff1b fs7 fc1 sc0 ls1 ws0\">Net finance (expense)/income r<span class=\"_ _3\"></span>ecognised in the statement </td><td></td><td></td></tr><tr><td class=\"c n x234 y274a w144 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">of compr<span class=\"_ _1\"></span>ehensive income<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5e1 y274a w9d h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(534)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5e2 y2749 w5b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">463</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-594": {
   "value": "9. Finance income and expenses<span class=\"_ _28c\"> </span><table class=\"s w13b h17d\" id=\"_d34f7880-9f99-4a5f-a453-299df9341e0d\"><tr><td></td><td class=\"t m0 x264 h2d y2953 ff2 fs12 fc1 sc0 ls1 ws0\">31 March<span class=\"_ _28c\"> </span></td><td class=\"t m0 x265 h22 y2954 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x4dd h2d y2955 ff2 fs12 fc1 sc0 ls1 ws0\"> 2026 </td><td class=\"t m0 x267 h22 y2956 ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x266 h2d y2957 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x267 h22 y2958 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x256 h2e y2959 ff2 fs7 fc1 sc0 ls1 ws0\">Finance income<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y295a w13c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Bank inter<span class=\"_ _3\"></span>est r<span class=\"_ _3\"></span>eceivable<span class=\"_ _28c\"> </span></div></td><td class=\"c n x408 y295b w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,220<span class=\"_ _28c\"> </span></div></td><td class=\"c n x409 y295a w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,567<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y295c w13d h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Gain on derivativ<span class=\"_ _1\"></span>es<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5d8 y295d w58 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">38<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5d9 y295c w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">81<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2771 w13e h15d\"><div class=\"t m0 x230 h9 y271c ff1b fs7 fc1 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal finance income<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5da y2771 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,258<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5db y2770 w59 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,648<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y295e ff1b fs7 fc1 sc0 ls1 ws0\">Finance expenses<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y2774 w13f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Other int<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>est payable<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5dc y2775 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">205<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5dd y2774 w58 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">66<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2776 w140 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Loan in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est (accrued)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x500 y2777 w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">18<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5de y2776 w58 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">29<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2779 w141 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inter<span class=\"_ _3\"></span>est on lease liabilities<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d3 y2778 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,520<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d4 y2779 w59 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,050<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y289a w142 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inter<span class=\"_ _3\"></span>est on dilapidation pr<span class=\"_ _3\"></span>ovisions<span class=\"_ _28c\"> </span></div></td><td class=\"c n x500 y289b w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">49<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5de y289a w58 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">40<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2920 w143 h15d\"><div class=\"t m0 x230 h9 y271c ff1b fs7 fc1 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal finance expense<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5df y2920 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,792<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5e0 y2921 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,185<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y295f ff1b fs7 fc1 sc0 ls1 ws0\">Net finance (expense)/income r<span class=\"_ _3\"></span>ecognised in the statement </td><td></td><td></td></tr><tr><td class=\"c n x234 y274a w144 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">of compr<span class=\"_ _1\"></span>ehensive income<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5e1 y274a w9d h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(534)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5e2 y2749 w5b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">463</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-593": {
   "value": "9. Finance income and expenses<span class=\"_ _28c\"> </span><table class=\"s w13b h17d\" id=\"_d34f7880-9f99-4a5f-a453-299df9341e0d\"><tr><td></td><td class=\"t m0 x264 h2d y2953 ff2 fs12 fc1 sc0 ls1 ws0\">31 March<span class=\"_ _28c\"> </span></td><td class=\"t m0 x265 h22 y2954 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x4dd h2d y2955 ff2 fs12 fc1 sc0 ls1 ws0\"> 2026 </td><td class=\"t m0 x267 h22 y2956 ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x266 h2d y2957 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x267 h22 y2958 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x256 h2e y2959 ff2 fs7 fc1 sc0 ls1 ws0\">Finance income<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y295a w13c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Bank inter<span class=\"_ _3\"></span>est r<span class=\"_ _3\"></span>eceivable<span class=\"_ _28c\"> </span></div></td><td class=\"c n x408 y295b w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,220<span class=\"_ _28c\"> </span></div></td><td class=\"c n x409 y295a w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,567<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y295c w13d h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Gain on derivativ<span class=\"_ _1\"></span>es<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5d8 y295d w58 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">38<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5d9 y295c w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">81<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2771 w13e h15d\"><div class=\"t m0 x230 h9 y271c ff1b fs7 fc1 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal finance income<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5da y2771 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,258<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5db y2770 w59 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,648<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y295e ff1b fs7 fc1 sc0 ls1 ws0\">Finance expenses<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y2774 w13f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Other int<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>est payable<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5dc y2775 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">205<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5dd y2774 w58 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">66<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2776 w140 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Loan in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est (accrued)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x500 y2777 w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">18<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5de y2776 w58 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">29<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2779 w141 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inter<span class=\"_ _3\"></span>est on lease liabilities<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d3 y2778 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,520<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d4 y2779 w59 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,050<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y289a w142 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inter<span class=\"_ _3\"></span>est on dilapidation pr<span class=\"_ _3\"></span>ovisions<span class=\"_ _28c\"> </span></div></td><td class=\"c n x500 y289b w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">49<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5de y289a w58 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">40<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2920 w143 h15d\"><div class=\"t m0 x230 h9 y271c ff1b fs7 fc1 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal finance expense<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5df y2920 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,792<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5e0 y2921 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,185<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y295f ff1b fs7 fc1 sc0 ls1 ws0\">Net finance (expense)/income r<span class=\"_ _3\"></span>ecognised in the statement </td><td></td><td></td></tr><tr><td class=\"c n x234 y274a w144 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">of compr<span class=\"_ _1\"></span>ehensive income<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5e1 y274a w9d h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(534)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5e2 y2749 w5b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">463</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-591": {
   "value": "9. Finance income and expenses<span class=\"_ _28c\"> </span><table class=\"s w13b h17d\" id=\"_d34f7880-9f99-4a5f-a453-299df9341e0d\"><tr><td></td><td class=\"t m0 x264 h2d y2953 ff2 fs12 fc1 sc0 ls1 ws0\">31 March<span class=\"_ _28c\"> </span></td><td class=\"t m0 x265 h22 y2954 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x4dd h2d y2955 ff2 fs12 fc1 sc0 ls1 ws0\"> 2026 </td><td class=\"t m0 x267 h22 y2956 ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x266 h2d y2957 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x267 h22 y2958 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x256 h2e y2959 ff2 fs7 fc1 sc0 ls1 ws0\">Finance income<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y295a w13c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Bank inter<span class=\"_ _3\"></span>est r<span class=\"_ _3\"></span>eceivable<span class=\"_ _28c\"> </span></div></td><td class=\"c n x408 y295b w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,220<span class=\"_ _28c\"> </span></div></td><td class=\"c n x409 y295a w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,567<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y295c w13d h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Gain on derivativ<span class=\"_ _1\"></span>es<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5d8 y295d w58 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">38<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5d9 y295c w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">81<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2771 w13e h15d\"><div class=\"t m0 x230 h9 y271c ff1b fs7 fc1 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal finance income<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5da y2771 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,258<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5db y2770 w59 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,648<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y295e ff1b fs7 fc1 sc0 ls1 ws0\">Finance expenses<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y2774 w13f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Other int<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>est payable<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5dc y2775 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">205<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5dd y2774 w58 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">66<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2776 w140 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Loan in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est (accrued)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x500 y2777 w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">18<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5de y2776 w58 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">29<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2779 w141 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inter<span class=\"_ _3\"></span>est on lease liabilities<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d3 y2778 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,520<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d4 y2779 w59 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,050<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y289a w142 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inter<span class=\"_ _3\"></span>est on dilapidation pr<span class=\"_ _3\"></span>ovisions<span class=\"_ _28c\"> </span></div></td><td class=\"c n x500 y289b w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">49<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5de y289a w58 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">40<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2920 w143 h15d\"><div class=\"t m0 x230 h9 y271c ff1b fs7 fc1 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal finance expense<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5df y2920 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,792<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5e0 y2921 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,185<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y295f ff1b fs7 fc1 sc0 ls1 ws0\">Net finance (expense)/income r<span class=\"_ _3\"></span>ecognised in the statement </td><td></td><td></td></tr><tr><td class=\"c n x234 y274a w144 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">of compr<span class=\"_ _1\"></span>ehensive income<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5e1 y274a w9d h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(534)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5e2 y2749 w5b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">463</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-557": {
   "value": "9. Finance income and expenses<span class=\"_ _28c\"> </span><table class=\"s w13b h17d\" id=\"_d34f7880-9f99-4a5f-a453-299df9341e0d\"><tr><td></td><td class=\"t m0 x264 h2d y2953 ff2 fs12 fc1 sc0 ls1 ws0\">31 March<span class=\"_ _28c\"> </span></td><td class=\"t m0 x265 h22 y2954 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x4dd h2d y2955 ff2 fs12 fc1 sc0 ls1 ws0\"> 2026 </td><td class=\"t m0 x267 h22 y2956 ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x266 h2d y2957 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x267 h22 y2958 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x256 h2e y2959 ff2 fs7 fc1 sc0 ls1 ws0\">Finance income<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y295a w13c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Bank inter<span class=\"_ _3\"></span>est r<span class=\"_ _3\"></span>eceivable<span class=\"_ _28c\"> </span></div></td><td class=\"c n x408 y295b w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,220<span class=\"_ _28c\"> </span></div></td><td class=\"c n x409 y295a w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,567<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y295c w13d h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Gain on derivativ<span class=\"_ _1\"></span>es<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5d8 y295d w58 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">38<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5d9 y295c w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">81<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2771 w13e h15d\"><div class=\"t m0 x230 h9 y271c ff1b fs7 fc1 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal finance income<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5da y2771 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,258<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5db y2770 w59 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,648<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y295e ff1b fs7 fc1 sc0 ls1 ws0\">Finance expenses<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y2774 w13f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Other int<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>est payable<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5dc y2775 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">205<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5dd y2774 w58 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">66<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2776 w140 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Loan in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est (accrued)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x500 y2777 w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">18<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5de y2776 w58 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">29<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2779 w141 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inter<span class=\"_ _3\"></span>est on lease liabilities<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d3 y2778 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,520<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d4 y2779 w59 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,050<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y289a w142 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inter<span class=\"_ _3\"></span>est on dilapidation pr<span class=\"_ _3\"></span>ovisions<span class=\"_ _28c\"> </span></div></td><td class=\"c n x500 y289b w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">49<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5de y289a w58 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">40<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2920 w143 h15d\"><div class=\"t m0 x230 h9 y271c ff1b fs7 fc1 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal finance expense<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5df y2920 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,792<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5e0 y2921 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,185<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y295f ff1b fs7 fc1 sc0 ls1 ws0\">Net finance (expense)/income r<span class=\"_ _3\"></span>ecognised in the statement </td><td></td><td></td></tr><tr><td class=\"c n x234 y274a w144 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">of compr<span class=\"_ _1\"></span>ehensive income<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5e1 y274a w9d h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(534)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5e2 y2749 w5b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">463</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-529": {
   "value": "9. Finance income and expenses<span class=\"_ _28c\"> </span><table class=\"s w13b h17d\" id=\"_d34f7880-9f99-4a5f-a453-299df9341e0d\"><tr><td></td><td class=\"t m0 x264 h2d y2953 ff2 fs12 fc1 sc0 ls1 ws0\">31 March<span class=\"_ _28c\"> </span></td><td class=\"t m0 x265 h22 y2954 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x4dd h2d y2955 ff2 fs12 fc1 sc0 ls1 ws0\"> 2026 </td><td class=\"t m0 x267 h22 y2956 ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x266 h2d y2957 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x267 h22 y2958 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x256 h2e y2959 ff2 fs7 fc1 sc0 ls1 ws0\">Finance income<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y295a w13c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Bank inter<span class=\"_ _3\"></span>est r<span class=\"_ _3\"></span>eceivable<span class=\"_ _28c\"> </span></div></td><td class=\"c n x408 y295b w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,220<span class=\"_ _28c\"> </span></div></td><td class=\"c n x409 y295a w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,567<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y295c w13d h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Gain on derivativ<span class=\"_ _1\"></span>es<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5d8 y295d w58 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">38<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5d9 y295c w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">81<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2771 w13e h15d\"><div class=\"t m0 x230 h9 y271c ff1b fs7 fc1 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal finance income<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5da y2771 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,258<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5db y2770 w59 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,648<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y295e ff1b fs7 fc1 sc0 ls1 ws0\">Finance expenses<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y2774 w13f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Other int<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>est payable<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5dc y2775 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">205<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5dd y2774 w58 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">66<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2776 w140 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Loan in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est (accrued)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x500 y2777 w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">18<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5de y2776 w58 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">29<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2779 w141 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inter<span class=\"_ _3\"></span>est on lease liabilities<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d3 y2778 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,520<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d4 y2779 w59 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,050<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y289a w142 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inter<span class=\"_ _3\"></span>est on dilapidation pr<span class=\"_ _3\"></span>ovisions<span class=\"_ _28c\"> </span></div></td><td class=\"c n x500 y289b w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">49<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5de y289a w58 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">40<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2920 w143 h15d\"><div class=\"t m0 x230 h9 y271c ff1b fs7 fc1 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal finance expense<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5df y2920 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,792<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5e0 y2921 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,185<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y295f ff1b fs7 fc1 sc0 ls1 ws0\">Net finance (expense)/income r<span class=\"_ _3\"></span>ecognised in the statement </td><td></td><td></td></tr><tr><td class=\"c n x234 y274a w144 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">of compr<span class=\"_ _1\"></span>ehensive income<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5e1 y274a w9d h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(534)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5e2 y2749 w5b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">463</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-495": {
   "value": "10. T<span class=\"_ _0\"></span>axation<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>Curr<span class=\"_ _3\"></span>ent tax<span class=\"_ _28c\"> </span>The tax curr<span class=\"_ _3\"></span>ently payable is bas<span class=\"_ _1\"></span>ed on taxable pr<span class=\"_ _3\"></span>ofit f<span class=\"_ _1\"></span>or the period. T<span class=\"_ _0\"></span>axable pr<span class=\"_ _3\"></span>ofit diff<span class=\"_ _1\"></span>ers fr<span class=\"_ _1\"></span>om pr<span class=\"_ _1\"></span>ofit as r<span class=\"_ _3\"></span>eported in the stat<span class=\"_ _1\"></span>ement o<span class=\"_ _1\"></span>f compr<span class=\"_ _1\"></span>ehensive inc<span class=\"_ _1\"></span>ome because it e<span class=\"_ _1\"></span>xclu<span class=\"_ _1\"></span>des items o<span class=\"_ _1\"></span>f income or expense th<span class=\"_ _1\"></span>at ar<span class=\"_ _3\"></span>e taxable or deductible in o<span class=\"_ _1\"></span>ther year<span class=\"_ _3\"></span>s and it further ex<span class=\"_ _1\"></span>cludes items tha<span class=\"_ _1\"></span>t ar<span class=\"_ _1\"></span>e never ta<span class=\"_ _1\"></span>xable or deduc<span class=\"_ _1\"></span>tible. The Gr<span class=\"_ _3\"></span>oup\u2019s liability for curr<span class=\"_ _3\"></span>ent tax is calcula<span class=\"_ _1\"></span>ted using ta<span class=\"_ _1\"></span>x rat<span class=\"_ _1\"></span>es that ha<span class=\"_ _1\"></span>ve been enac<span class=\"_ _1\"></span>ted or subs<span class=\"_ _1\"></span>tantively enac<span class=\"_ _1\"></span>ted by the r<span class=\"_ _1\"></span>eporting dat<span class=\"_ _1\"></span>e.<span class=\"_ _28c\"> </span>Def<span class=\"_ _3\"></span>erre<span class=\"_ _1\"></span>d tax<span class=\"_ _28c\"> </span>Def<span class=\"_ _3\"></span>erred tax is r<span class=\"_ _3\"></span>ecognised on diff<span class=\"_ _3\"></span>erenc<span class=\"_ _1\"></span>es betwe<span class=\"_ _1\"></span>en the carrying amoun<span class=\"_ _1\"></span>t of asset<span class=\"_ _1\"></span>s and liabilities in the financial sta<span class=\"_ _1\"></span>tements an<span class=\"_ _1\"></span>d the corr<span class=\"_ _3\"></span>esponding tax bases us<span class=\"_ _1\"></span>ed in the computation o<span class=\"_ _3\"></span>f taxable pr<span class=\"_ _1\"></span>ofit and is ac<span class=\"_ _1\"></span>count<span class=\"_ _1\"></span>ed f<span class=\"_ _1\"></span>or using the sta<span class=\"_ _1\"></span>tement o<span class=\"_ _1\"></span>f financial position liability method. D<span class=\"_ _1\"></span>ef<span class=\"_ _3\"></span>erred tax is calc<span class=\"_ _1\"></span>ulated usin<span class=\"_ _1\"></span>g tax ra<span class=\"_ _1\"></span>tes tha<span class=\"_ _1\"></span>t have be<span class=\"_ _1\"></span>en enacted or s<span class=\"_ _1\"></span>ubstantiv<span class=\"_ _1\"></span>ely enacted b<span class=\"_ _1\"></span>y the r<span class=\"_ _3\"></span>eporting date. Def<span class=\"_ _3\"></span>erred t<span class=\"_ _1\"></span>ax is char<span class=\"_ _1\"></span>ged or cr<span class=\"_ _1\"></span>edited t<span class=\"_ _1\"></span>o the income sta<span class=\"_ _1\"></span>tement, e<span class=\"_ _1\"></span>xcept wh<span class=\"_ _1\"></span>en it r<span class=\"_ _1\"></span>elates t<span class=\"_ _1\"></span>o items char<span class=\"_ _3\"></span>ged or credit<span class=\"_ _1\"></span>ed to o<span class=\"_ _1\"></span>ther compr<span class=\"_ _3\"></span>ehensive income or dir<span class=\"_ _3\"></span>ectly to equity<span class=\"_ _3\"></span>, in which case the def<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>ed tax is also deal<span class=\"_ _1\"></span>t with in the stat<span class=\"_ _1\"></span>ement of o<span class=\"_ _3\"></span>ther compreh<span class=\"_ _1\"></span>ensive income or dir<span class=\"_ _3\"></span>ectly in equity. See no<span class=\"_ _1\"></span>te 24.<span class=\"_ _28c\"> </span><div class=\"gs1c4\"><table class=\"s w155 h17f\" id=\"_4cd3fea6-ce5e-4b7e-8bf0-051232c2bc29\"><tr><td></td><td class=\"t m0 x264 h2d y296a ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x265 h22 y296b ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x266 h2d y296c ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x4de h22 y296d ff3 fs12 fc4 sc0 ls1 ws0\"> 2025 </td></tr><tr><td></td><td class=\"t m0 x266 h2d y296e ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x267 h22 y296f ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x256 h2e y2970 ff1b fs7 fc1 sc0 ls1 ws0\">Current tax<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y2967 w156 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">UK corpora<span class=\"_ _1\"></span>tion tax<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5b7 y2966 w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2,620<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5b8 y2967 w59 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">8,939<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2793 w157 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>eign tax<span class=\"_ _28c\"> </span></div></td><td class=\"c n x408 y2792 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,437<span class=\"_ _28c\"> </span></div></td><td class=\"c n x409 y2793 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,348<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y28ad w158 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Adjustmen<span class=\"_ _1\"></span>ts in r<span class=\"_ _1\"></span>espect o<span class=\"_ _1\"></span>f prior periods (UK corpora<span class=\"_ _1\"></span>tion tax)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5fa y28ae w82 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(2,588)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5fb y28ad w2e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(1,368)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2795 w159 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Adjustmen<span class=\"_ _1\"></span>ts in r<span class=\"_ _1\"></span>espect o<span class=\"_ _1\"></span>f prior periods (f<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>eign tax)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5fc y2796 w15a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(1)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5fd y2795 w5b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">164<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2798 w15b h15d\"><div class=\"t m0 x230 h9 y271c ff1b fs7 fc1 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal current tax char<span class=\"_ _3\"></span>ge<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5fe y2798 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,468<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5ff y2797 w55 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">10,083<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y2971 ff1b fs7 fc1 sc0 ls1 ws0\">Def<span class=\"_ _1\"></span>erred tax<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y279b w15c h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Origination and r<span class=\"_ _3\"></span>evers<span class=\"_ _1\"></span>al of tempor<span class=\"_ _3\"></span>ary differ<span class=\"_ _3\"></span>ences<span class=\"_ _28c\"> </span></div></td><td class=\"c n x600 y279c w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,071<span class=\"_ _28c\"> </span></div></td><td class=\"c n x601 y279b w67 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(2,624)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y279e w15d h15d\"><div class=\"t m0 x230 h9 y271c ff1b fs7 fc1 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal deferr<span class=\"_ _3\"></span>ed tax<span class=\"_ _28c\"> </span></div></td><td class=\"c n x602 y279e w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,071<span class=\"_ _28c\"> </span></div></td><td class=\"c n x603 y279d w67 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(2,624)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y27a0 w15e h15d\"><div class=\"t m0 x230 h9 y271c ff1b fs7 fc1 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>ax on profit on or<span class=\"_ _3\"></span>dinary activities<span class=\"_ _28c\"> </span></div></td><td class=\"c n x604 y27a0 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">7,539<span class=\"_ _28c\"> </span></div></td><td class=\"c n x605 y279f w59 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">7,459<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y2972 ff2 fs7 fc1 sc0 ls1 ws0\">Continuing and discontinued operations<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y277b w15f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Continuin<span class=\"_ _1\"></span>g<span class=\"_ _28c\"> </span></div></td><td class=\"c n x408 y277c w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">8,288<span class=\"_ _28c\"> </span></div></td><td class=\"c n x409 y277b w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">7,493<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w160 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Discon<span class=\"_ _1\"></span>tinued<span class=\"_ _28c\"> </span></div></td><td class=\"c n x606 y277d w65 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(749)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x607 y277e w9b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(34)<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x4e9 y274a w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">7,539<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4ea y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">7,459<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1c5\">The diff<span class=\"_ _3\"></span>erence be<span class=\"_ _1\"></span>tween the ac<span class=\"_ _1\"></span>tual tax char<span class=\"_ _3\"></span>ge for th<span class=\"_ _1\"></span>e year and the s<span class=\"_ _1\"></span>tandar<span class=\"_ _3\"></span>d rate o<span class=\"_ _1\"></span>f corpora<span class=\"_ _1\"></span>tion </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1c6\">tax applied to pr<span class=\"_ _3\"></span>ofits f<span class=\"_ _3\"></span>or the year is as f<span class=\"_ _3\"></span>ollows:<span class=\"_ _28c\"> </span></div><div class=\"gs1c7\"><table class=\"s w145 h17e\" id=\"_1fd82cbe-c246-4315-bfbe-4925ba44b7f6\"><tr><td></td><td class=\"t m0 x463 h2d y2960 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x464 h22 y2961 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x41e h2d y2962 ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x4d9 h22 y2963 ff3 fs12 fc4 sc0 ls1 ws0\"> 2025 </td></tr><tr><td></td><td class=\"t m0 x41e h2d y2964 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x41f h22 y2965 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y278d w146 h15d\"><div class=\"t m0 x230 h9 y271c ff1b fs7 fc1 sc0 ls1 ws0\">Pro<span class=\"_ _1\"></span>fit f<span class=\"_ _1\"></span>or the year fr<span class=\"_ _1\"></span>om continuing and discontinued operations<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5e3 y278d w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">42,831<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5e4 y278c w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">33,245<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y278e w147 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Add back to<span class=\"_ _3\"></span>tal tax<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5e5 y278f w8c h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">7,539<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5e6 y278e w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">7,459<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2966 w148 h15d\"><div class=\"t m0 x230 h9 y271c ff1b fs7 fc1 sc0 ls1 ws0\">Pro<span class=\"_ _1\"></span>fit bef<span class=\"_ _1\"></span>ore tax<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5e7 y2966 w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">50,370<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5e8 y2967 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">40,704<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y28ac w149 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Pr<span class=\"_ _1\"></span>ofit be<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>e tax at 25% (2025: 25%)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5e9 y28ab w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">12,593<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5ea y28ac w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">10,176<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2968 w14a h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Pr<span class=\"_ _1\"></span>ofits no<span class=\"_ _3\"></span>t assessable to corpor<span class=\"_ _1\"></span>ation tax<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5eb y2969 wdc h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(65)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5ec y2968 w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(530)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2795 w14b h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Pr<span class=\"_ _1\"></span>ofit shar<span class=\"_ _3\"></span>e allocation fr<span class=\"_ _3\"></span>om partnership funds<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5ed y2796 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,405<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5ee y2795 w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">825<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2797 w14c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Unr<span class=\"_ _3\"></span>ecognised def<span class=\"_ _3\"></span>erred ta<span class=\"_ _1\"></span>x<span class=\"_ _28c\"> </span></div></td><td class=\"c n x40e y2798 w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">647<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5ef y2797 w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">37<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2799 w14d h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Adjustmen<span class=\"_ _1\"></span>ts to pr<span class=\"_ _3\"></span>evious periods<span class=\"_ _28c\"> </span></div></td><td class=\"c n x412 y279a w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(2,589)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5f0 y2799 w2e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(1,204)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y279b w14e h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Diff<span class=\"_ _3\"></span>erences on o<span class=\"_ _3\"></span>verseas tax r<span class=\"_ _3\"></span>ate<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5f1 y279c w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(6,506)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5f2 y279b w2e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(5,178)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y279d w14f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Expenses no<span class=\"_ _1\"></span>t deductible f<span class=\"_ _3\"></span>or tax purposes<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5f3 y279e w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,276<span class=\"_ _28c\"> </span></div></td><td class=\"c n x275 y279d w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,779<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y279f w150 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Other permanent diff<span class=\"_ _3\"></span>eren<span class=\"_ _1\"></span>ces<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5f4 y27a0 wdc h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(47)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5f5 y279f w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y28af w151 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Other \u2015 shar<span class=\"_ _3\"></span>e-based payments<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5f6 y28b0 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">534<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5f7 y28af w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">344<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2743 w152 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">S<span class=\"_ _1\"></span>taff cos<span class=\"_ _1\"></span>ts \u2015 acquisitions<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5f8 y2744 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">424<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5f9 y2743 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,210<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w153 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Double tax r<span class=\"_ _3\"></span>elief<span class=\"_ _28c\"> </span></div></td><td class=\"c n x455 y277d w65 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(133)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5d2 y277e w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a w154 h15f\"><div class=\"t m0 x230 h9 y271c ff1b fs7 fc1 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal tax charge<span class=\"_ _28c\"> </span></div></td><td class=\"c n x408 y274a w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">7,539<span class=\"_ _28c\"> </span></div></td><td class=\"c n x409 y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">7,459<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1c8\">The Compan<span class=\"_ _1\"></span>y is r<span class=\"_ _1\"></span>esident f<span class=\"_ _3\"></span>or taxation purposes in G<span class=\"_ _1\"></span>uernsey and its inc<span class=\"_ _1\"></span>ome is subject t<span class=\"_ _1\"></span>o </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1c9\">corpora<span class=\"_ _1\"></span>tion tax in Guerns<span class=\"_ _1\"></span>ey<span class=\"_ _3\"></span>, presently a<span class=\"_ _1\"></span>t a rat<span class=\"_ _3\"></span>e of 0% per annum. The tax r<span class=\"_ _3\"></span>econciliation f<span class=\"_ _3\"></span>or the </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1ca\">Gr<span class=\"_ _3\"></span>oup has been prepar<span class=\"_ _3\"></span>ed using the curr<span class=\"_ _3\"></span>ent UK corpora<span class=\"_ _1\"></span>tion tax ra<span class=\"_ _1\"></span>te o<span class=\"_ _1\"></span>f 25% (2025: 25%), as the </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs1cb\">majority of the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup\u2019s tradin<span class=\"_ _1\"></span>g activities ar<span class=\"_ _3\"></span>e carried out in the UK.<span class=\"_ _28c\"> </span></div>24. Def<span class=\"_ _1\"></span>erred tax asse<span class=\"_ _1\"></span>ts and liabilities<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>Def<span class=\"_ _3\"></span>erred tax is r<span class=\"_ _3\"></span>ecognised bas<span class=\"_ _1\"></span>ed on diff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ences betw<span class=\"_ _1\"></span>een the carrying valu<span class=\"_ _1\"></span>e of asse<span class=\"_ _1\"></span>ts and liabilities f<span class=\"_ _3\"></span>or accounting purpos<span class=\"_ _1\"></span>es and their tax valu<span class=\"_ _1\"></span>es (see no<span class=\"_ _1\"></span>te 10). Def<span class=\"_ _3\"></span>erred t<span class=\"_ _1\"></span>ax liabilities ar<span class=\"_ _1\"></span>e gener<span class=\"_ _1\"></span>ally r<span class=\"_ _1\"></span>ecognised f<span class=\"_ _3\"></span>or all taxable tempor<span class=\"_ _3\"></span>ary differ<span class=\"_ _3\"></span>ences and def<span class=\"_ _3\"></span>erred tax asset<span class=\"_ _1\"></span>s are only r<span class=\"_ _3\"></span>ecognised t<span class=\"_ _1\"></span>o the exten<span class=\"_ _1\"></span>t that the Gr<span class=\"_ _3\"></span>oup considers them t<span class=\"_ _1\"></span>o be r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable, which is de<span class=\"_ _1\"></span>termined b<span class=\"_ _1\"></span>y re<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ence to e<span class=\"_ _1\"></span>stimates th<span class=\"_ _1\"></span>at futur<span class=\"_ _3\"></span>e taxable pr<span class=\"_ _3\"></span>ofits will be available ag<span class=\"_ _1\"></span>ainst which deduc<span class=\"_ _1\"></span>tible temporary diff<span class=\"_ _3\"></span>eren<span class=\"_ _1\"></span>ces can be utilise<span class=\"_ _1\"></span>d. The carrying amo<span class=\"_ _1\"></span>unt of de<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>ed tax assets is r<span class=\"_ _3\"></span>eviewed a<span class=\"_ _1\"></span>t each stat<span class=\"_ _1\"></span>ement o<span class=\"_ _1\"></span>f financial position dat<span class=\"_ _1\"></span>e and r<span class=\"_ _3\"></span>educed to the ext<span class=\"_ _1\"></span>ent that it is n<span class=\"_ _1\"></span>o longer pr<span class=\"_ _3\"></span>obable that sufficient taxable pr<span class=\"_ _3\"></span>ofits will be available t<span class=\"_ _1\"></span>o allow all or part o<span class=\"_ _1\"></span>f the asset t<span class=\"_ _1\"></span>o be r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ed. Def<span class=\"_ _3\"></span>erred tax ass<span class=\"_ _1\"></span>ets and liabilities ar<span class=\"_ _3\"></span>e offse<span class=\"_ _1\"></span>t when ther<span class=\"_ _3\"></span>e is a legally enf<span class=\"_ _3\"></span>orceable righ<span class=\"_ _3\"></span>t to set o<span class=\"_ _1\"></span>ff curr<span class=\"_ _3\"></span>ent tax assets ag<span class=\"_ _1\"></span>ainst curr<span class=\"_ _3\"></span>ent tax liabilities and when they r<span class=\"_ _3\"></span>elate to inc<span class=\"_ _1\"></span>ome tax<span class=\"_ _1\"></span>es levied b<span class=\"_ _1\"></span>y the same taxa<span class=\"_ _1\"></span>tion authority and the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup intend<span class=\"_ _1\"></span>s to se<span class=\"_ _1\"></span>ttle its curr<span class=\"_ _3\"></span>ent tax assets and liabilities on a n<span class=\"_ _1\"></span>et basis. Def<span class=\"_ _3\"></span>erred tax ass<span class=\"_ _1\"></span>ets and liabilities ar<span class=\"_ _3\"></span>e measur<span class=\"_ _3\"></span>ed at the tax ra<span class=\"_ _1\"></span>tes that ar<span class=\"_ _3\"></span>e expected t<span class=\"_ _1\"></span>o apply to the period when the ass<span class=\"_ _1\"></span>et is r<span class=\"_ _3\"></span>ealised or the liability is set<span class=\"_ _1\"></span>tled, based on tax r<span class=\"_ _3\"></span>ates (and tax legisla<span class=\"_ _1\"></span>tion) that ha<span class=\"_ _1\"></span>ve been enac<span class=\"_ _1\"></span>ted or subs<span class=\"_ _1\"></span>tantively enac<span class=\"_ _1\"></span>ted at the st<span class=\"_ _1\"></span>atemen<span class=\"_ _1\"></span>t of financial position dat<span class=\"_ _3\"></span>e.<span class=\"_ _28c\"> </span><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs3c0\">The mov<span class=\"_ _3\"></span>ement on the def<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>ed tax acc<span class=\"_ _1\"></span>ount is as shown b<span class=\"_ _1\"></span>elow:<span class=\"_ _28c\"> </span></div><div class=\"gs1ee\"><table class=\"s w1e3 h198\" id=\"_996f2ea9-f480-4aa3-83ad-568be9ada030\"><tr><td></td><td class=\"t m0 x22d h2d y2ae0 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x22e h22 y2ae1 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x22f h2d y2ae2 ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x233 h22 y2ae3 ff3 fs12 fc4 sc0 ls1 ws0\"> 2025 </td></tr><tr><td></td><td class=\"t m0 x22f h2d y2ae4 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2cd h22 y2ae5 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y2793 wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x879 y2792 w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(9,027)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x87a y2793 w63 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(11,710)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y2ae6 ff2 fs7 fc1 sc0 ls1 ws0\">Recognised in stat<span class=\"_ _1\"></span>ement of compr<span class=\"_ _1\"></span>ehensive income<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y2795 w1e4 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>ax expense<span class=\"_ _28c\"> </span></div></td><td class=\"c n x879 y2796 w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(4,071)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x87b y2795 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,624<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2797 w187 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>eign exch<span class=\"_ _1\"></span>ange mo<span class=\"_ _1\"></span>vement<span class=\"_ _28c\"> </span></div></td><td class=\"c n x87c y2798 w65 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(314)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x87d y2797 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">302<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x87e y279a w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(4,385)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x87f y2799 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,926<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y2ae7 ff2 fs7 fc1 sc0 ls1 ws0\">Recognised in equity<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y2883 w7b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Shar<span class=\"_ _3\"></span>e-based payment r<span class=\"_ _3\"></span>eserve<span class=\"_ _28c\"> </span></div></td><td class=\"c n x261 y2884 w65 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(251)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x880 y2883 w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">60<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y2ae8 ff2 fs7 fc1 sc0 ls1 ws0\">Arising on business combination<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y27a1 w1e5 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Intangible asse<span class=\"_ _1\"></span>t (see no<span class=\"_ _1\"></span>te 30)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x881 y27a2 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x882 y27a1 w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(303)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w1e1 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Re-classified t<span class=\"_ _1\"></span>o liabilities associat<span class=\"_ _1\"></span>ed with assets held f<span class=\"_ _3\"></span>or sale<span class=\"_ _28c\"> </span></div></td><td class=\"c n x883 y277c w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">197<span class=\"_ _28c\"> </span></div></td><td class=\"c n x884 y277b w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x50d y277d w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">197<span class=\"_ _28c\"> </span></div></td><td class=\"c n x885 y277e w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(303)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a wd6 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x886 y274a w6a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(13,466)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x887 y2749 w4a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(9,027)<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs3c1\">The mov<span class=\"_ _3\"></span>ements in def<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>ed tax asset<span class=\"_ _1\"></span>s and liabilities during the period ar<span class=\"_ _3\"></span>e shown below:<span class=\"_ _28c\"> </span></div><div class=\"gs3c2\"><table class=\"s w1e6 h199\" id=\"_c44625ad-19c8-4075-94c5-ad21f0f1e012\"><tr><td></td><td></td><td></td><td class=\"c n x678 y2ae9 wd8 h195\"><div class=\"t m0 x230 h22 y2a8b ff2 fs12 fc1 sc0 ls1 ws0\">31 March 2026<span class=\"_ _28c\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x679 y2aea w18d h196\"><div class=\"t m0 x230 h22 y2a8d ff3 fs12 fc4 sc0 ls1 ws0\">31 March 2025<span class=\"_ _28c\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x67e h2d y2aeb ff2 fs12 fc1 sc0 ls1 ws0\">Credit<span class=\"_ _1\"></span>ed </td><td></td><td></td><td></td><td></td><td class=\"t m0 x2cc h22 y2aec ff3 fs12 fc4 sc0 ls1 ws0\">Cr<span class=\"_ _3\"></span>edited </td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x888 h2d y2aed ff1b fs12 fc1 sc0 ls1 ws0\">to pr<span class=\"_ _1\"></span>ofit </td><td class=\"t m0 x642 h2d y2aee ff2 fs12 fc1 sc0 ls1 ws0\">Credit<span class=\"_ _1\"></span>ed </td><td></td><td></td><td></td><td class=\"t m0 x889 h22 y2aef ff4 fs12 fc4 sc0 ls1 ws0\">to pr<span class=\"_ _3\"></span>ofit </td><td class=\"t m0 x88a h22 y2af0 ff3 fs12 fc4 sc0 ls48 ws6a\">Credited<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x88b h2d y2af1 ff2 fs12 fc1 sc0 ls1 ws0\">Asset </td><td class=\"t m0 x367 h2d y2af1 ff2 fs12 fc1 sc0 ls1 ws0\">Liability </td><td class=\"t m0 x88c h2d y2af1 ff2 fs12 fc1 sc0 ls1 ws0\">Net </td><td class=\"t m0 x88d h2d y2af2 ff2 fs12 fc1 sc0 ls1 ws0\">or loss<span class=\"_ _28c\"> </span></td><td class=\"t m0 x88e h2d y2af3 ff2 fs12 fc1 sc0 ls1 ws0\">to equity </td><td class=\"t m0 x88f h22 y2af3 ff3 fs12 fc4 sc0 ls1 ws0\">Asset </td><td class=\"t m0 x890 h22 y2af3 ff3 fs12 fc4 sc0 ls1 ws0\">Liability </td><td class=\"t m0 x891 h22 y2af3 ff4 fs12 fc4 sc0 ls1 ws0\">Net </td><td class=\"t m0 x480 h22 y2af4 ff3 fs12 fc4 sc0 ls1 ws0\">or loss</td><td class=\"t m0 x22e h22 y2af5 ff3 fs12 fc4 sc0 ls1 ws0\"> to equity<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x2ce h2d y2af6 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x680 h2d y2af6 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x681 h2d y2af6 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x2d1 h2d y2af7 ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x485 h2d y2af8 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2dd h22 y2af8 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2de h22 y2af8 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x64b h22 y2af8 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x36e h22 y2af9 ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000</td><td class=\"t m0 x233 h22 y2afa ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y277b w1e7 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Other tempor<span class=\"_ _3\"></span>ary and deductible diff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ences<span class=\"_ _28c\"> </span></div></td><td class=\"c n x892 y277c w5b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">811<span class=\"_ _28c\"> </span></div></td><td class=\"c n x893 y277c w82 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(5,776)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x894 y277c w44 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(4,965)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x895 y277c w44 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(5,140)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x896 y277c w65 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(251)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x897 y277b w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,615<span class=\"_ _28c\"> </span></div></td><td class=\"c n x898 y277b w2e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(1,200)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x899 y277b w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">415<span class=\"_ _28c\"> </span></div></td><td class=\"c n x89a y277b w9b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(62)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x89b y277b w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">60<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w1e8 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Business c<span class=\"_ _1\"></span>ombinations \u2013 intangible ass<span class=\"_ _1\"></span>et<span class=\"_ _28c\"> </span></div></td><td class=\"c n x89c y277d w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x89d y277d w44 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(8,501)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x89e y277d w44 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(8,501)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x89f y277d w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,069<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a0 y277d w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a1 y277e w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a2 y277e w2e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(9,442)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a3 y277e w4a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(9,442)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x676 y277e w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,686<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a4 y277e w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x6d1 y274a w5b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">811<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a5 y274a w62 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(14,277)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a6 y274a w6a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(13,466)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a7 y274a w44 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(4,071)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a8 y274a w65 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(251)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a9 y2749 w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,615<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8aa y2749 w63 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(10,642)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8ab y2749 w2e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(9,027)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8ac y2749 w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,624<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8ad y2749 w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">60</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-595": {
   "value": "Accounting policy:<span class=\"_ _28c\"> </span>Curr<span class=\"_ _3\"></span>ent tax<span class=\"_ _28c\"> </span>The tax curr<span class=\"_ _3\"></span>ently payable is bas<span class=\"_ _1\"></span>ed on taxable pr<span class=\"_ _3\"></span>ofit f<span class=\"_ _1\"></span>or the period. T<span class=\"_ _0\"></span>axable pr<span class=\"_ _3\"></span>ofit diff<span class=\"_ _1\"></span>ers fr<span class=\"_ _1\"></span>om pr<span class=\"_ _1\"></span>ofit as r<span class=\"_ _3\"></span>eported in the stat<span class=\"_ _1\"></span>ement o<span class=\"_ _1\"></span>f compr<span class=\"_ _1\"></span>ehensive inc<span class=\"_ _1\"></span>ome because it e<span class=\"_ _1\"></span>xclu<span class=\"_ _1\"></span>des items o<span class=\"_ _1\"></span>f income or expense th<span class=\"_ _1\"></span>at ar<span class=\"_ _3\"></span>e taxable or deductible in o<span class=\"_ _1\"></span>ther year<span class=\"_ _3\"></span>s and it further ex<span class=\"_ _1\"></span>cludes items tha<span class=\"_ _1\"></span>t ar<span class=\"_ _1\"></span>e never ta<span class=\"_ _1\"></span>xable or deduc<span class=\"_ _1\"></span>tible. The Gr<span class=\"_ _3\"></span>oup\u2019s liability for curr<span class=\"_ _3\"></span>ent tax is calcula<span class=\"_ _1\"></span>ted using ta<span class=\"_ _1\"></span>x rat<span class=\"_ _1\"></span>es that ha<span class=\"_ _1\"></span>ve been enac<span class=\"_ _1\"></span>ted or subs<span class=\"_ _1\"></span>tantively enac<span class=\"_ _1\"></span>ted by the r<span class=\"_ _1\"></span>eporting dat<span class=\"_ _1\"></span>e.<span class=\"_ _28c\"> </span>Def<span class=\"_ _3\"></span>erre<span class=\"_ _1\"></span>d tax<span class=\"_ _28c\"> </span>Def<span class=\"_ _3\"></span>erred tax is r<span class=\"_ _3\"></span>ecognised on diff<span class=\"_ _3\"></span>erenc<span class=\"_ _1\"></span>es betwe<span class=\"_ _1\"></span>en the carrying amoun<span class=\"_ _1\"></span>t of asset<span class=\"_ _1\"></span>s and liabilities in the financial sta<span class=\"_ _1\"></span>tements an<span class=\"_ _1\"></span>d the corr<span class=\"_ _3\"></span>esponding tax bases us<span class=\"_ _1\"></span>ed in the computation o<span class=\"_ _3\"></span>f taxable pr<span class=\"_ _1\"></span>ofit and is ac<span class=\"_ _1\"></span>count<span class=\"_ _1\"></span>ed f<span class=\"_ _1\"></span>or using the sta<span class=\"_ _1\"></span>tement o<span class=\"_ _1\"></span>f financial position liability method. D<span class=\"_ _1\"></span>ef<span class=\"_ _3\"></span>erred tax is calc<span class=\"_ _1\"></span>ulated usin<span class=\"_ _1\"></span>g tax ra<span class=\"_ _1\"></span>tes tha<span class=\"_ _1\"></span>t have be<span class=\"_ _1\"></span>en enacted or s<span class=\"_ _1\"></span>ubstantiv<span class=\"_ _1\"></span>ely enacted b<span class=\"_ _1\"></span>y the r<span class=\"_ _3\"></span>eporting date. Def<span class=\"_ _3\"></span>erred t<span class=\"_ _1\"></span>ax is char<span class=\"_ _1\"></span>ged or cr<span class=\"_ _1\"></span>edited t<span class=\"_ _1\"></span>o the income sta<span class=\"_ _1\"></span>tement, e<span class=\"_ _1\"></span>xcept wh<span class=\"_ _1\"></span>en it r<span class=\"_ _1\"></span>elates t<span class=\"_ _1\"></span>o items char<span class=\"_ _3\"></span>ged or credit<span class=\"_ _1\"></span>ed to o<span class=\"_ _1\"></span>ther compr<span class=\"_ _3\"></span>ehensive income or dir<span class=\"_ _3\"></span>ectly to equity<span class=\"_ _3\"></span>, in which case the def<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>ed tax is also deal<span class=\"_ _1\"></span>t with in the stat<span class=\"_ _1\"></span>ement of o<span class=\"_ _3\"></span>ther compreh<span class=\"_ _1\"></span>ensive income or dir<span class=\"_ _3\"></span>ectly in equity. See no<span class=\"_ _1\"></span>te 24.<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>Def<span class=\"_ _3\"></span>erred tax is r<span class=\"_ _3\"></span>ecognised bas<span class=\"_ _1\"></span>ed on diff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ences betw<span class=\"_ _1\"></span>een the carrying valu<span class=\"_ _1\"></span>e of asse<span class=\"_ _1\"></span>ts and liabilities f<span class=\"_ _3\"></span>or accounting purpos<span class=\"_ _1\"></span>es and their tax valu<span class=\"_ _1\"></span>es (see no<span class=\"_ _1\"></span>te 10). Def<span class=\"_ _3\"></span>erred t<span class=\"_ _1\"></span>ax liabilities ar<span class=\"_ _1\"></span>e gener<span class=\"_ _1\"></span>ally r<span class=\"_ _1\"></span>ecognised f<span class=\"_ _3\"></span>or all taxable tempor<span class=\"_ _3\"></span>ary differ<span class=\"_ _3\"></span>ences and def<span class=\"_ _3\"></span>erred tax asset<span class=\"_ _1\"></span>s are only r<span class=\"_ _3\"></span>ecognised t<span class=\"_ _1\"></span>o the exten<span class=\"_ _1\"></span>t that the Gr<span class=\"_ _3\"></span>oup considers them t<span class=\"_ _1\"></span>o be r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable, which is de<span class=\"_ _1\"></span>termined b<span class=\"_ _1\"></span>y re<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ence to e<span class=\"_ _1\"></span>stimates th<span class=\"_ _1\"></span>at futur<span class=\"_ _3\"></span>e taxable pr<span class=\"_ _3\"></span>ofits will be available ag<span class=\"_ _1\"></span>ainst which deduc<span class=\"_ _1\"></span>tible temporary diff<span class=\"_ _3\"></span>eren<span class=\"_ _1\"></span>ces can be utilise<span class=\"_ _1\"></span>d. The carrying amo<span class=\"_ _1\"></span>unt of de<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>ed tax assets is r<span class=\"_ _3\"></span>eviewed a<span class=\"_ _1\"></span>t each stat<span class=\"_ _1\"></span>ement o<span class=\"_ _1\"></span>f financial position dat<span class=\"_ _1\"></span>e and r<span class=\"_ _3\"></span>educed to the ext<span class=\"_ _1\"></span>ent that it is n<span class=\"_ _1\"></span>o longer pr<span class=\"_ _3\"></span>obable that sufficient taxable pr<span class=\"_ _3\"></span>ofits will be available t<span class=\"_ _1\"></span>o allow all or part o<span class=\"_ _1\"></span>f the asset t<span class=\"_ _1\"></span>o be r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ed. Def<span class=\"_ _3\"></span>erred tax ass<span class=\"_ _1\"></span>ets and liabilities ar<span class=\"_ _3\"></span>e offse<span class=\"_ _1\"></span>t when ther<span class=\"_ _3\"></span>e is a legally enf<span class=\"_ _3\"></span>orceable righ<span class=\"_ _3\"></span>t to set o<span class=\"_ _1\"></span>ff curr<span class=\"_ _3\"></span>ent tax assets ag<span class=\"_ _1\"></span>ainst curr<span class=\"_ _3\"></span>ent tax liabilities and when they r<span class=\"_ _3\"></span>elate to inc<span class=\"_ _1\"></span>ome tax<span class=\"_ _1\"></span>es levied b<span class=\"_ _1\"></span>y the same taxa<span class=\"_ _1\"></span>tion authority and the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup intend<span class=\"_ _1\"></span>s to se<span class=\"_ _1\"></span>ttle its curr<span class=\"_ _3\"></span>ent tax assets and liabilities on a n<span class=\"_ _1\"></span>et basis. Def<span class=\"_ _3\"></span>erred tax ass<span class=\"_ _1\"></span>ets and liabilities ar<span class=\"_ _3\"></span>e measur<span class=\"_ _3\"></span>ed at the tax ra<span class=\"_ _1\"></span>tes that ar<span class=\"_ _3\"></span>e expected t<span class=\"_ _1\"></span>o apply to the period when the ass<span class=\"_ _1\"></span>et is r<span class=\"_ _3\"></span>ealised or the liability is set<span class=\"_ _1\"></span>tled, based on tax r<span class=\"_ _3\"></span>ates (and tax legisla<span class=\"_ _1\"></span>tion) that ha<span class=\"_ _1\"></span>ve been enac<span class=\"_ _1\"></span>ted or subs<span class=\"_ _1\"></span>tantively enac<span class=\"_ _1\"></span>ted at the st<span class=\"_ _1\"></span>atemen<span class=\"_ _1\"></span>t of financial position dat<span class=\"_ _3\"></span>e.<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-530": {
   "value": "Def<span class=\"_ _3\"></span>erre<span class=\"_ _1\"></span>d tax<span class=\"_ _28c\"> </span>Def<span class=\"_ _3\"></span>erred tax is r<span class=\"_ _3\"></span>ecognised on diff<span class=\"_ _3\"></span>erenc<span class=\"_ _1\"></span>es betwe<span class=\"_ _1\"></span>en the carrying amoun<span class=\"_ _1\"></span>t of asset<span class=\"_ _1\"></span>s and liabilities in the financial sta<span class=\"_ _1\"></span>tements an<span class=\"_ _1\"></span>d the corr<span class=\"_ _3\"></span>esponding tax bases us<span class=\"_ _1\"></span>ed in the computation o<span class=\"_ _3\"></span>f taxable pr<span class=\"_ _1\"></span>ofit and is ac<span class=\"_ _1\"></span>count<span class=\"_ _1\"></span>ed f<span class=\"_ _1\"></span>or using the sta<span class=\"_ _1\"></span>tement o<span class=\"_ _1\"></span>f financial position liability method. D<span class=\"_ _1\"></span>ef<span class=\"_ _3\"></span>erred tax is calc<span class=\"_ _1\"></span>ulated usin<span class=\"_ _1\"></span>g tax ra<span class=\"_ _1\"></span>tes tha<span class=\"_ _1\"></span>t have be<span class=\"_ _1\"></span>en enacted or s<span class=\"_ _1\"></span>ubstantiv<span class=\"_ _1\"></span>ely enacted b<span class=\"_ _1\"></span>y the r<span class=\"_ _3\"></span>eporting date. Def<span class=\"_ _3\"></span>erred t<span class=\"_ _1\"></span>ax is char<span class=\"_ _1\"></span>ged or cr<span class=\"_ _1\"></span>edited t<span class=\"_ _1\"></span>o the income sta<span class=\"_ _1\"></span>tement, e<span class=\"_ _1\"></span>xcept wh<span class=\"_ _1\"></span>en it r<span class=\"_ _1\"></span>elates t<span class=\"_ _1\"></span>o items char<span class=\"_ _3\"></span>ged or credit<span class=\"_ _1\"></span>ed to o<span class=\"_ _1\"></span>ther compr<span class=\"_ _3\"></span>ehensive income or dir<span class=\"_ _3\"></span>ectly to equity<span class=\"_ _3\"></span>, in which case the def<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>ed tax is also deal<span class=\"_ _1\"></span>t with in the stat<span class=\"_ _1\"></span>ement of o<span class=\"_ _3\"></span>ther compreh<span class=\"_ _1\"></span>ensive income or dir<span class=\"_ _3\"></span>ectly in equity. See no<span class=\"_ _1\"></span>te 24.<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>Def<span class=\"_ _3\"></span>erred tax is r<span class=\"_ _3\"></span>ecognised bas<span class=\"_ _1\"></span>ed on diff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ences betw<span class=\"_ _1\"></span>een the carrying valu<span class=\"_ _1\"></span>e of asse<span class=\"_ _1\"></span>ts and liabilities f<span class=\"_ _3\"></span>or accounting purpos<span class=\"_ _1\"></span>es and their tax valu<span class=\"_ _1\"></span>es (see no<span class=\"_ _1\"></span>te 10). Def<span class=\"_ _3\"></span>erred t<span class=\"_ _1\"></span>ax liabilities ar<span class=\"_ _1\"></span>e gener<span class=\"_ _1\"></span>ally r<span class=\"_ _1\"></span>ecognised f<span class=\"_ _3\"></span>or all taxable tempor<span class=\"_ _3\"></span>ary differ<span class=\"_ _3\"></span>ences and def<span class=\"_ _3\"></span>erred tax asset<span class=\"_ _1\"></span>s are only r<span class=\"_ _3\"></span>ecognised t<span class=\"_ _1\"></span>o the exten<span class=\"_ _1\"></span>t that the Gr<span class=\"_ _3\"></span>oup considers them t<span class=\"_ _1\"></span>o be r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable, which is de<span class=\"_ _1\"></span>termined b<span class=\"_ _1\"></span>y re<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ence to e<span class=\"_ _1\"></span>stimates th<span class=\"_ _1\"></span>at futur<span class=\"_ _3\"></span>e taxable pr<span class=\"_ _3\"></span>ofits will be available ag<span class=\"_ _1\"></span>ainst which deduc<span class=\"_ _1\"></span>tible temporary diff<span class=\"_ _3\"></span>eren<span class=\"_ _1\"></span>ces can be utilise<span class=\"_ _1\"></span>d. The carrying amo<span class=\"_ _1\"></span>unt of de<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>ed tax assets is r<span class=\"_ _3\"></span>eviewed a<span class=\"_ _1\"></span>t each stat<span class=\"_ _1\"></span>ement o<span class=\"_ _1\"></span>f financial position dat<span class=\"_ _1\"></span>e and r<span class=\"_ _3\"></span>educed to the ext<span class=\"_ _1\"></span>ent that it is n<span class=\"_ _1\"></span>o longer pr<span class=\"_ _3\"></span>obable that sufficient taxable pr<span class=\"_ _3\"></span>ofits will be available t<span class=\"_ _1\"></span>o allow all or part o<span class=\"_ _1\"></span>f the asset t<span class=\"_ _1\"></span>o be r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ed. Def<span class=\"_ _3\"></span>erred tax ass<span class=\"_ _1\"></span>ets and liabilities ar<span class=\"_ _3\"></span>e offse<span class=\"_ _1\"></span>t when ther<span class=\"_ _3\"></span>e is a legally enf<span class=\"_ _3\"></span>orceable righ<span class=\"_ _3\"></span>t to set o<span class=\"_ _1\"></span>ff curr<span class=\"_ _3\"></span>ent tax assets ag<span class=\"_ _1\"></span>ainst curr<span class=\"_ _3\"></span>ent tax liabilities and when they r<span class=\"_ _3\"></span>elate to inc<span class=\"_ _1\"></span>ome tax<span class=\"_ _1\"></span>es levied b<span class=\"_ _1\"></span>y the same taxa<span class=\"_ _1\"></span>tion authority and the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup intend<span class=\"_ _1\"></span>s to se<span class=\"_ _1\"></span>ttle its curr<span class=\"_ _3\"></span>ent tax assets and liabilities on a n<span class=\"_ _1\"></span>et basis. Def<span class=\"_ _3\"></span>erred tax ass<span class=\"_ _1\"></span>ets and liabilities ar<span class=\"_ _3\"></span>e measur<span class=\"_ _3\"></span>ed at the tax ra<span class=\"_ _1\"></span>tes that ar<span class=\"_ _3\"></span>e expected t<span class=\"_ _1\"></span>o apply to the period when the ass<span class=\"_ _1\"></span>et is r<span class=\"_ _3\"></span>ealised or the liability is set<span class=\"_ _1\"></span>tled, based on tax r<span class=\"_ _3\"></span>ates (and tax legisla<span class=\"_ _1\"></span>tion) that ha<span class=\"_ _1\"></span>ve been enac<span class=\"_ _1\"></span>ted or subs<span class=\"_ _1\"></span>tantively enac<span class=\"_ _1\"></span>ted at the st<span class=\"_ _1\"></span>atemen<span class=\"_ _1\"></span>t of financial position dat<span class=\"_ _3\"></span>e.<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-496": {
   "value": "11. Discontinued operations<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup classifies non-curr<span class=\"_ _3\"></span>ent assets and disposal gr<span class=\"_ _3\"></span>oups as held f<span class=\"_ _1\"></span>or sale wher<span class=\"_ _1\"></span>e their carrying amoun<span class=\"_ _1\"></span>ts ar<span class=\"_ _1\"></span>e expected t<span class=\"_ _3\"></span>o be reco<span class=\"_ _1\"></span>ver<span class=\"_ _3\"></span>ed principally throu<span class=\"_ _1\"></span>gh a sale transac<span class=\"_ _1\"></span>tion rath<span class=\"_ _1\"></span>er than thr<span class=\"_ _1\"></span>ough con<span class=\"_ _1\"></span>tinuing use, and wh<span class=\"_ _1\"></span>ere th<span class=\"_ _1\"></span>e asset (or disposal gr<span class=\"_ _3\"></span>oup) is available f<span class=\"_ _3\"></span>or immediat<span class=\"_ _1\"></span>e sale in its pr<span class=\"_ _1\"></span>esent condition s<span class=\"_ _1\"></span>ubject only to t<span class=\"_ _1\"></span>erms that ar<span class=\"_ _3\"></span>e usual and cust<span class=\"_ _1\"></span>omary f<span class=\"_ _1\"></span>or such disposals. Non-c<span class=\"_ _1\"></span>urr<span class=\"_ _1\"></span>ent assets an<span class=\"_ _1\"></span>d disposal gr<span class=\"_ _1\"></span>oups classified as held f<span class=\"_ _3\"></span>or sale are measur<span class=\"_ _3\"></span>ed at the lower o<span class=\"_ _3\"></span>f their carrying amount and fair v<span class=\"_ _1\"></span>alue less cos<span class=\"_ _1\"></span>ts to sell. Co<span class=\"_ _1\"></span>sts to sell ar<span class=\"_ _1\"></span>e the incr<span class=\"_ _3\"></span>emental costs dir<span class=\"_ _3\"></span>ectly attribu<span class=\"_ _1\"></span>table to the dispos<span class=\"_ _1\"></span>al of an asset (dispo<span class=\"_ _1\"></span>sal gr<span class=\"_ _1\"></span>oup), ex<span class=\"_ _1\"></span>cluding finance c<span class=\"_ _1\"></span>osts and incom<span class=\"_ _1\"></span>e tax expense.<span class=\"_ _28c\"> </span>Assets an<span class=\"_ _1\"></span>d liabilities classified as held f<span class=\"_ _1\"></span>or sale ar<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>esent<span class=\"_ _1\"></span>ed separa<span class=\"_ _1\"></span>tely as curr<span class=\"_ _3\"></span>ent items in the consolida<span class=\"_ _1\"></span>ted sta<span class=\"_ _1\"></span>tement o<span class=\"_ _1\"></span>f financial position. F<span class=\"_ _3\"></span>urther details r<span class=\"_ _1\"></span>egar<span class=\"_ _3\"></span>ding these asset<span class=\"_ _1\"></span>s and liabilities ar<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>ovided in no<span class=\"_ _3\"></span>te 31.<span class=\"_ _28c\"> </span>A disposal gr<span class=\"_ _3\"></span>oup qualifies as a discontinu<span class=\"_ _1\"></span>ed operation if it is a c<span class=\"_ _1\"></span>omponent of an en<span class=\"_ _1\"></span>tity that either has been dispose<span class=\"_ _1\"></span>d of<span class=\"_ _3\"></span>, or is classified as held f<span class=\"_ _3\"></span>or sale, and: <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>It r<span class=\"_ _1\"></span>epr<span class=\"_ _1\"></span>esents a separ<span class=\"_ _3\"></span>ate major line of bu<span class=\"_ _1\"></span>siness or geogr<span class=\"_ _3\"></span>aphical area o<span class=\"_ _3\"></span>f operations</span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>Is part of a sing<span class=\"_ _1\"></span>le co-or<span class=\"_ _3\"></span>dinated plan to dispose o<span class=\"_ _3\"></span>f a separate major line o<span class=\"_ _3\"></span>f business </span>or<span class=\"_ gs1de\"> </span>geogr<span class=\"_ _1\"></span>aphical ar<span class=\"_ _3\"></span>ea of operations <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Is a subsidiary acquir<span class=\"_ _3\"></span>ed ex<span class=\"_ _1\"></span>clusively with a view t<span class=\"_ _1\"></span>o r<span class=\"_ _1\"></span>esale<span class=\"_ _28c\"> </span></span></span>Discon<span class=\"_ _1\"></span>tinued opera<span class=\"_ _1\"></span>tions ar<span class=\"_ _1\"></span>e ex<span class=\"_ _1\"></span>cluded fr<span class=\"_ _3\"></span>om the resul<span class=\"_ _1\"></span>ts of c<span class=\"_ _1\"></span>ontinuing oper<span class=\"_ _1\"></span>ations and ar<span class=\"_ _3\"></span>e pr<span class=\"_ _1\"></span>esent<span class=\"_ _1\"></span>ed as a single amoun<span class=\"_ _1\"></span>t as pr<span class=\"_ _1\"></span>ofit or loss af<span class=\"_ _3\"></span>ter tax fr<span class=\"_ _3\"></span>om discontinued oper<span class=\"_ _1\"></span>ations in the consolida<span class=\"_ _1\"></span>ted sta<span class=\"_ _1\"></span>tement o<span class=\"_ _1\"></span>f compr<span class=\"_ _3\"></span>ehensive income. An<span class=\"_ _1\"></span>y impairment loss arising on classification as held f<span class=\"_ _3\"></span>or sale is rec<span class=\"_ _1\"></span>ognised immediat<span class=\"_ _3\"></span>ely in profit or lo<span class=\"_ _1\"></span>ss.<span class=\"_ _28c\"> </span>Ke<span class=\"_ _3\"></span>y judgement:<span class=\"_ _28c\"> </span>On 20 Mar<span class=\"_ _3\"></span>ch 2026, the Group c<span class=\"_ _1\"></span>ommitt<span class=\"_ _1\"></span>ed to a plan to dispo<span class=\"_ _1\"></span>se of F<span class=\"_ _1\"></span>CM, which r<span class=\"_ _1\"></span>epr<span class=\"_ _1\"></span>esente<span class=\"_ _1\"></span>d a separa<span class=\"_ _1\"></span>te and major line o<span class=\"_ _1\"></span>f the Gr<span class=\"_ _3\"></span>oup\u2019s operations. Significan<span class=\"_ _1\"></span>t judgement w<span class=\"_ _1\"></span>as applied at 31 Mar<span class=\"_ _1\"></span>ch 2026 in assessing whe<span class=\"_ _1\"></span>ther FCM me<span class=\"_ _1\"></span>t the criteria to be classifie<span class=\"_ _1\"></span>d as held f<span class=\"_ _1\"></span>or sale and whether F<span class=\"_ _3\"></span>CM qualified as a discontinued oper<span class=\"_ _3\"></span>ation. Subsequently<span class=\"_ _3\"></span>, on 11 June 2026, the Gr<span class=\"_ _3\"></span>oup enter<span class=\"_ _3\"></span>ed into an agr<span class=\"_ _3\"></span>eement to sell FCM, with c<span class=\"_ _1\"></span>ompletion expect<span class=\"_ _1\"></span>ed during the thir<span class=\"_ _3\"></span>d quarter o<span class=\"_ _1\"></span>f 2026. F<span class=\"_ _1\"></span>urther details ar<span class=\"_ _3\"></span>e pro<span class=\"_ _1\"></span>vided in not<span class=\"_ _1\"></span>e 34.<span class=\"_ _28c\"> </span>Held f<span class=\"_ _1\"></span>or sale<span class=\"_ _28c\"> </span>Classification as held f<span class=\"_ _3\"></span>or sale r<span class=\"_ _1\"></span>equir<span class=\"_ _1\"></span>es that the sale is highly pr<span class=\"_ _3\"></span>obable, including managemen<span class=\"_ _1\"></span>t\u2019s commitment to a plan t<span class=\"_ _3\"></span>o sell, an active pr<span class=\"_ _1\"></span>ogramm<span class=\"_ _1\"></span>e to locat<span class=\"_ _1\"></span>e a buyer<span class=\"_ _3\"></span>, and an expecta<span class=\"_ _1\"></span>tion that the sale will be comple<span class=\"_ _1\"></span>ted within 12 mon<span class=\"_ _1\"></span>ths.<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup assessed that F<span class=\"_ _1\"></span>CM met the crit<span class=\"_ _1\"></span>eria to be classified as held f<span class=\"_ _3\"></span>or sale on the basis that: <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">The carrying amo<span class=\"_ _1\"></span>unt of F<span class=\"_ _1\"></span>CM was expect<span class=\"_ _3\"></span>ed to be rec<span class=\"_ _1\"></span>over<span class=\"_ _3\"></span>ed principally thr<span class=\"_ _1\"></span>ough a sale </span></span>transac<span class=\"_ _1\"></span>tion rath<span class=\"_ _1\"></span>er than thr<span class=\"_ _1\"></span>ough contin<span class=\"_ _1\"></span>uing use <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">FCM was a<span class=\"_ _1\"></span>vailable f<span class=\"_ _1\"></span>or immediat<span class=\"_ _1\"></span>e sale and could be sold t<span class=\"_ _1\"></span>o the buy<span class=\"_ _1\"></span>er in its </span></span>curr<span class=\"_ _3\"></span>ent<span class=\"_ gs1de\"> </span>condition <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">The actions t<span class=\"_ _1\"></span>o complet<span class=\"_ _1\"></span>e the sale wer<span class=\"_ _3\"></span>e initiated and the sale was asse<span class=\"_ _1\"></span>ssed as </span></span>highly pr<span class=\"_ _1\"></span>obable, with completion e<span class=\"_ _1\"></span>xpected within 12 mon<span class=\"_ _1\"></span>ths fr<span class=\"_ _3\"></span>om the date of initial classification <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>An activ<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>ogramme t<span class=\"_ _1\"></span>o locate a b<span class=\"_ _1\"></span>uyer was in pla<span class=\"_ _1\"></span>ce, with a pot<span class=\"_ _1\"></span>ential pur<span class=\"_ _1\"></span>chaser identified </span>and nego<span class=\"_ _3\"></span>tiations at an advance<span class=\"_ _1\"></span>d stage, includin<span class=\"_ _1\"></span>g the agr<span class=\"_ _3\"></span>eement of a let<span class=\"_ _3\"></span>ter of ex<span class=\"_ _3\"></span>clusivity as at 20 Mar<span class=\"_ _3\"></span>ch 2026<span class=\"_ _28c\"> </span>Discon<span class=\"_ _1\"></span>tinued oper<span class=\"_ _1\"></span>ations<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup further assessed whe<span class=\"_ _1\"></span>ther FCM r<span class=\"_ _3\"></span>epres<span class=\"_ _1\"></span>ented a disc<span class=\"_ _1\"></span>ontinued oper<span class=\"_ _3\"></span>ation. This r<span class=\"_ _1\"></span>equir<span class=\"_ _1\"></span>ed judgemen<span class=\"_ _1\"></span>t in determining wh<span class=\"_ _1\"></span>ether FCM c<span class=\"_ _1\"></span>onstitut<span class=\"_ _1\"></span>ed a separa<span class=\"_ _1\"></span>te major line o<span class=\"_ _1\"></span>f business or g<span class=\"_ _1\"></span>eographic<span class=\"_ _1\"></span>al are<span class=\"_ _1\"></span>a of oper<span class=\"_ _1\"></span>ations. FCM r<span class=\"_ _3\"></span>epresen<span class=\"_ _1\"></span>ted sub<span class=\"_ _1\"></span>stantially all o<span class=\"_ _1\"></span>f the Gr<span class=\"_ _3\"></span>oup\u2019s FCM operating s<span class=\"_ _1\"></span>egment and ther<span class=\"_ _3\"></span>ef<span class=\"_ _3\"></span>ore constitu<span class=\"_ _1\"></span>ted a separ<span class=\"_ _1\"></span>ate and major c<span class=\"_ _1\"></span>omponent o<span class=\"_ _1\"></span>f the Gr<span class=\"_ _3\"></span>oup\u2019s operations. Acc<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>dingly<span class=\"_ _3\"></span>, its r<span class=\"_ _1\"></span>esults an<span class=\"_ _1\"></span>d cash flows ha<span class=\"_ _1\"></span>ve been pr<span class=\"_ _3\"></span>esented as a disc<span class=\"_ _1\"></span>ontinued oper<span class=\"_ _3\"></span>ation. Followin<span class=\"_ _1\"></span>g its classification as a discon<span class=\"_ _1\"></span>tinued oper<span class=\"_ _1\"></span>ation, the FCM s<span class=\"_ _1\"></span>egment is no long<span class=\"_ _1\"></span>er pr<span class=\"_ _1\"></span>esent<span class=\"_ _1\"></span>ed within continuin<span class=\"_ _1\"></span>g operations in the s<span class=\"_ _1\"></span>egmental disclo<span class=\"_ _1\"></span>sur<span class=\"_ _1\"></span>es (see no<span class=\"_ _1\"></span>te 5).<span class=\"_ _28c\"> </span>The r<span class=\"_ _3\"></span>esults of F<span class=\"_ _1\"></span>CM f<span class=\"_ _1\"></span>or the year ar<span class=\"_ _3\"></span>e pre<span class=\"_ _1\"></span>sented belo<span class=\"_ _3\"></span>w.<span class=\"_ _28c\"> </span><table class=\"s w161 h180\" id=\"_0c26073b-b8b7-42ab-bd45-b5d27d0384d4\"><tr><td></td><td class=\"t m0 x264 h2d y2973 ff2 fs12 fc1 sc0 ls1 ws0\">31 March<span class=\"_ _28c\"> </span></td><td class=\"t m0 x265 h22 y2974 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch</td></tr><tr><td></td><td class=\"t m0 x4dd h2d y2975 ff2 fs12 fc1 sc0 ls1 ws0\"> 2026</td><td class=\"t m0 x4de h22 y2976 ff3 fs12 fc4 sc0 ls1 ws0\"> 2025 </td></tr><tr><td></td><td class=\"t m0 x4dd h2d y2977 ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x267 h22 y2978 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y2884 w28 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">Re<span class=\"_ _1\"></span>venue<span class=\"_ _28c\"> </span></div></td><td class=\"c n x408 y2884 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">8,506<span class=\"_ _28c\"> </span></div></td><td class=\"c n x409 y2883 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,340<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2886 w162 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Expenses o<span class=\"_ _1\"></span>ther than finance co<span class=\"_ _1\"></span>sts<span class=\"_ _28c\"> </span></div></td><td class=\"c n x608 y2885 w6a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(12,018)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x609 y2886 w67 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(6,046)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y27a1 w163 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Financ<span class=\"_ _1\"></span>e costs<span class=\"_ _28c\"> </span></div></td><td class=\"c n x60a y27a2 w15a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(8)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x60b y27a1 w164 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(3)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277c w165 h15d\"><div class=\"t m0 x230 h9 y271c ff1b fs7 fc1 sc0 ls1 ws0\">Loss on discontinued operations bef<span class=\"_ _3\"></span>ore tax<span class=\"_ _28c\"> </span></div></td><td class=\"c n x60c y277c w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(3,520)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x60d y277b w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(709)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w166 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>ax cr<span class=\"_ _1\"></span>edit<span class=\"_ _28c\"> </span></div></td><td class=\"c n x502 y277d w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">749<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5de y277e w58 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">34<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a w167 h15d\"><div class=\"t m0 x230 h9 y271c ff1b fs7 fc1 sc0 ls1 ws0\">Loss on discontinued operations, net o<span class=\"_ _1\"></span>f tax<span class=\"_ _28c\"> </span></div></td><td class=\"c n x60e y274a w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(2,771)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x60f y2749 w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(675)<span class=\"_ _28c\"> </span></div></td></tr></table>The stat<span class=\"_ _3\"></span>ement of cash flows in<span class=\"_ _1\"></span>cludes the f<span class=\"_ _3\"></span>ollowing amounts r<span class=\"_ _3\"></span>elating to disc<span class=\"_ _1\"></span>ontinued oper<span class=\"_ _1\"></span>ations:<span class=\"_ _28c\"> </span><table class=\"s w168 h16a\" id=\"_ba346302-63e2-4839-a14b-5356d1b2fd56\"><tr><td></td><td class=\"t m0 x264 h2d y2979 ff2 fs12 fc1 sc0 ls1 ws0\">31 March<span class=\"_ _28c\"> </span></td><td class=\"t m0 x265 h22 y297a ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x4dd h2d y297b ff2 fs12 fc1 sc0 ls1 ws0\"> 2026 </td><td class=\"t m0 x267 h22 y297c ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x266 h2d y297d ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x267 h22 y297e ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y27a1 w169 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Opera<span class=\"_ _1\"></span>ting activities<span class=\"_ _28c\"> </span></div></td><td class=\"c n x610 y27a2 w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(2,475)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x611 y27a1 w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(529)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w16a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inve<span class=\"_ _1\"></span>sting activities<span class=\"_ _28c\"> </span></div></td><td class=\"c n x612 y277c w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x613 y277b w67 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(1,000)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w16b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Financin<span class=\"_ _1\"></span>g activities<span class=\"_ _28c\"> </span></div></td><td class=\"c n x614 y277d w15a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(8)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x615 y277e w164 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(3)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a w16c h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">Net cash fr<span class=\"_ _1\"></span>om discontinued operations<span class=\"_ _28c\"> </span></div></td><td class=\"c n x616 y274a w44 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(2,483)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x617 y2749 w67 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(1,532)<span class=\"_ _28c\"> </span></div></td></tr></table>The major classes o<span class=\"_ _3\"></span>f assets and liabilities classified as held f<span class=\"_ _3\"></span>or sale at 31 March 2026 ar<span class=\"_ _3\"></span>e disclosed in no<span class=\"_ _3\"></span>te 31. Earnings per shar<span class=\"_ _3\"></span>e on discontinued oper<span class=\"_ _3\"></span>ations is disclosed in no<span class=\"_ _1\"></span>te 12.<span class=\"_ _28c\"> </span><div class=\"t m0 h7 ff6 fs5 fc3 sc0 ls1 ws0 gs4b6\">31. Assets and liabilities of disposal gr<span class=\"_ _3\"></span>oup as held for sale<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs4b7\">The asset<span class=\"_ _1\"></span>s and liabilities of oper<span class=\"_ _3\"></span>ations classified as a disposal gro<span class=\"_ _1\"></span>up as at 31 Mar<span class=\"_ _3\"></span>ch 2026 are </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs4b8\">as f<span class=\"_ _1\"></span>ollows: </div><div class=\"gs4b9\"><table class=\"s wc7 h1a6\" id=\"_011caca6-0045-4337-bcc6-dccd7c51a702\"><tr><td></td><td class=\"t m0 x463 h2d y2baa ff2 fs12 fc1 sc0 ls1 ws0\">31 March<span class=\"_ _28c\"> </span></td><td class=\"t m0 x464 h22 y2bab ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch</td></tr><tr><td></td><td class=\"t m0 x4f9 h2d y2bac ff2 fs12 fc1 sc0 ls1 ws0\"> 2026 </td><td class=\"t m0 x4d9 h22 y2bad ff3 fs12 fc4 sc0 ls1 ws0\"> 2025<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x41e h2d y2bae ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x4d9 h22 y2baf ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x420 h2e y2bb0 ff2 fs7 fc1 sc0 ls1 ws0\">Assets<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y2883 w222 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Intangible asse<span class=\"_ _1\"></span>ts<span class=\"_ _28c\"> </span></div></td><td class=\"c n x44e y2884 w8c h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,039<span class=\"_ _28c\"> </span></div></td><td class=\"c n x44f y2883 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2885 w223 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal assets<span class=\"_ _28c\"> </span></div></td><td class=\"c n x408 y2885 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,039<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa3c y2886 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x420 h2e y2bb1 ff2 fs7 fc1 sc0 ls1 ws0\">Liabilities<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y277b w68 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Acquisition-r<span class=\"_ _3\"></span>elated liabilities<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5b1 y277c w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">644<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa3d y277b w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w224 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Def<span class=\"_ _3\"></span>erred tax liabilitie<span class=\"_ _1\"></span>s<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa3e y277d w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">197<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa3f y277e w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a w225 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal liabilities<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa40 y274a w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">841<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa3c y2749 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs4ba\">The asset<span class=\"_ _1\"></span>s and liabilities of the dispo<span class=\"_ _1\"></span>sal gr<span class=\"_ _1\"></span>oup r<span class=\"_ _1\"></span>elate t<span class=\"_ _1\"></span>o the disposal o<span class=\"_ _1\"></span>f FCM, as summarised in </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs4bb\">not<span class=\"_ _1\"></span>e 11.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-577": {
   "value": "Accounting policy:<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup classifies non-curr<span class=\"_ _3\"></span>ent assets and disposal gr<span class=\"_ _3\"></span>oups as held f<span class=\"_ _1\"></span>or sale wher<span class=\"_ _1\"></span>e their carrying amoun<span class=\"_ _1\"></span>ts ar<span class=\"_ _1\"></span>e expected t<span class=\"_ _3\"></span>o be reco<span class=\"_ _1\"></span>ver<span class=\"_ _3\"></span>ed principally throu<span class=\"_ _1\"></span>gh a sale transac<span class=\"_ _1\"></span>tion rath<span class=\"_ _1\"></span>er than thr<span class=\"_ _1\"></span>ough con<span class=\"_ _1\"></span>tinuing use, and wh<span class=\"_ _1\"></span>ere th<span class=\"_ _1\"></span>e asset (or disposal gr<span class=\"_ _3\"></span>oup) is available f<span class=\"_ _3\"></span>or immediat<span class=\"_ _1\"></span>e sale in its pr<span class=\"_ _1\"></span>esent condition s<span class=\"_ _1\"></span>ubject only to t<span class=\"_ _1\"></span>erms that ar<span class=\"_ _3\"></span>e usual and cust<span class=\"_ _1\"></span>omary f<span class=\"_ _1\"></span>or such disposals. Non-c<span class=\"_ _1\"></span>urr<span class=\"_ _1\"></span>ent assets an<span class=\"_ _1\"></span>d disposal gr<span class=\"_ _1\"></span>oups classified as held f<span class=\"_ _3\"></span>or sale are measur<span class=\"_ _3\"></span>ed at the lower o<span class=\"_ _3\"></span>f their carrying amount and fair v<span class=\"_ _1\"></span>alue less cos<span class=\"_ _1\"></span>ts to sell. Co<span class=\"_ _1\"></span>sts to sell ar<span class=\"_ _1\"></span>e the incr<span class=\"_ _3\"></span>emental costs dir<span class=\"_ _3\"></span>ectly attribu<span class=\"_ _1\"></span>table to the dispos<span class=\"_ _1\"></span>al of an asset (dispo<span class=\"_ _1\"></span>sal gr<span class=\"_ _1\"></span>oup), ex<span class=\"_ _1\"></span>cluding finance c<span class=\"_ _1\"></span>osts and incom<span class=\"_ _1\"></span>e tax expense.<span class=\"_ _28c\"> </span>Assets an<span class=\"_ _1\"></span>d liabilities classified as held f<span class=\"_ _1\"></span>or sale ar<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>esent<span class=\"_ _1\"></span>ed separa<span class=\"_ _1\"></span>tely as curr<span class=\"_ _3\"></span>ent items in the consolida<span class=\"_ _1\"></span>ted sta<span class=\"_ _1\"></span>tement o<span class=\"_ _1\"></span>f financial position. F<span class=\"_ _3\"></span>urther details r<span class=\"_ _1\"></span>egar<span class=\"_ _3\"></span>ding these asset<span class=\"_ _1\"></span>s and liabilities ar<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>ovided in no<span class=\"_ _3\"></span>te 31.<span class=\"_ _28c\"> </span>A disposal gr<span class=\"_ _3\"></span>oup qualifies as a discontinu<span class=\"_ _1\"></span>ed operation if it is a c<span class=\"_ _1\"></span>omponent of an en<span class=\"_ _1\"></span>tity that either has been dispose<span class=\"_ _1\"></span>d of<span class=\"_ _3\"></span>, or is classified as held f<span class=\"_ _3\"></span>or sale, and: <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>It r<span class=\"_ _1\"></span>epr<span class=\"_ _1\"></span>esents a separ<span class=\"_ _3\"></span>ate major line of bu<span class=\"_ _1\"></span>siness or geogr<span class=\"_ _3\"></span>aphical area o<span class=\"_ _3\"></span>f operations</span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>Is part of a sing<span class=\"_ _1\"></span>le co-or<span class=\"_ _3\"></span>dinated plan to dispose o<span class=\"_ _3\"></span>f a separate major line o<span class=\"_ _3\"></span>f business </span>or<span class=\"_ gs1de\"> </span>geogr<span class=\"_ _1\"></span>aphical ar<span class=\"_ _3\"></span>ea of operations <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Is a subsidiary acquir<span class=\"_ _3\"></span>ed ex<span class=\"_ _1\"></span>clusively with a view t<span class=\"_ _1\"></span>o r<span class=\"_ _1\"></span>esale<span class=\"_ _28c\"> </span></span></span>Discon<span class=\"_ _1\"></span>tinued opera<span class=\"_ _1\"></span>tions ar<span class=\"_ _1\"></span>e ex<span class=\"_ _1\"></span>cluded fr<span class=\"_ _3\"></span>om the resul<span class=\"_ _1\"></span>ts of c<span class=\"_ _1\"></span>ontinuing oper<span class=\"_ _1\"></span>ations and ar<span class=\"_ _3\"></span>e pr<span class=\"_ _1\"></span>esent<span class=\"_ _1\"></span>ed as a single amoun<span class=\"_ _1\"></span>t as pr<span class=\"_ _1\"></span>ofit or loss af<span class=\"_ _3\"></span>ter tax fr<span class=\"_ _3\"></span>om discontinued oper<span class=\"_ _1\"></span>ations in the consolida<span class=\"_ _1\"></span>ted sta<span class=\"_ _1\"></span>tement o<span class=\"_ _1\"></span>f compr<span class=\"_ _3\"></span>ehensive income. An<span class=\"_ _1\"></span>y impairment loss arising on classification as held f<span class=\"_ _3\"></span>or sale is rec<span class=\"_ _1\"></span>ognised immediat<span class=\"_ _3\"></span>ely in profit or lo<span class=\"_ _1\"></span>ss.<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-558": {
   "value": "Accounting policy:<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup classifies non-curr<span class=\"_ _3\"></span>ent assets and disposal gr<span class=\"_ _3\"></span>oups as held f<span class=\"_ _1\"></span>or sale wher<span class=\"_ _1\"></span>e their carrying amoun<span class=\"_ _1\"></span>ts ar<span class=\"_ _1\"></span>e expected t<span class=\"_ _3\"></span>o be reco<span class=\"_ _1\"></span>ver<span class=\"_ _3\"></span>ed principally throu<span class=\"_ _1\"></span>gh a sale transac<span class=\"_ _1\"></span>tion rath<span class=\"_ _1\"></span>er than thr<span class=\"_ _1\"></span>ough con<span class=\"_ _1\"></span>tinuing use, and wh<span class=\"_ _1\"></span>ere th<span class=\"_ _1\"></span>e asset (or disposal gr<span class=\"_ _3\"></span>oup) is available f<span class=\"_ _3\"></span>or immediat<span class=\"_ _1\"></span>e sale in its pr<span class=\"_ _1\"></span>esent condition s<span class=\"_ _1\"></span>ubject only to t<span class=\"_ _1\"></span>erms that ar<span class=\"_ _3\"></span>e usual and cust<span class=\"_ _1\"></span>omary f<span class=\"_ _1\"></span>or such disposals. Non-c<span class=\"_ _1\"></span>urr<span class=\"_ _1\"></span>ent assets an<span class=\"_ _1\"></span>d disposal gr<span class=\"_ _1\"></span>oups classified as held f<span class=\"_ _3\"></span>or sale are measur<span class=\"_ _3\"></span>ed at the lower o<span class=\"_ _3\"></span>f their carrying amount and fair v<span class=\"_ _1\"></span>alue less cos<span class=\"_ _1\"></span>ts to sell. Co<span class=\"_ _1\"></span>sts to sell ar<span class=\"_ _1\"></span>e the incr<span class=\"_ _3\"></span>emental costs dir<span class=\"_ _3\"></span>ectly attribu<span class=\"_ _1\"></span>table to the dispos<span class=\"_ _1\"></span>al of an asset (dispo<span class=\"_ _1\"></span>sal gr<span class=\"_ _1\"></span>oup), ex<span class=\"_ _1\"></span>cluding finance c<span class=\"_ _1\"></span>osts and incom<span class=\"_ _1\"></span>e tax expense.<span class=\"_ _28c\"> </span>Assets an<span class=\"_ _1\"></span>d liabilities classified as held f<span class=\"_ _1\"></span>or sale ar<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>esent<span class=\"_ _1\"></span>ed separa<span class=\"_ _1\"></span>tely as curr<span class=\"_ _3\"></span>ent items in the consolida<span class=\"_ _1\"></span>ted sta<span class=\"_ _1\"></span>tement o<span class=\"_ _1\"></span>f financial position. F<span class=\"_ _3\"></span>urther details r<span class=\"_ _1\"></span>egar<span class=\"_ _3\"></span>ding these asset<span class=\"_ _1\"></span>s and liabilities ar<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>ovided in no<span class=\"_ _3\"></span>te 31.<span class=\"_ _28c\"> </span>A disposal gr<span class=\"_ _3\"></span>oup qualifies as a discontinu<span class=\"_ _1\"></span>ed operation if it is a c<span class=\"_ _1\"></span>omponent of an en<span class=\"_ _1\"></span>tity that either has been dispose<span class=\"_ _1\"></span>d of<span class=\"_ _3\"></span>, or is classified as held f<span class=\"_ _3\"></span>or sale, and: <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>It r<span class=\"_ _1\"></span>epr<span class=\"_ _1\"></span>esents a separ<span class=\"_ _3\"></span>ate major line of bu<span class=\"_ _1\"></span>siness or geogr<span class=\"_ _3\"></span>aphical area o<span class=\"_ _3\"></span>f operations</span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>Is part of a sing<span class=\"_ _1\"></span>le co-or<span class=\"_ _3\"></span>dinated plan to dispose o<span class=\"_ _3\"></span>f a separate major line o<span class=\"_ _3\"></span>f business </span>or<span class=\"_ gs1de\"> </span>geogr<span class=\"_ _1\"></span>aphical ar<span class=\"_ _3\"></span>ea of operations <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Is a subsidiary acquir<span class=\"_ _3\"></span>ed ex<span class=\"_ _1\"></span>clusively with a view t<span class=\"_ _1\"></span>o r<span class=\"_ _1\"></span>esale<span class=\"_ _28c\"> </span></span></span>Discon<span class=\"_ _1\"></span>tinued opera<span class=\"_ _1\"></span>tions ar<span class=\"_ _1\"></span>e ex<span class=\"_ _1\"></span>cluded fr<span class=\"_ _3\"></span>om the resul<span class=\"_ _1\"></span>ts of c<span class=\"_ _1\"></span>ontinuing oper<span class=\"_ _1\"></span>ations and ar<span class=\"_ _3\"></span>e pr<span class=\"_ _1\"></span>esent<span class=\"_ _1\"></span>ed as a single amoun<span class=\"_ _1\"></span>t as pr<span class=\"_ _1\"></span>ofit or loss af<span class=\"_ _3\"></span>ter tax fr<span class=\"_ _3\"></span>om discontinued oper<span class=\"_ _1\"></span>ations in the consolida<span class=\"_ _1\"></span>ted sta<span class=\"_ _1\"></span>tement o<span class=\"_ _1\"></span>f compr<span class=\"_ _3\"></span>ehensive income. An<span class=\"_ _1\"></span>y impairment loss arising on classification as held f<span class=\"_ _3\"></span>or sale is rec<span class=\"_ _1\"></span>ognised immediat<span class=\"_ _3\"></span>ely in profit or lo<span class=\"_ _1\"></span>ss.<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-497": {
   "value": "12. Earnings per shar<span class=\"_ _3\"></span>e<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>Basic earning<span class=\"_ _1\"></span>s per shar<span class=\"_ _1\"></span>e is calculat<span class=\"_ _1\"></span>ed by dividing the pr<span class=\"_ _3\"></span>ofit at<span class=\"_ _3\"></span>tributable to the owner<span class=\"_ _3\"></span>s of the P<span class=\"_ _3\"></span>arent Compan<span class=\"_ _3\"></span>y by the weight<span class=\"_ _1\"></span>ed aver<span class=\"_ _3\"></span>age number of shar<span class=\"_ _3\"></span>es in issue during th<span class=\"_ _1\"></span>e period less the weigh<span class=\"_ _3\"></span>ted aver<span class=\"_ _1\"></span>age number o<span class=\"_ _3\"></span>f own share<span class=\"_ _1\"></span>s and tr<span class=\"_ _1\"></span>easury shar<span class=\"_ _3\"></span>es held (see no<span class=\"_ _1\"></span>te 26 \u201cOwn shar<span class=\"_ _3\"></span>e res<span class=\"_ _1\"></span>erve\u201d and \u201cT<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>easury shar<span class=\"_ _3\"></span>e res<span class=\"_ _1\"></span>erve\u201d). Basic earning<span class=\"_ _1\"></span>s per shar<span class=\"_ _3\"></span>e also exclude<span class=\"_ _1\"></span>s contingen<span class=\"_ _1\"></span>tly r<span class=\"_ _1\"></span>eturnable shar<span class=\"_ _3\"></span>es r<span class=\"_ _1\"></span>elating to the f<span class=\"_ _1\"></span>ulfilment o<span class=\"_ _3\"></span>f earn-out considera<span class=\"_ _1\"></span>tion payable in shar<span class=\"_ _3\"></span>es f<span class=\"_ _1\"></span>or the Infras<span class=\"_ _1\"></span>tructur<span class=\"_ _3\"></span>e Capital acquisition, as the shar<span class=\"_ _3\"></span>es r<span class=\"_ _1\"></span>emain subject to s<span class=\"_ _1\"></span>ubstantiv<span class=\"_ _1\"></span>e perf<span class=\"_ _1\"></span>ormance conditions (se<span class=\"_ _1\"></span>e not<span class=\"_ _1\"></span>e 8).<span class=\"_ _28c\"> </span>Dilute<span class=\"_ _1\"></span>d earnings per shar<span class=\"_ _3\"></span>e is calculated b<span class=\"_ _3\"></span>y dividing the pro<span class=\"_ _1\"></span>fit at<span class=\"_ _1\"></span>tributable to th<span class=\"_ _1\"></span>e owner<span class=\"_ _1\"></span>s of the P<span class=\"_ _3\"></span>arent Compan<span class=\"_ _3\"></span>y by the weight<span class=\"_ _1\"></span>ed aver<span class=\"_ _3\"></span>age number of shar<span class=\"_ _3\"></span>es f<span class=\"_ _1\"></span>or the purposes o<span class=\"_ _1\"></span>f the basic earning<span class=\"_ _1\"></span>s per shar<span class=\"_ _3\"></span>e, adjusted f<span class=\"_ _3\"></span>or the eff<span class=\"_ _1\"></span>ects of all dilu<span class=\"_ _1\"></span>tive pot<span class=\"_ _3\"></span>ential Ordinary Shar<span class=\"_ _3\"></span>es into Or<span class=\"_ _3\"></span>dinary Shar<span class=\"_ _1\"></span>es (see no<span class=\"_ _1\"></span>te 8 in r<span class=\"_ _3\"></span>espect of the P<span class=\"_ _3\"></span>erformance S<span class=\"_ _1\"></span>har<span class=\"_ _1\"></span>e Plan).<span class=\"_ _28c\"> </span><table class=\"s wc7 h181\" id=\"_9c8ee495-5259-4c25-83dc-f82a8136863a\"><tr><td></td><td class=\"t m0 x463 h2d y297f ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x464 h22 y2980 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x41e h2d y2981 ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x4d9 h22 y2982 ff3 fs12 fc4 sc0 ls1 ws0\"> 2025 </td></tr><tr><td></td><td class=\"t m0 x41e h2d y2983 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x41f h22 y2984 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x420 h2e y2985 ff2 fs7 fc1 sc0 ls1 ws0\">Earnings<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y2776 w83 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Pr<span class=\"_ _1\"></span>ofit f<span class=\"_ _3\"></span>or the period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x618 y2777 w37 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">42,831<span class=\"_ _28c\"> </span></div></td><td class=\"c n x619 y2776 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">33,245<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x420 h9 y2986 ff3 fs7 fc4 sc0 ls1 ws0\">Add back loss on disc<span class=\"_ _1\"></span>ontinued oper<span class=\"_ _3\"></span>ations, net of ta<span class=\"_ _1\"></span>x  </td><td></td><td></td></tr><tr><td class=\"c n x234 y27a1 wf2 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(see no<span class=\"_ _1\"></span>te 11)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x61a y27a2 w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2,771<span class=\"_ _28c\"> </span></div></td><td class=\"c n x61b y27a1 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">675<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w16d h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Pr<span class=\"_ _1\"></span>ofit fr<span class=\"_ _3\"></span>om continuing oper<span class=\"_ _1\"></span>ations<span class=\"_ _28c\"> </span></div></td><td class=\"c n x61c y277c w38 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">45,602<span class=\"_ _28c\"> </span></div></td><td class=\"c n x61d y277b w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">33,920<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w16e h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Adjustmen<span class=\"_ _1\"></span>ts (see no<span class=\"_ _1\"></span>te A3 in the appendice<span class=\"_ _1\"></span>s)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x61e y277d w8c h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">6,925<span class=\"_ _28c\"> </span></div></td><td class=\"c n x61f y277e w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">13,115<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2749 w16f h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Adjust<span class=\"_ _1\"></span>ed pr<span class=\"_ _1\"></span>ofit<span class=\"_ _28c\"> </span></div></td><td class=\"c n x618 y274a w37 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">52,527<span class=\"_ _28c\"> </span></div></td><td class=\"c n x619 y2749 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">47,035<span class=\"_ _28c\"> </span></div></td></tr></table><table class=\"s w177 h184\" id=\"_e05d4a37-55b1-4a9e-aecd-6ab0e5fb9aa1\"><tr><td></td><td></td><td class=\"t m0 x2da h22 y299b ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x264 h2d y299c ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x631 h22 y299d ff3 fs12 fc4 sc0 ls1 ws0\"> 2025<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x266 h2d y299e ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"c x633 y299f w17e h159\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">as r<span class=\"_ _1\"></span>estated</div><div class=\"t m0 x632 hf3 y2712 ff3 fsb2 fc4 sc0 ls1 ws0\">1<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x634 h2d y29a0 ff2 fs12 fc1 sc0 ls1 ws0\">\u2018000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x267 h22 y29a1 ff3 fs12 fc4 sc0 ls1 ws0\">\u2018000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x256 h2e y29a2 ff2 fs7 fc1 sc0 ls1 ws0\">Number of shar<span class=\"_ _1\"></span>es<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y29a3 w17f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">W<span class=\"_ _3\"></span>eighted av<span class=\"_ _3\"></span>erage number o<span class=\"_ _1\"></span>f shar<span class=\"_ _1\"></span>es in issue d<span class=\"_ _1\"></span>uring the period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x468 y29a4 we4 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">116,348</div></td><td class=\"c n x635 y29a3 w2a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">116,318<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y29a5 w180 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Less tim<span class=\"_ _1\"></span>e-apportioned own shar<span class=\"_ _3\"></span>es held<span class=\"_ _28c\"> </span></div></td><td class=\"c n x455 y29a6 w65 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(410)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x636 y29a5 w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(327)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2919 w181 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Less tim<span class=\"_ _1\"></span>e-apportioned tr<span class=\"_ _1\"></span>easury shar<span class=\"_ _3\"></span>es held<span class=\"_ _28c\"> </span></div></td><td class=\"c n x637 y291a w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(2,333)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x638 y2919 w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(873)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y291b w182 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Less tim<span class=\"_ _1\"></span>e-apportioned earn-out c<span class=\"_ _1\"></span>onsideration sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s<span class=\"_ _28c\"> </span></div></td><td class=\"c n x639 y291c w9d h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(334)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x63a y291b w60 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y2779 w183 h161\"><div class=\"t m0 x230 h9 y277a ff3 fs7 fc4 sc0 ls1 ws0\">W<span class=\"_ _3\"></span>eighted av<span class=\"_ _3\"></span>erage number o<span class=\"_ _1\"></span>f Or<span class=\"_ _3\"></span>dinary Shares f<span class=\"_ _3\"></span>or the purpose o<span class=\"_ _1\"></span>f<span class=\"_ _28c\"> </span></div><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">basic earning<span class=\"_ _1\"></span>s per shar<span class=\"_ _1\"></span>e<span class=\"_ _28c\"> </span></div></td><td class=\"c n x63b y2778 we4 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">113,271</div></td><td class=\"c n x63c y2779 we4 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">115,118<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h9 y29a7 ff3 fs7 fc4 sc0 ls1 ws0\">Add back dilutiv<span class=\"_ _1\"></span>e pot<span class=\"_ _1\"></span>ential shar<span class=\"_ _3\"></span>es (as rest<span class=\"_ _1\"></span>ated)<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x63d y2921 w184 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">P<span class=\"_ _1\"></span>erf<span class=\"_ _1\"></span>ormance Shar<span class=\"_ _3\"></span>e Plan*<span class=\"_ _28c\"> </span></div></td><td class=\"c n x63e y2920 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">281<span class=\"_ _28c\"> </span></div></td><td class=\"c n x63f y2921 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">801<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y2749 w183 h161\"><div class=\"t m0 x230 h9 y277a ff3 fs7 fc4 sc0 ls1 ws0\">W<span class=\"_ _3\"></span>eighted av<span class=\"_ _3\"></span>erage number o<span class=\"_ _1\"></span>f Or<span class=\"_ _3\"></span>dinary Shares f<span class=\"_ _3\"></span>or the purpose o<span class=\"_ _1\"></span>f<span class=\"_ _28c\"> </span></div><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">diluted e<span class=\"_ _1\"></span>arnings per shar<span class=\"_ _3\"></span>e<span class=\"_ _28c\"> </span></div></td><td class=\"c n x640 y274a w2a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">113,552</div></td><td class=\"c n x641 y2749 we4 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">115,919<span class=\"_ _28c\"> </span></div></td></tr></table><table class=\"s w177 h183\" id=\"_2a499528-d9ad-4f41-ae7a-b54f6a097dc1\"><tr><td></td><td></td><td class=\"t m0 x265 h22 y298e ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x264 h2d y298f ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x4de h22 y2990 ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x266 h2d y2991 ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"c x627 y2992 w178 h16b\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">as r<span class=\"_ _1\"></span>estated</div><div class=\"t m0 x626 hf3 y2712 ff3 fsb2 fc4 sc0 ls1 ws0\">1<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x628 h2d y2993 ff2 fs12 fc1 sc0 ls1 ws0\">pence<span class=\"_ _28c\"> </span></td><td class=\"t m0 x5bc h22 y2994 ff3 fs12 fc4 sc0 ls1 ws0\">pence<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x256 h2e y2995 ff2 fs7 fc1 sc0 ls1 ws0\">Earnings per shar<span class=\"_ _1\"></span>e<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y2996 w179 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Basic<span class=\"_ _28c\"> </span></div></td><td class=\"c n x629 y2997 w4d h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">37.9<span class=\"_ _28c\"> </span></div></td><td class=\"c n x62a y2996 w17a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">28.9<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y2998 w17b h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls19 ws5a\">Dil<span class=\"_ _2\"></span>uted</div><div class=\"t m0 x62b h2b y2747 ff3 fs18 fc4 sc0 ls1 ws0\">1<span class=\"_ _28c\"> </span></div></td><td class=\"c n x62c y28fd w4d h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">37.8<span class=\"_ _28c\"> </span></div></td><td class=\"c n x62d y28fc w4d h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">28.7<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y2999 ff2 fs7 fc1 sc0 ls1 ws0\">Earnings per shar<span class=\"_ _1\"></span>e f<span class=\"_ _1\"></span>or continuing operations<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y2900 w179 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Basic<span class=\"_ _28c\"> </span></div></td><td class=\"c n x629 y299a w4d h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">40.3<span class=\"_ _28c\"> </span></div></td><td class=\"c n x62a y2900 w17a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">29.5<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y28d3 w17b h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls19 ws5a\">Dil<span class=\"_ _2\"></span>uted</div><div class=\"t m0 x62b h2b y2747 ff3 fs18 fc4 sc0 ls1 ws0\">1<span class=\"_ _28c\"> </span></div></td><td class=\"c n x62c y2744 w4d h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">40.2<span class=\"_ _28c\"> </span></div></td><td class=\"c n x62d y2743 w4d h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">29.3<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2745 w17c h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Adjust<span class=\"_ _1\"></span>ed basic<span class=\"_ _28c\"> </span></div></td><td class=\"c n x629 y2746 w4d h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">46.4<span class=\"_ _28c\"> </span></div></td><td class=\"c n x62a y2745 w17a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">40.9<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y2748 w17d h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Adjust<span class=\"_ _1\"></span>ed diluted</div><div class=\"t m0 x62e h2b y2747 ff3 fs18 fc4 sc0 ls1 ws0\">1<span class=\"_ _28c\"> </span></div></td><td class=\"c n x62f y274a w4d h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">46.3<span class=\"_ _28c\"> </span></div></td><td class=\"c n x630 y2749 w17a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">40.6<span class=\"_ _28c\"> </span></div></td></tr></table>1. <span class=\"_ _b\"> </span><span class=\"ws0\">The weighted av<span class=\"_ _1\"></span>erage n<span class=\"_ _1\"></span>umber of Or<span class=\"_ _1\"></span>dinary Shar<span class=\"_ _1\"></span>es used in the calcula<span class=\"_ _1\"></span>tion of diluted e<span class=\"_ _1\"></span>arnings per shar<span class=\"_ _1\"></span>e for the prior period h<span class=\"_ _1\"></span>as been </span>re<span class=\"_ _1\"></span>stated to c<span class=\"_ _1\"></span>orrect the tr<span class=\"_ _3\"></span>eatment of a<span class=\"_ _1\"></span>ward<span class=\"_ _1\"></span>s granted under th<span class=\"_ _1\"></span>e Perf<span class=\"_ _3\"></span>ormance Share Plan. In ac<span class=\"_ _1\"></span>cord<span class=\"_ _1\"></span>ance with IAS 33 Earnings per S<span class=\"_ _1\"></span>hare, such awar<span class=\"_ _3\"></span>ds are tr<span class=\"_ _1\"></span>eated as c<span class=\"_ _1\"></span>ontingently issuable sh<span class=\"_ _1\"></span>ares and ar<span class=\"_ _3\"></span>e included in the diluted earning<span class=\"_ _1\"></span>s per share calc<span class=\"_ _1\"></span>ulation only to the exten<span class=\"_ _1\"></span>t that the <span class=\"_ _3\"></span>relevant perf<span class=\"_ _3\"></span>ormance conditions <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>satisfied <span class=\"_ _1\"></span>at the <span class=\"_ _1\"></span>reporting <span class=\"_ _1\"></span>date, <span class=\"_ _1\"></span>assessed as <span class=\"_ _1\"></span>if that <span class=\"_ _3\"></span>date wer<span class=\"_ _1\"></span>e the <span class=\"_ _1\"></span>end of <span class=\"_ _1\"></span>the con<span class=\"_ _1\"></span>tingency period. Follo<span class=\"_ _1\"></span>wing re<span class=\"_ _1\"></span>assessment, only those a<span class=\"_ _1\"></span>war<span class=\"_ _1\"></span>ds that meet the inclu<span class=\"_ _1\"></span>sion criteria at the r<span class=\"_ _3\"></span>eporting date have been inclu<span class=\"_ _1\"></span>ded in the diluted earnings per shar<span class=\"_ _3\"></span>e calculation. Other outstanding a<span class=\"_ _1\"></span>war<span class=\"_ _1\"></span>ds have been e<span class=\"_ _1\"></span>xcluded in ac<span class=\"_ _1\"></span>cord<span class=\"_ _1\"></span>ance with IAS 33<span class=\"_ _28c\"> </span><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs201\">*  <span class=\"_ _4\"></span>The to<span class=\"_ _1\"></span>tal number o<span class=\"_ _1\"></span>f Perf<span class=\"_ _3\"></span>ormance Shar<span class=\"_ _3\"></span>e Plan options that could be po<span class=\"_ _1\"></span>tentially dilu<span class=\"_ _1\"></span>tive </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs202\">is 3,453,928 (2025: 3,622,610) (see no<span class=\"_ _1\"></span>te 8). Based on the ass<span class=\"_ _1\"></span>essment o<span class=\"_ _1\"></span>f the r<span class=\"_ _1\"></span>elevant </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs203\">perf<span class=\"_ _1\"></span>ormance conditions a<span class=\"_ _1\"></span>t the r<span class=\"_ _1\"></span>eporting dat<span class=\"_ _1\"></span>e, only those a<span class=\"_ _1\"></span>war<span class=\"_ _1\"></span>ds that ar<span class=\"_ _3\"></span>e consider<span class=\"_ _1\"></span>ed dilutive </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs204\">hav<span class=\"_ _1\"></span>e been included in dilutiv<span class=\"_ _1\"></span>e poten<span class=\"_ _1\"></span>tial shar<span class=\"_ _3\"></span>es and will affec<span class=\"_ _1\"></span>t diluted earnin<span class=\"_ _1\"></span>gs per shar<span class=\"_ _3\"></span>e. If </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs205\">the perf<span class=\"_ _1\"></span>ormance condition is a<span class=\"_ _1\"></span>chieved and 3,453,928 (2025: 3,622,610) a<span class=\"_ _3\"></span>wards v<span class=\"_ _1\"></span>est, adjus<span class=\"_ _1\"></span>ted </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs206\">diluted e<span class=\"_ _1\"></span>arnings per shar<span class=\"_ _3\"></span>e would be 45.0 pence (2025: 39.6 pence<span class=\"_ _3\"></span>).   </div><div class=\"gs207\"><table class=\"s w170 h182\" id=\"_c7e63e6f-2cb4-4a2b-ad01-b2f7d505411c\"><tr><td></td><td class=\"t m0 x463 h2d y2987 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x464 h22 y2988 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x41e h2d y2989 ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x465 h22 y298a ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x620 h2d y298b ff2 fs12 fc1 sc0 ls1 ws0\">pence<span class=\"_ _28c\"> </span></td><td class=\"t m0 x621 h22 y298c ff3 fs12 fc4 sc0 ls1 ws0\">pence<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x420 h2e y298d ff2 fs7 fc1 sc0 ls1 ws0\">Earnings per shar<span class=\"_ _1\"></span>e f<span class=\"_ _1\"></span>or discontinued operations<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y277e w171 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Basic loss fr<span class=\"_ _3\"></span>om discontinued oper<span class=\"_ _1\"></span>ations<span class=\"_ _28c\"> </span></div></td><td class=\"c n x622 y277d w172 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(2.4)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x623 y277e w173 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(0.6)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2749 w174 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Dilute<span class=\"_ _1\"></span>d loss fr<span class=\"_ _1\"></span>om discontinu<span class=\"_ _1\"></span>ed opera<span class=\"_ _1\"></span>tions<span class=\"_ _28c\"> </span></div></td><td class=\"c n x624 y274a w175 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(2.4)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x625 y2749 w176 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(0.6)</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-531": {
   "value": "Accounting policy:<span class=\"_ _28c\"> </span>Basic earning<span class=\"_ _1\"></span>s per shar<span class=\"_ _1\"></span>e is calculat<span class=\"_ _1\"></span>ed by dividing the pr<span class=\"_ _3\"></span>ofit at<span class=\"_ _3\"></span>tributable to the owner<span class=\"_ _3\"></span>s of the P<span class=\"_ _3\"></span>arent Compan<span class=\"_ _3\"></span>y by the weight<span class=\"_ _1\"></span>ed aver<span class=\"_ _3\"></span>age number of shar<span class=\"_ _3\"></span>es in issue during th<span class=\"_ _1\"></span>e period less the weigh<span class=\"_ _3\"></span>ted aver<span class=\"_ _1\"></span>age number o<span class=\"_ _3\"></span>f own share<span class=\"_ _1\"></span>s and tr<span class=\"_ _1\"></span>easury shar<span class=\"_ _3\"></span>es held (see no<span class=\"_ _1\"></span>te 26 \u201cOwn shar<span class=\"_ _3\"></span>e res<span class=\"_ _1\"></span>erve\u201d and \u201cT<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>easury shar<span class=\"_ _3\"></span>e res<span class=\"_ _1\"></span>erve\u201d). Basic earning<span class=\"_ _1\"></span>s per shar<span class=\"_ _3\"></span>e also exclude<span class=\"_ _1\"></span>s contingen<span class=\"_ _1\"></span>tly r<span class=\"_ _1\"></span>eturnable shar<span class=\"_ _3\"></span>es r<span class=\"_ _1\"></span>elating to the f<span class=\"_ _1\"></span>ulfilment o<span class=\"_ _3\"></span>f earn-out considera<span class=\"_ _1\"></span>tion payable in shar<span class=\"_ _3\"></span>es f<span class=\"_ _1\"></span>or the Infras<span class=\"_ _1\"></span>tructur<span class=\"_ _3\"></span>e Capital acquisition, as the shar<span class=\"_ _3\"></span>es r<span class=\"_ _1\"></span>emain subject to s<span class=\"_ _1\"></span>ubstantiv<span class=\"_ _1\"></span>e perf<span class=\"_ _1\"></span>ormance conditions (se<span class=\"_ _1\"></span>e not<span class=\"_ _1\"></span>e 8).<span class=\"_ _28c\"> </span>Dilute<span class=\"_ _1\"></span>d earnings per shar<span class=\"_ _3\"></span>e is calculated b<span class=\"_ _3\"></span>y dividing the pro<span class=\"_ _1\"></span>fit at<span class=\"_ _1\"></span>tributable to th<span class=\"_ _1\"></span>e owner<span class=\"_ _1\"></span>s of the P<span class=\"_ _3\"></span>arent Compan<span class=\"_ _3\"></span>y by the weight<span class=\"_ _1\"></span>ed aver<span class=\"_ _3\"></span>age number of shar<span class=\"_ _3\"></span>es f<span class=\"_ _1\"></span>or the purposes o<span class=\"_ _1\"></span>f the basic earning<span class=\"_ _1\"></span>s per shar<span class=\"_ _3\"></span>e, adjusted f<span class=\"_ _3\"></span>or the eff<span class=\"_ _1\"></span>ects of all dilu<span class=\"_ _1\"></span>tive pot<span class=\"_ _3\"></span>ential Ordinary Shar<span class=\"_ _3\"></span>es into Or<span class=\"_ _3\"></span>dinary Shar<span class=\"_ _1\"></span>es (see no<span class=\"_ _1\"></span>te 8 in r<span class=\"_ _3\"></span>espect of the P<span class=\"_ _3\"></span>erformance S<span class=\"_ _1\"></span>har<span class=\"_ _1\"></span>e Plan).<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-498": {
   "value": "13. Pr<span class=\"_ _1\"></span>operty<span class=\"_ _1\"></span>, plant and equipment<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>Pr<span class=\"_ _1\"></span>operty<span class=\"_ _3\"></span>, plant and equipment ar<span class=\"_ _1\"></span>e stat<span class=\"_ _1\"></span>ed at cos<span class=\"_ _1\"></span>t less accumula<span class=\"_ _1\"></span>ted depr<span class=\"_ _3\"></span>eciation and any r<span class=\"_ _3\"></span>ecognised impairment loss. D<span class=\"_ _1\"></span>epre<span class=\"_ _1\"></span>ciation is pr<span class=\"_ _1\"></span>ovided on all pr<span class=\"_ _3\"></span>operty, plan<span class=\"_ _1\"></span>t and equipment at r<span class=\"_ _3\"></span>ates calculat<span class=\"_ _1\"></span>ed to writ<span class=\"_ _1\"></span>e off the co<span class=\"_ _1\"></span>st less estima<span class=\"_ _1\"></span>ted r<span class=\"_ _3\"></span>esidual value of e<span class=\"_ _1\"></span>ach asset ev<span class=\"_ _3\"></span>enly using a straigh<span class=\"_ _1\"></span>t-line method o<span class=\"_ _3\"></span>ver its estimated u<span class=\"_ _1\"></span>seful lif<span class=\"_ _3\"></span>e (charg<span class=\"_ _1\"></span>ed thr<span class=\"_ _1\"></span>ough administr<span class=\"_ _1\"></span>ative expens<span class=\"_ _1\"></span>es) as f<span class=\"_ _3\"></span>ollows: <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>Office equipmen<span class=\"_ _1\"></span>t over tw<span class=\"_ _1\"></span>o year<span class=\"_ _1\"></span>s</span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>Fixt<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>es and fittin<span class=\"_ _1\"></span>gs ov<span class=\"_ _1\"></span>er five ye<span class=\"_ _1\"></span>ars</span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Short leaseh<span class=\"_ _1\"></span>old pr<span class=\"_ _1\"></span>operty over the t<span class=\"_ _1\"></span>erm of the le<span class=\"_ _1\"></span>ase<span class=\"_ _28c\"> </span></span></span>The carrying valu<span class=\"_ _1\"></span>es of it<span class=\"_ _1\"></span>ems of pr<span class=\"_ _3\"></span>operty, plan<span class=\"_ _1\"></span>t and equipment ar<span class=\"_ _3\"></span>e revie<span class=\"_ _1\"></span>wed f<span class=\"_ _3\"></span>or impairment when ev<span class=\"_ _3\"></span>ents or changes in cir<span class=\"_ _3\"></span>cumstances indica<span class=\"_ _1\"></span>te that the c<span class=\"_ _1\"></span>arrying value may no<span class=\"_ _1\"></span>t be r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable.<span class=\"_ _28c\"> </span>The gain or lo<span class=\"_ _1\"></span>ss arising on the disposal or r<span class=\"_ _3\"></span>etir<span class=\"_ _1\"></span>ement of an ass<span class=\"_ _1\"></span>et is det<span class=\"_ _1\"></span>ermined as the diff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ence betw<span class=\"_ _1\"></span>een the sales pr<span class=\"_ _3\"></span>oceeds and the carrying amo<span class=\"_ _1\"></span>unt of the ass<span class=\"_ _1\"></span>et and is r<span class=\"_ _1\"></span>ecognised in th<span class=\"_ _1\"></span>e statemen<span class=\"_ _1\"></span>t of compr<span class=\"_ _3\"></span>ehensive incom<span class=\"_ _1\"></span>e.<span class=\"_ _28c\"> </span><div class=\"gs219\"><table class=\"s w185 h185\" id=\"_e14b8421-91ab-4994-a5fb-2dee178b18f8\"><tr><td></td><td></td><td class=\"c n x47b y29a8 wd8 h16e\"><div class=\"t m0 x230 h22 y289c ff2 fs12 fc1 sc0 ls1 ws0\">31 March 2026<span class=\"_ _28c\"> </span></div></td><td></td><td></td><td class=\"c n x47c y29a9 wd9 h159\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">31 March 2025<span class=\"_ _28c\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x642 h2d y29aa ff1b fs12 fc1 sc0 ls1 ws0\">Fixtures, </td><td class=\"t m0 x2d3 h2d y29ab ff2 fs12 fc1 sc0 ls1 ws0\">Short </td><td></td><td class=\"t m0 x643 h22 y29ac ff3 fs12 fc4 sc0 ls1 ws0\">Fixtur<span class=\"_ _3\"></span>es, </td><td class=\"t m0 x644 h22 y29ad ff3 fs12 fc4 sc0 ls1 ws0\">Short </td><td></td></tr><tr><td></td><td class=\"t m0 x645 h2d y29ae ff1b fs12 fc1 sc0 ls1 ws0\">fittings and<span class=\"_ _28c\"> </span></td><td class=\"t m0 x646 h2d y29af ff2 fs12 fc1 sc0 ls1 ws0\">leasehold </td><td></td><td class=\"t m0 x647 h22 y29b0 ff4 fs12 fc4 sc0 ls1 ws0\">fitting<span class=\"_ _1\"></span>s and </td><td class=\"t m0 x648 h22 y29b1 ff3 fs12 fc4 sc0 ls1 ws0\">leasehold<span class=\"_ _28c\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x649 h2d y29b2 ff2 fs12 fc1 sc0 ls1 ws0\">equipment </td><td class=\"t m0 x64a h2d y29b3 ff2 fs12 fc1 sc0 ls1 ws0\">property </td><td class=\"t m0 x482 h2d y29b3 ff2 fs12 fc1 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m0 x647 h22 y29b4 ff3 fs12 fc4 sc0 ls1 ws0\">equipment </td><td class=\"t m0 x22d h22 y29b5 ff3 fs12 fc4 sc0 ls1 ws0\"> pr<span class=\"_ _1\"></span>operty </td><td class=\"t m0 x2cd h22 y29b5 ff3 fs12 fc4 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td></tr><tr><td></td><td class=\"t m0 x485 h2d y29b6 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x518 h2d y29b7 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x482 h2d y29b7 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x64b h22 y29b8 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x22f h22 y29b9 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2cd h22 y29b9 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x256 h2e y29ba ff2 fs7 fc1 sc0 ls1 ws0\">Cost<span class=\"_ _28c\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x234 y2793 wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x51e y2792 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,009<span class=\"_ _28c\"> </span></div></td><td class=\"c n x54b y2792 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">6,741<span class=\"_ _28c\"> </span></div></td><td class=\"c n x54c y2792 w8c h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">7,750<span class=\"_ _28c\"> </span></div></td><td class=\"c n x64c y2793 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,253<span class=\"_ _28c\"> </span></div></td><td class=\"c n x64d y2793 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">6,122<span class=\"_ _28c\"> </span></div></td><td class=\"c n x64e y2793 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">7,375<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y28ad w186 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Additions<span class=\"_ _28c\"> </span></div></td><td class=\"c n x64f y28ae w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">678<span class=\"_ _28c\"> </span></div></td><td class=\"c n x650 y28ae w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,729<span class=\"_ _28c\"> </span></div></td><td class=\"c n x651 y28ae w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,407<span class=\"_ _28c\"> </span></div></td><td class=\"c n x652 y28ad w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">405<span class=\"_ _28c\"> </span></div></td><td class=\"c n x653 y28ad w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">624<span class=\"_ _28c\"> </span></div></td><td class=\"c n x654 y28ad w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,029<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2795 w187 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>eign exch<span class=\"_ _1\"></span>ange mo<span class=\"_ _1\"></span>vement<span class=\"_ _28c\"> </span></div></td><td class=\"c n x655 y2796 w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">29<span class=\"_ _28c\"> </span></div></td><td class=\"c n x656 y2796 w29 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">6<span class=\"_ _28c\"> </span></div></td><td class=\"c n x657 y2796 w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">35<span class=\"_ _28c\"> </span></div></td><td class=\"c n x658 y2795 w9b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(20)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x659 y2795 w188 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(5)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x65a y2795 w9b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(25)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2797 w189 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Disposals<span class=\"_ _28c\"> </span></div></td><td class=\"c n x65b y2798 wdc h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(51)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x65c y2798 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x65d y2798 w69 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(51)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x65e y2797 w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(629)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x65f y2797 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x660 y2797 w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(629)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2880 wd6 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x51e y2880 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,665<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4ca y2880 w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">10,476<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4cb y2880 w37 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">12,141<span class=\"_ _28c\"> </span></div></td><td class=\"c n x661 y287f w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,009<span class=\"_ _28c\"> </span></div></td><td class=\"c n x662 y287f w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">6,741<span class=\"_ _28c\"> </span></div></td><td class=\"c n x663 y287f w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">7,750<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y29bb ff2 fs7 fc1 sc0 ls1 ws0\">Depreciation<span class=\"_ _28c\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x234 y2883 wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x49f y2884 w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">474<span class=\"_ _28c\"> </span></div></td><td class=\"c n x54b y2884 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,926<span class=\"_ _28c\"> </span></div></td><td class=\"c n x54c y2884 w8c h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">5,400<span class=\"_ _28c\"> </span></div></td><td class=\"c n x664 y2883 w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">727<span class=\"_ _28c\"> </span></div></td><td class=\"c n x665 y2883 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">4,318<span class=\"_ _28c\"> </span></div></td><td class=\"c n x666 y2883 w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,045<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2886 w18a h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Depr<span class=\"_ _1\"></span>eciation char<span class=\"_ _3\"></span>ge for the y<span class=\"_ _3\"></span>ear<span class=\"_ _28c\"> </span></div></td><td class=\"c n x667 y2885 w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">327<span class=\"_ _28c\"> </span></div></td><td class=\"c n x668 y2885 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">513<span class=\"_ _28c\"> </span></div></td><td class=\"c n x669 y2885 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">840<span class=\"_ _28c\"> </span></div></td><td class=\"c n x66a y2886 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">385<span class=\"_ _28c\"> </span></div></td><td class=\"c n x66b y2886 w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">613<span class=\"_ _28c\"> </span></div></td><td class=\"c n x66c y2886 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">998<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y27a1 w189 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Disposals<span class=\"_ _28c\"> </span></div></td><td class=\"c n x65b y27a2 wdc h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(51)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x65c y27a2 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x65d y27a2 w69 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(51)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x65e y27a1 w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(629)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x65f y27a1 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x660 y27a1 w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(629)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w187 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>eign exch<span class=\"_ _1\"></span>ange mo<span class=\"_ _1\"></span>vement<span class=\"_ _28c\"> </span></div></td><td class=\"c n x655 y277c w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">14<span class=\"_ _28c\"> </span></div></td><td class=\"c n x66d y277c w15a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(2)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x66e y277c w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">12<span class=\"_ _28c\"> </span></div></td><td class=\"c n x66f y277b w164 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(9)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x670 y277b w164 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(5)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x671 y277b we0 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(14)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277d wd6 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x672 y277d w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">764<span class=\"_ _28c\"> </span></div></td><td class=\"c n x673 y277d w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">5,437<span class=\"_ _28c\"> </span></div></td><td class=\"c n x674 y277d w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">6,201<span class=\"_ _28c\"> </span></div></td><td class=\"c n x675 y277e w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">474<span class=\"_ _28c\"> </span></div></td><td class=\"c n x54e y277e w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">4,926<span class=\"_ _28c\"> </span></div></td><td class=\"c n x54f y277e w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,400<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a w18b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">Net book value at end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x64f y274a w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">901<span class=\"_ _28c\"> </span></div></td><td class=\"c n x650 y274a w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">5,039<span class=\"_ _28c\"> </span></div></td><td class=\"c n x651 y274a w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">5,940<span class=\"_ _28c\"> </span></div></td><td class=\"c n x652 y2749 w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">535<span class=\"_ _28c\"> </span></div></td><td class=\"c n x676 y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,815<span class=\"_ _28c\"> </span></div></td><td class=\"c n x677 y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,350</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-532": {
   "value": "Accounting policy:<span class=\"_ _28c\"> </span>Pr<span class=\"_ _1\"></span>operty<span class=\"_ _3\"></span>, plant and equipment ar<span class=\"_ _1\"></span>e stat<span class=\"_ _1\"></span>ed at cos<span class=\"_ _1\"></span>t less accumula<span class=\"_ _1\"></span>ted depr<span class=\"_ _3\"></span>eciation and any r<span class=\"_ _3\"></span>ecognised impairment loss. D<span class=\"_ _1\"></span>epre<span class=\"_ _1\"></span>ciation is pr<span class=\"_ _1\"></span>ovided on all pr<span class=\"_ _3\"></span>operty, plan<span class=\"_ _1\"></span>t and equipment at r<span class=\"_ _3\"></span>ates calculat<span class=\"_ _1\"></span>ed to writ<span class=\"_ _1\"></span>e off the co<span class=\"_ _1\"></span>st less estima<span class=\"_ _1\"></span>ted r<span class=\"_ _3\"></span>esidual value of e<span class=\"_ _1\"></span>ach asset ev<span class=\"_ _3\"></span>enly using a straigh<span class=\"_ _1\"></span>t-line method o<span class=\"_ _3\"></span>ver its estimated u<span class=\"_ _1\"></span>seful lif<span class=\"_ _3\"></span>e (charg<span class=\"_ _1\"></span>ed thr<span class=\"_ _1\"></span>ough administr<span class=\"_ _1\"></span>ative expens<span class=\"_ _1\"></span>es) as f<span class=\"_ _3\"></span>ollows: <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>Office equipmen<span class=\"_ _1\"></span>t over tw<span class=\"_ _1\"></span>o year<span class=\"_ _1\"></span>s</span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>Fixt<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>es and fittin<span class=\"_ _1\"></span>gs ov<span class=\"_ _1\"></span>er five ye<span class=\"_ _1\"></span>ars</span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Short leaseh<span class=\"_ _1\"></span>old pr<span class=\"_ _1\"></span>operty over the t<span class=\"_ _1\"></span>erm of the le<span class=\"_ _1\"></span>ase<span class=\"_ _28c\"> </span></span></span>The carrying valu<span class=\"_ _1\"></span>es of it<span class=\"_ _1\"></span>ems of pr<span class=\"_ _3\"></span>operty, plan<span class=\"_ _1\"></span>t and equipment ar<span class=\"_ _3\"></span>e revie<span class=\"_ _1\"></span>wed f<span class=\"_ _3\"></span>or impairment when ev<span class=\"_ _3\"></span>ents or changes in cir<span class=\"_ _3\"></span>cumstances indica<span class=\"_ _1\"></span>te that the c<span class=\"_ _1\"></span>arrying value may no<span class=\"_ _1\"></span>t be r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable.<span class=\"_ _28c\"> </span>The gain or lo<span class=\"_ _1\"></span>ss arising on the disposal or r<span class=\"_ _3\"></span>etir<span class=\"_ _1\"></span>ement of an ass<span class=\"_ _1\"></span>et is det<span class=\"_ _1\"></span>ermined as the diff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ence betw<span class=\"_ _1\"></span>een the sales pr<span class=\"_ _3\"></span>oceeds and the carrying amo<span class=\"_ _1\"></span>unt of the ass<span class=\"_ _1\"></span>et and is r<span class=\"_ _1\"></span>ecognised in th<span class=\"_ _1\"></span>e statemen<span class=\"_ _1\"></span>t of compr<span class=\"_ _3\"></span>ehensive incom<span class=\"_ _1\"></span>e.<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-559": {
   "value": "Pr<span class=\"_ _1\"></span>operty<span class=\"_ _3\"></span>, plant and equipment ar<span class=\"_ _1\"></span>e stat<span class=\"_ _1\"></span>ed at cos<span class=\"_ _1\"></span>t less accumula<span class=\"_ _1\"></span>ted depr<span class=\"_ _3\"></span>eciation and any r<span class=\"_ _3\"></span>ecognised impairment loss. D<span class=\"_ _1\"></span>epre<span class=\"_ _1\"></span>ciation is pr<span class=\"_ _1\"></span>ovided on all pr<span class=\"_ _3\"></span>operty, plan<span class=\"_ _1\"></span>t and equipment at r<span class=\"_ _3\"></span>ates calculat<span class=\"_ _1\"></span>ed to writ<span class=\"_ _1\"></span>e off the co<span class=\"_ _1\"></span>st less estima<span class=\"_ _1\"></span>ted r<span class=\"_ _3\"></span>esidual value of e<span class=\"_ _1\"></span>ach asset ev<span class=\"_ _3\"></span>enly using a straigh<span class=\"_ _1\"></span>t-line method o<span class=\"_ _3\"></span>ver its estimated u<span class=\"_ _1\"></span>seful lif<span class=\"_ _3\"></span>e (charg<span class=\"_ _1\"></span>ed thr<span class=\"_ _1\"></span>ough administr<span class=\"_ _1\"></span>ative expens<span class=\"_ _1\"></span>es) as f<span class=\"_ _3\"></span>ollows: <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>Office equipmen<span class=\"_ _1\"></span>t over tw<span class=\"_ _1\"></span>o year<span class=\"_ _1\"></span>s</span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>Fixt<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>es and fittin<span class=\"_ _1\"></span>gs ov<span class=\"_ _1\"></span>er five ye<span class=\"_ _1\"></span>ars</span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Short leaseh<span class=\"_ _1\"></span>old pr<span class=\"_ _1\"></span>operty over the t<span class=\"_ _1\"></span>erm of the le<span class=\"_ _1\"></span>ase<span class=\"_ _28c\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-560": {
   "value": "14. Intangible assets<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>Goodwill arises thr<span class=\"_ _3\"></span>ough business c<span class=\"_ _1\"></span>ombinations and r<span class=\"_ _3\"></span>epresen<span class=\"_ _1\"></span>ts the ex<span class=\"_ _1\"></span>cess o<span class=\"_ _1\"></span>f the cost o<span class=\"_ _3\"></span>f acquisition ov<span class=\"_ _3\"></span>er the Group\u2019s in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est in the fair value o<span class=\"_ _1\"></span>f the identifiable asse<span class=\"_ _1\"></span>ts, liabilities and conting<span class=\"_ _1\"></span>ent liabilities o<span class=\"_ _1\"></span>f a business at th<span class=\"_ _1\"></span>e date o<span class=\"_ _3\"></span>f acquisition. Goodwill is r<span class=\"_ _1\"></span>ecognised as an asset and me<span class=\"_ _1\"></span>asur<span class=\"_ _3\"></span>ed at cost less acc<span class=\"_ _1\"></span>umulated impairm<span class=\"_ _1\"></span>ent losses. It is alloc<span class=\"_ _1\"></span>ated t<span class=\"_ _1\"></span>o gr<span class=\"_ _1\"></span>oups of cash-g<span class=\"_ _1\"></span>enera<span class=\"_ _1\"></span>ting units (\u201cCGU<span class=\"_ _1\"></span>s\u201d), which repr<span class=\"_ _3\"></span>esent the lo<span class=\"_ _1\"></span>west lev<span class=\"_ _3\"></span>el at which goodwill is monitor<span class=\"_ _3\"></span>ed for in<span class=\"_ _1\"></span>ternal managemen<span class=\"_ _1\"></span>t purposes. CG<span class=\"_ _1\"></span>Us ar<span class=\"_ _3\"></span>e identified as the smallest identifiable gr<span class=\"_ _3\"></span>oup of assets tha<span class=\"_ _1\"></span>t gener<span class=\"_ _1\"></span>ate cash inflo<span class=\"_ _3\"></span>ws that are lar<span class=\"_ _3\"></span>gely independent o<span class=\"_ _1\"></span>f the cash inflow<span class=\"_ _1\"></span>s fr<span class=\"_ _1\"></span>om other asse<span class=\"_ _1\"></span>ts or gr<span class=\"_ _1\"></span>oups of ass<span class=\"_ _1\"></span>ets, and ar<span class=\"_ _3\"></span>e no larger than th<span class=\"_ _1\"></span>e Gr<span class=\"_ _1\"></span>oup\u2019s operatin<span class=\"_ _1\"></span>g segments, as s<span class=\"_ _1\"></span>et out in no<span class=\"_ _3\"></span>te 5.<span class=\"_ _28c\"> </span>Intangible asse<span class=\"_ _1\"></span>ts in r<span class=\"_ _1\"></span>espect o<span class=\"_ _1\"></span>f cust<span class=\"_ _1\"></span>omer contr<span class=\"_ _1\"></span>acts (acquir<span class=\"_ _3\"></span>ed) r<span class=\"_ _1\"></span>eflec<span class=\"_ _1\"></span>t the fair value o<span class=\"_ _3\"></span>f the inve<span class=\"_ _1\"></span>stment manag<span class=\"_ _1\"></span>ement contr<span class=\"_ _3\"></span>acts obtained, which is e<span class=\"_ _1\"></span>qual to the pr<span class=\"_ _3\"></span>esent value o<span class=\"_ _1\"></span>f the earnings th<span class=\"_ _1\"></span>ey ar<span class=\"_ _3\"></span>e expected to gen<span class=\"_ _1\"></span>erat<span class=\"_ _1\"></span>e. This is on the basis tha<span class=\"_ _1\"></span>t it is prob<span class=\"_ _1\"></span>able that fut<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e economic bene<span class=\"_ _3\"></span>fits attributable t<span class=\"_ _1\"></span>o the inv<span class=\"_ _1\"></span>estment manag<span class=\"_ _1\"></span>ement con<span class=\"_ _1\"></span>tracts will flo<span class=\"_ _1\"></span>w to the Gr<span class=\"_ _3\"></span>oup and the fair value o<span class=\"_ _1\"></span>f the intangible asse<span class=\"_ _1\"></span>t can be measur<span class=\"_ _3\"></span>ed r<span class=\"_ _1\"></span>eliably. Thes<span class=\"_ _1\"></span>e intangible assets ar<span class=\"_ _3\"></span>e subsequently c<span class=\"_ _1\"></span>arried at the amount initially r<span class=\"_ _3\"></span>ecognised less a<span class=\"_ _1\"></span>ccumulat<span class=\"_ _1\"></span>ed amortisation, which is calcula<span class=\"_ _1\"></span>ted usin<span class=\"_ _1\"></span>g the straigh<span class=\"_ _3\"></span>t-line method ov<span class=\"_ _1\"></span>er their estimat<span class=\"_ _1\"></span>ed usef<span class=\"_ _1\"></span>ul lives.<span class=\"_ _28c\"> </span>Comput<span class=\"_ _1\"></span>er sof<span class=\"_ _3\"></span>tware (int<span class=\"_ _3\"></span>ernally generate<span class=\"_ _1\"></span>d) r<span class=\"_ _1\"></span>epr<span class=\"_ _1\"></span>esents s<span class=\"_ _1\"></span>of<span class=\"_ _1\"></span>twar<span class=\"_ _3\"></span>e licences and developm<span class=\"_ _1\"></span>ent costs t<span class=\"_ _1\"></span>o bring so<span class=\"_ _1\"></span>ftwar<span class=\"_ _3\"></span>e into us<span class=\"_ _1\"></span>e. Costs associa<span class=\"_ _1\"></span>ted with dev<span class=\"_ _1\"></span>eloping or maintaining comput<span class=\"_ _1\"></span>er sof<span class=\"_ _3\"></span>tware pr<span class=\"_ _3\"></span>ogrammes tha<span class=\"_ _1\"></span>t do not mee<span class=\"_ _3\"></span>t the capitalisation criteria under IAS 38 ar<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>ecognised as an e<span class=\"_ _1\"></span>xpense as incurr<span class=\"_ _3\"></span>ed. Computer so<span class=\"_ _3\"></span>ftwar<span class=\"_ _1\"></span>e is carried at co<span class=\"_ _1\"></span>st less accumula<span class=\"_ _1\"></span>ted amortisa<span class=\"_ _1\"></span>tion. Amortisation is pr<span class=\"_ _3\"></span>ovided, wher<span class=\"_ _3\"></span>e material, at ra<span class=\"_ _1\"></span>tes calc<span class=\"_ _1\"></span>ulated t<span class=\"_ _1\"></span>o write off th<span class=\"_ _1\"></span>e cost, less estimat<span class=\"_ _1\"></span>ed r<span class=\"_ _1\"></span>esidual valu<span class=\"_ _1\"></span>e, of each ass<span class=\"_ _1\"></span>et ev<span class=\"_ _1\"></span>enly using a str<span class=\"_ _1\"></span>aight-lin<span class=\"_ _1\"></span>e method ov<span class=\"_ _3\"></span>er its estimated usef<span class=\"_ _1\"></span>ul lif<span class=\"_ _1\"></span>e (charg<span class=\"_ _1\"></span>ed thr<span class=\"_ _1\"></span>ough administr<span class=\"_ _3\"></span>ative expenses<span class=\"_ _1\"></span>) as f<span class=\"_ _1\"></span>ollows: <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Cust<span class=\"_ _1\"></span>omer contr<span class=\"_ _3\"></span>acts over the r<span class=\"_ _3\"></span>emaining term of in<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>ent managemen<span class=\"_ _1\"></span>t contr<span class=\"_ _1\"></span>act</span></span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Bran<span class=\"_ _1\"></span>ds ov<span class=\"_ _1\"></span>er thr<span class=\"_ _1\"></span>ee year<span class=\"_ _1\"></span>s</span></span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>Comput<span class=\"_ _1\"></span>er sof<span class=\"_ _3\"></span>tware o<span class=\"_ _1\"></span>ver f<span class=\"_ _3\"></span>our to five ye<span class=\"_ _1\"></span>ars<span class=\"_ _28c\"> </span></span>The carrying valu<span class=\"_ _1\"></span>es of c<span class=\"_ _1\"></span>ustomer c<span class=\"_ _1\"></span>ontra<span class=\"_ _1\"></span>cts (acquir<span class=\"_ _3\"></span>ed), brands (a<span class=\"_ _1\"></span>cquir<span class=\"_ _1\"></span>ed) and compu<span class=\"_ _1\"></span>ter sof<span class=\"_ _3\"></span>tware (in<span class=\"_ _1\"></span>ternally gener<span class=\"_ _3\"></span>ated) ar<span class=\"_ _3\"></span>e review<span class=\"_ _1\"></span>ed f<span class=\"_ _1\"></span>or impairment when ev<span class=\"_ _3\"></span>ents or changes in cir<span class=\"_ _1\"></span>cumstance<span class=\"_ _1\"></span>s indicate th<span class=\"_ _1\"></span>at the carrying valu<span class=\"_ _1\"></span>e may no<span class=\"_ _1\"></span>t be r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable. If an<span class=\"_ _1\"></span>y such indication exis<span class=\"_ _1\"></span>ts, the r<span class=\"_ _3\"></span>ecover<span class=\"_ _1\"></span>able amount o<span class=\"_ _1\"></span>f the asset is es<span class=\"_ _1\"></span>timated in or<span class=\"_ _3\"></span>der to determine the exten<span class=\"_ _1\"></span>t of the impairmen<span class=\"_ _1\"></span>t loss (if any<span class=\"_ _1\"></span>). Wher<span class=\"_ _3\"></span>e the asset does no<span class=\"_ _1\"></span>t genera<span class=\"_ _1\"></span>te cash flo<span class=\"_ _1\"></span>ws that ar<span class=\"_ _3\"></span>e independent fr<span class=\"_ _1\"></span>om other asse<span class=\"_ _1\"></span>ts, the Gr<span class=\"_ _3\"></span>oup estimate<span class=\"_ _1\"></span>s the r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t of the cash-gener<span class=\"_ _1\"></span>ating unit (\u201cCG<span class=\"_ _1\"></span>U\u201d) to which the asse<span class=\"_ _1\"></span>t belongs. R<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t is the higher of f<span class=\"_ _1\"></span>air value less cos<span class=\"_ _1\"></span>ts of disposal an<span class=\"_ _1\"></span>d value in use. If the r<span class=\"_ _3\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t of an asse<span class=\"_ _1\"></span>t is estimat<span class=\"_ _1\"></span>ed to be less than its c<span class=\"_ _1\"></span>arrying amount, the c<span class=\"_ _1\"></span>arrying amount o<span class=\"_ _1\"></span>f the asset is r<span class=\"_ _3\"></span>educed t<span class=\"_ _1\"></span>o its r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable amo<span class=\"_ _1\"></span>unt. An impairment lo<span class=\"_ _1\"></span>ss is r<span class=\"_ _1\"></span>ecognised as an expens<span class=\"_ _1\"></span>e in the stat<span class=\"_ _1\"></span>ement of compr<span class=\"_ _3\"></span>ehensive income immediat<span class=\"_ _3\"></span>ely.<span class=\"_ _28c\"> </span>F<span class=\"_ _1\"></span>or assets ex<span class=\"_ _3\"></span>cluding goodwill, an assessmen<span class=\"_ _1\"></span>t is made at each r<span class=\"_ _3\"></span>eporting date t<span class=\"_ _1\"></span>o determin<span class=\"_ _1\"></span>e whether ther<span class=\"_ _3\"></span>e is an indication that pr<span class=\"_ _3\"></span>eviously r<span class=\"_ _3\"></span>ecognised impairment loss<span class=\"_ _1\"></span>es no longer exist or ha<span class=\"_ _1\"></span>ve decr<span class=\"_ _3\"></span>eased. If such indica<span class=\"_ _1\"></span>tion exists, the Gr<span class=\"_ _3\"></span>oup estimat<span class=\"_ _1\"></span>es the asset\u2019s or CGU\u2019s r<span class=\"_ _3\"></span>ecover<span class=\"_ _3\"></span>able amount. A pre<span class=\"_ _1\"></span>viously r<span class=\"_ _3\"></span>ecognised impairment loss is r<span class=\"_ _3\"></span>ever<span class=\"_ _1\"></span>sed only if ther<span class=\"_ _3\"></span>e has been a change in the assumptions r<span class=\"_ _3\"></span>egar<span class=\"_ _1\"></span>ding the perf<span class=\"_ _3\"></span>ormance of the asse<span class=\"_ _1\"></span>ts used t<span class=\"_ _1\"></span>o determine the r<span class=\"_ _3\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t since the last impairmen<span class=\"_ _1\"></span>t loss was r<span class=\"_ _3\"></span>ecognised. The r<span class=\"_ _3\"></span>eversal is limit<span class=\"_ _1\"></span>ed so that the carryin<span class=\"_ _1\"></span>g amount o<span class=\"_ _1\"></span>f the asset does n<span class=\"_ _1\"></span>ot ex<span class=\"_ _3\"></span>ceed its r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable amo<span class=\"_ _1\"></span>unt, nor ex<span class=\"_ _3\"></span>ceed the carrying amount tha<span class=\"_ _1\"></span>t would ha<span class=\"_ _1\"></span>ve been det<span class=\"_ _1\"></span>ermined, net o<span class=\"_ _1\"></span>f amortisation, had n<span class=\"_ _1\"></span>o impairment loss been r<span class=\"_ _3\"></span>ecognised f<span class=\"_ _3\"></span>or the asset in prior year<span class=\"_ _3\"></span>s. A r<span class=\"_ _1\"></span>ever<span class=\"_ _1\"></span>sal is r<span class=\"_ _1\"></span>ecognised in th<span class=\"_ _1\"></span>e statem<span class=\"_ _1\"></span>ent of c<span class=\"_ _1\"></span>ompreh<span class=\"_ _1\"></span>ensive income imm<span class=\"_ _1\"></span>ediately<span class=\"_ _1\"></span>. The Gr<span class=\"_ _3\"></span>oup is requir<span class=\"_ _3\"></span>ed to te<span class=\"_ _1\"></span>st, on an annual basis, whe<span class=\"_ _1\"></span>ther goodwill has s<span class=\"_ _1\"></span>uff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ed any impairment by e<span class=\"_ _1\"></span>stimating the r<span class=\"_ _3\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t of the CG<span class=\"_ _1\"></span>U or gr<span class=\"_ _1\"></span>oup of CG<span class=\"_ _1\"></span>Us the goodwill is allocate<span class=\"_ _1\"></span>d to. Any impairm<span class=\"_ _1\"></span>ent is r<span class=\"_ _1\"></span>ecognised imm<span class=\"_ _1\"></span>ediately in the s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>t of compr<span class=\"_ _3\"></span>ehensive income and is no<span class=\"_ _3\"></span>t subsequently r<span class=\"_ _3\"></span>evers<span class=\"_ _1\"></span>ed. On disposal o<span class=\"_ _1\"></span>f a subsidiary<span class=\"_ _3\"></span>, associate or jointly contr<span class=\"_ _3\"></span>olled entity<span class=\"_ _1\"></span>, the at<span class=\"_ _1\"></span>tributable amoun<span class=\"_ _1\"></span>t of good<span class=\"_ _1\"></span>will is included in the det<span class=\"_ _1\"></span>ermination of th<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>ofit or loss on dispo<span class=\"_ _1\"></span>sal.<span class=\"_ _28c\"> </span>The gain or lo<span class=\"_ _1\"></span>ss arising on the disposal or r<span class=\"_ _3\"></span>etir<span class=\"_ _1\"></span>ement of an ass<span class=\"_ _1\"></span>et is det<span class=\"_ _1\"></span>ermined as the diff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ence betw<span class=\"_ _1\"></span>een the sales pr<span class=\"_ _3\"></span>oceeds and the carrying amo<span class=\"_ _1\"></span>unt of the ass<span class=\"_ _1\"></span>et and is r<span class=\"_ _1\"></span>ecognised in th<span class=\"_ _1\"></span>e statemen<span class=\"_ _1\"></span>t of compr<span class=\"_ _3\"></span>ehensive incom<span class=\"_ _1\"></span>e.<span class=\"_ _28c\"> </span>Ke<span class=\"_ _3\"></span>y judgement:<span class=\"_ _28c\"> </span>Impairment and r<span class=\"_ _3\"></span>ever<span class=\"_ _1\"></span>sal of impairmen<span class=\"_ _1\"></span>t of in<span class=\"_ _1\"></span>tangible assets<span class=\"_ _28c\"> </span>Cus<span class=\"_ _1\"></span>tomer con<span class=\"_ _1\"></span>tract<span class=\"_ _1\"></span>s<span class=\"_ _28c\"> </span>F<span class=\"_ _1\"></span>or intangible asse<span class=\"_ _1\"></span>ts with finite use<span class=\"_ _1\"></span>ful lives, an asse<span class=\"_ _1\"></span>ssment is made at e<span class=\"_ _1\"></span>ach r<span class=\"_ _1\"></span>eporting dat<span class=\"_ _1\"></span>e as to whe<span class=\"_ _1\"></span>ther ther<span class=\"_ _1\"></span>e is any indica<span class=\"_ _1\"></span>tion that an asset in u<span class=\"_ _1\"></span>se may be impair<span class=\"_ _3\"></span>ed or that a pr<span class=\"_ _1\"></span>eviously r<span class=\"_ _1\"></span>ecognised impairm<span class=\"_ _1\"></span>ent char<span class=\"_ _1\"></span>ge may be r<span class=\"_ _3\"></span>evers<span class=\"_ _1\"></span>ed. Ther<span class=\"_ _3\"></span>e is significant management judg<span class=\"_ _1\"></span>ement in determinin<span class=\"_ _1\"></span>g the appr<span class=\"_ _1\"></span>opriate int<span class=\"_ _3\"></span>ernal and external fact<span class=\"_ _1\"></span>ors to c<span class=\"_ _1\"></span>onsider<span class=\"_ _0\"></span>. The Gr<span class=\"_ _3\"></span>oup r<span class=\"_ _1\"></span>eviewed th<span class=\"_ _1\"></span>e intangible asse<span class=\"_ _1\"></span>ts at 31 Mar<span class=\"_ _3\"></span>ch 2026 and concluded ther<span class=\"_ _1\"></span>e wer<span class=\"_ _3\"></span>e no indicator<span class=\"_ _1\"></span>s of impairmen<span class=\"_ _1\"></span>t f<span class=\"_ _1\"></span>or the cust<span class=\"_ _1\"></span>omer contr<span class=\"_ _1\"></span>acts (2025: indica<span class=\"_ _1\"></span>tors o<span class=\"_ _3\"></span>f impairment for c<span class=\"_ _1\"></span>ustomer contr<span class=\"_ _1\"></span>acts acquir<span class=\"_ _3\"></span>ed in Infras<span class=\"_ _1\"></span>tructur<span class=\"_ _3\"></span>e Capital). Identification o<span class=\"_ _3\"></span>f the rele<span class=\"_ _1\"></span>vant cash-gen<span class=\"_ _1\"></span>era<span class=\"_ _1\"></span>ting unit (\u201cCGU\u201d) f<span class=\"_ _3\"></span>or impairment tes<span class=\"_ _1\"></span>ting<span class=\"_ _28c\"> </span>Goodwill<span class=\"_ _28c\"> </span>Significant manag<span class=\"_ _1\"></span>ement judgem<span class=\"_ _1\"></span>ent is r<span class=\"_ _3\"></span>equired to de<span class=\"_ _1\"></span>termine the appr<span class=\"_ _3\"></span>opriate CGU or gr<span class=\"_ _3\"></span>oup of CG<span class=\"_ _1\"></span>Us that ar<span class=\"_ _3\"></span>e expected t<span class=\"_ _1\"></span>o benefit fr<span class=\"_ _3\"></span>om the syner<span class=\"_ _1\"></span>gies of th<span class=\"_ _1\"></span>e acquisition in or<span class=\"_ _3\"></span>der to determin<span class=\"_ _1\"></span>e the r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t and carrying amoun<span class=\"_ _1\"></span>t of a CG<span class=\"_ _1\"></span>U.<span class=\"_ _28c\"> </span>Estimation uncertainty:<span class=\"_ _28c\"> </span>Rec<span class=\"_ _1\"></span>ov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t of int<span class=\"_ _1\"></span>angible assets<span class=\"_ _28c\"> </span>Goodwill<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup is requir<span class=\"_ _3\"></span>ed to te<span class=\"_ _1\"></span>st, on an annual basis, whe<span class=\"_ _1\"></span>ther goodwill has s<span class=\"_ _1\"></span>uff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ed any impairment. The r<span class=\"_ _3\"></span>ecover<span class=\"_ _3\"></span>able amount is determine<span class=\"_ _1\"></span>d based on value in u<span class=\"_ _1\"></span>se calculations usin<span class=\"_ _1\"></span>g a discount<span class=\"_ _3\"></span>ed cash flow (\u201cDCF\u201d) model. The cash flo<span class=\"_ _1\"></span>ws ar<span class=\"_ _1\"></span>e derived fr<span class=\"_ _3\"></span>om the Gr<span class=\"_ _1\"></span>oup\u2019s five-ye<span class=\"_ _1\"></span>ar plan and do not in<span class=\"_ _1\"></span>clude r<span class=\"_ _1\"></span>estruc<span class=\"_ _1\"></span>turing activities th<span class=\"_ _1\"></span>at the Gr<span class=\"_ _3\"></span>oup is not ye<span class=\"_ _1\"></span>t commit<span class=\"_ _1\"></span>ted to or significant fut<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e inve<span class=\"_ _1\"></span>stments tha<span class=\"_ _1\"></span>t will enhance the perf<span class=\"_ _3\"></span>ormance of the asse<span class=\"_ _1\"></span>ts of the CG<span class=\"_ _1\"></span>U being tes<span class=\"_ _1\"></span>ted. The r<span class=\"_ _3\"></span>ecover<span class=\"_ _3\"></span>able amount is sensitive t<span class=\"_ _1\"></span>o the discount r<span class=\"_ _3\"></span>ate used f<span class=\"_ _3\"></span>or the DCF model as well as the e<span class=\"_ _1\"></span>xpected cash flo<span class=\"_ _1\"></span>ws and gr<span class=\"_ _3\"></span>owth rat<span class=\"_ _1\"></span>es used f<span class=\"_ _3\"></span>or extrapolation purpos<span class=\"_ _1\"></span>es. The k<span class=\"_ _1\"></span>ey assumptions use<span class=\"_ _1\"></span>d to det<span class=\"_ _1\"></span>ermine the r<span class=\"_ _3\"></span>ecover<span class=\"_ _1\"></span>able amount f<span class=\"_ _3\"></span>or the differ<span class=\"_ _3\"></span>ent CGUs, including a sensitivity analy<span class=\"_ _1\"></span>sis, ar<span class=\"_ _1\"></span>e disclosed and furth<span class=\"_ _1\"></span>er explained in the no<span class=\"_ _3\"></span>te below.<span class=\"_ _28c\"> </span><table class=\"s w18c h186\" id=\"_cea848a0-15fd-448a-80da-feb3e39192c5\"><tr><td></td><td></td><td></td><td class=\"c n x678 y29bc wd8 h16e\"><div class=\"t m0 x230 h22 y289c ff2 fs12 fc1 sc0 ls1 ws0\">31 March 2026<span class=\"_ _28c\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x679 y29bd w18d h159\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">31 March 2025<span class=\"_ _28c\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x67a h2d y29be ff2 fs12 fc1 sc0 ls1 ws0\">Computer<span class=\"_ _28c\"> </span></td><td></td><td class=\"t m0 x2be h2d y29bf ff2 fs12 fc1 sc0 ls1 ws0\">Customer<span class=\"_ _28c\"> </span></td><td></td><td></td><td class=\"t m0 x67b h22 y29c0 ff3 fs12 fc4 sc0 ls1 ws0\">Computer </td><td></td><td class=\"t m0 x366 h22 y29c1 ff3 fs12 fc4 sc0 ls1 ws0\">Cust<span class=\"_ _1\"></span>omer</td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x67c h2d y29c2 ff2 fs12 fc1 sc0 ls1 ws0\"> softwar<span class=\"_ _1\"></span>e </td><td class=\"t m0 x2cf h2d y29c2 ff2 fs12 fc1 sc0 ls1 ws0\">Brands </td><td class=\"t m0 x67d h2d y29c3 ff2 fs12 fc1 sc0 ls1 ws0\"> contracts </td><td class=\"t m0 x67e h2d y29c3 ff2 fs12 fc1 sc0 ls1 ws0\">Goodwill </td><td class=\"t m0 x67f h2d y29c3 ff2 fs12 fc1 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m0 x47e h22 y29c4 ff3 fs12 fc4 sc0 ls1 ws0\">sof<span class=\"_ _1\"></span>twar<span class=\"_ _1\"></span>e </td><td class=\"t m0 x482 h22 y29c4 ff3 fs12 fc4 sc0 ls5c ws87\">Brands</td><td class=\"t m0 x366 h22 y29c5 ff3 fs12 fc4 sc0 ls1 ws0\"> contr<span class=\"_ _1\"></span>acts </td><td class=\"t m0 x2cc h22 y29c5 ff4 fs12 fc4 sc0 ls1 ws0\">Goodwill </td><td class=\"t m0 x2cd h22 y29c5 ff3 fs12 fc4 sc0 ls43 ws5c\">To<span class=\"_ _2\"></span>t<span class=\"_ _d\"></span>a<span class=\"_ _d\"></span>l<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x2ce h2d y29c6 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x680 h2d y29c6 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x681 h2d y29c7 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x682 h2d y29c7 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x485 h2d y29c7 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2dd h22 y29c8 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x36c h22 y29c8 ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x64b h22 y29c9 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x22f h22 y29c9 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x233 h22 y29c9 ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x256 h2e y29ca ff2 fs7 fc1 sc0 ls1 ws0\">Cost<span class=\"_ _28c\"> </span></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 x234 y29cb wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x683 y29cc w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">734<span class=\"_ _28c\"> </span></div></td><td class=\"c n x684 y29cc w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">161<span class=\"_ _28c\"> </span></div></td><td class=\"c n x685 y29cc w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">52,594<span class=\"_ _28c\"> </span></div></td><td class=\"c n x686 y29cc w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">17,238<span class=\"_ _28c\"> </span></div></td><td class=\"c n x687 y29cc w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">70,727<span class=\"_ _28c\"> </span></div></td><td class=\"c n x688 y29cb w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">668<span class=\"_ _28c\"> </span></div></td><td class=\"c n x689 y29cb w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x68a y29cb w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">52,140<span class=\"_ _28c\"> </span></div></td><td class=\"c n x68b y29cb w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">17,872<span class=\"_ _28c\"> </span></div></td><td class=\"c n x68c y29cb w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">70,680<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y29cd w186 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Additions<span class=\"_ _28c\"> </span></div></td><td class=\"c n x68d y29ce w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,394<span class=\"_ _28c\"> </span></div></td><td class=\"c n x68e y29ce w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x68f y29ce w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x690 y29ce w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x691 y29ce w8c h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,394<span class=\"_ _28c\"> </span></div></td><td class=\"c n x692 y29cd w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">533<span class=\"_ _28c\"> </span></div></td><td class=\"c n x693 y29cd w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x694 y29cd w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,125<span class=\"_ _28c\"> </span></div></td><td class=\"c n x695 y29cd w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x677 y29cd w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,658<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y29cf w18e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Business c<span class=\"_ _1\"></span>ombinations (see no<span class=\"_ _1\"></span>te 30)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x696 y29d0 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x697 y29d0 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x698 y29d0 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x699 y29d0 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x69a y29d0 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x69b y29cf w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x69c y29cf w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">161<span class=\"_ _28c\"> </span></div></td><td class=\"c n x69d y29cf w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,051<span class=\"_ _28c\"> </span></div></td><td class=\"c n x69e y29cf w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">91<span class=\"_ _28c\"> </span></div></td><td class=\"c n x69f y29cf w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,303<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h9 y29d1 ff4 fs7 fc4 sc0 ls1 ws0\">Re-classified t<span class=\"_ _1\"></span>o non-curr<span class=\"_ _3\"></span>ent assets </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 x234 y29d2 w18f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">held f<span class=\"_ _1\"></span>or sale</div><div class=\"t m0 x6a0 h2b y28d2 ff3 fs18 fc4 sc0 ls1 ws0\">1<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6a1 y29d3 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6a2 y29d3 w65 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(161)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6a3 y29d3 w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(1,051)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6a4 y29d3 w190 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(91)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6a5 y29d3 w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(1,303)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6a6 y29d4 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6a7 y29d4 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6a8 y29d4 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6a9 y29d4 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6aa y29d4 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y29d5 w189 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Disposals<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ab y29d6 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ac y29d6 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ad y29d6 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ae y29d6 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6af y29d6 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b0 y29d5 w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(466)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x331 y29d5 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b1 y29d5 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b2 y29d5 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b3 y29d5 w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(466)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y29d7 w187 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>eign exch<span class=\"_ _1\"></span>ange mo<span class=\"_ _1\"></span>vement<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b4 y29d8 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5bd y29d8 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b5 y29d8 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,875<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b6 y29d8 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">786<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b7 y29d8 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2,661<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b8 y29d7 w164 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(1)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b9 y29d7 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ba y29d7 w4a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(1,722)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6bb y29d7 w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(725)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6bc y29d7 w2e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(2,448)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y29d9 wd6 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6bd y29d9 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2,128<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6be y29d9 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6bf y29d9 w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">53,418<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6c0 y29d9 w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">17,933<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6c1 y29d9 w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">73,479<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6c2 y29da w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">734<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6c3 y29da w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">161<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6c4 y29da w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">52,594<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6c5 y29da w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">17,238<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6c6 y29da w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">70,727<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y29db ff2 fs7 fc1 sc0 ls1 ws0\">Amortisation/impairment<span class=\"_ _28c\"> </span></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 x234 y29dc wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x683 y29dd w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">101<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6c7 y29dd w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6c8 y29dd w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">17,261<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6c9 y29dd w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ca y29dd w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">17,362<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6cb y29dc w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">528<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6cc y29dc w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6cd y29dc w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">8,788<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ce y29dc w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6cf y29dc w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">9,316<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y29df w191 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Char<span class=\"_ _3\"></span>ge for the y<span class=\"_ _1\"></span>ear</div><div class=\"t m0 x6d0 h2b y29de ff3 fs18 fc4 sc0 ls1 ws0\">1<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6d1 y29e0 w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">125<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6d2 y29e0 w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">54<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6d3 y29e0 w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,842<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6d4 y29e0 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6d5 y29e0 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,021<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6d6 y29e1 w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">37<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6d7 y29e1 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6d8 y29e1 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,930<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6d9 y29e1 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6da y29e1 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,967<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y29e2 w192 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Impairment<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6db y29e3 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6dc y29e3 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6dd y29e3 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6de y29e3 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6df y29e3 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e0 y29e2 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e1 y29e2 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e2 y29e2 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">9,275<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e3 y29e2 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e4 y29e2 w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">9,275<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y29e4 w193 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Re<span class=\"_ _1\"></span>versal o<span class=\"_ _3\"></span>f impairment<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e5 y29e5 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e6 y29e5 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e7 y29e5 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e8 y29e5 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e9 y29e5 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ea y29e4 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6eb y29e4 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ec y29e4 w2e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(2,930)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ed y29e4 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ee y29e4 w2e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(2,930)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h9 y29e6 ff4 fs7 fc4 sc0 ls1 ws0\">Re-classified t<span class=\"_ _1\"></span>o non-curr<span class=\"_ _3\"></span>ent assets </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 x234 y28fe w18f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">held f<span class=\"_ _1\"></span>or sale</div><div class=\"t m0 x6a0 h2b y28d2 ff3 fs18 fc4 sc0 ls1 ws0\">1<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6a1 y27a0 w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ef y27a0 w190 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(54)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6f0 y27a0 w9d h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(210)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6f1 y27a0 w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6f2 y27a0 w65 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(264)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6f3 y279f w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6f4 y279f w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6f5 y279f w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6f6 y279f w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6f7 y279f w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y28af w189 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Disposals<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ab y28b0 w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ac y28b0 w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ad y28b0 w84 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ae y28b0 w84 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6af y28b0 w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b0 y28af w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(466)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x331 y28af w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b1 y28af w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b2 y28af w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b3 y28af w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(466)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w187 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>eign exch<span class=\"_ _1\"></span>ange mo<span class=\"_ _1\"></span>vement<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b4 y277c w84 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5bd y277c w84 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6f8 y277c w5b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">776<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6f9 y277c w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6fa y277c w3f h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">776<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6fb y277b w31 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6fc y277b w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6fd y277b w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(802)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6fe y277b w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ff y277b w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(800)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277d wd6 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x700 y277d w5b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">226<span class=\"_ _28c\"> </span></div></td><td class=\"c n x701 y277d w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x702 y277d w55 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">21,669<span class=\"_ _28c\"> </span></div></td><td class=\"c n x703 y277d w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x704 y277d w37 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">21,895<span class=\"_ _28c\"> </span></div></td><td class=\"c n x705 y277e w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">101<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6eb y277e w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x706 y277e w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">17,261<span class=\"_ _28c\"> </span></div></td><td class=\"c n x707 y277e w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x708 y277e w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">17,362<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a w18b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">Net book value at end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x709 y274a w59 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,902<span class=\"_ _28c\"> </span></div></td><td class=\"c n x70a y274a w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x70b y274a w55 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">31,749<span class=\"_ _28c\"> </span></div></td><td class=\"c n x70c y274a w55 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">17,933<span class=\"_ _28c\"> </span></div></td><td class=\"c n x70d y274a w37 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">51,584<span class=\"_ _28c\"> </span></div></td><td class=\"c n x70e y2749 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">633<span class=\"_ _28c\"> </span></div></td><td class=\"c n x70f y2749 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">161<span class=\"_ _28c\"> </span></div></td><td class=\"c n x710 y2749 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">35,333<span class=\"_ _28c\"> </span></div></td><td class=\"c n x711 y2749 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">17,238<span class=\"_ _28c\"> </span></div></td><td class=\"c n x712 y2749 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">53,365<span class=\"_ _28c\"> </span></div></td></tr></table>1. <span class=\"_ _b\"> </span><span class=\"ff4\">The amortisation char<span class=\"_ _3\"></span>ge for the ye<span class=\"_ _1\"></span>ar includes \u00a3264,000 (2025: \u00a3nil) r<span class=\"_ _1\"></span>elating to discon<span class=\"_ _1\"></span>tinued opera<span class=\"_ _1\"></span>tions. Upon classification as held f<span class=\"_ _1\"></span>or sale, the associated n<span class=\"_ _1\"></span>et book value was tr<span class=\"_ _1\"></span>ansferr<span class=\"_ _3\"></span>ed to assets held f<span class=\"_ _1\"></span>or sale and ceased t<span class=\"_ _1\"></span>o be amortised. See not<span class=\"_ _1\"></span>e 11.<span class=\"_ _28c\"> </span></span><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs275\">Customer contracts </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws60 gs276\">The table below sh<span class=\"_ _1\"></span>ows the carryin<span class=\"_ _1\"></span>g amount assigned t<span class=\"_ _1\"></span>o each componen<span class=\"_ _1\"></span>t of cus<span class=\"_ _1\"></span>tomer con<span class=\"_ _1\"></span>tracts </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs277\">and the r<span class=\"_ _3\"></span>emaining amortisation period.<span class=\"_ _28c\"> </span></div><div class=\"gs278\"><table class=\"s w194 h187\" id=\"_633adffd-47ba-477a-81fd-2db92be4262f\"><tr><td></td><td class=\"t m0 x2d9 h22 y29e7 ff3 fs12 fc4 sc0 ls1 ws0\">Remaining<span class=\"_ _28c\"> </span></td><td class=\"t m0 x472 h2d y29e8 ff2 fs12 fc1 sc0 ls1 ws0\">Carrying </td></tr><tr><td></td><td class=\"t m0 x713 h22 y29e9 ff3 fs12 fc4 sc0 ls1 ws0\"> amortisation<span class=\"_ _28c\"> </span></td><td class=\"t m0 x714 h2d y29ea ff2 fs12 fc1 sc0 ls1 ws0\">amount </td></tr><tr><td></td><td class=\"t m0 x715 h22 y29eb ff3 fs12 fc4 sc0 ls1 ws0\"> period<span class=\"_ _28c\"> </span></td><td class=\"t m0 x267 h2d y29ec ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y29ed w195 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Acquisition o<span class=\"_ _1\"></span>f Infras<span class=\"_ _1\"></span>tructur<span class=\"_ _3\"></span>e Capital<span class=\"_ _28c\"> </span></div></td><td class=\"c n x716 y29ed w128 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">13.3 years<span class=\"_ _28c\"> </span></div></td><td class=\"c n x717 y29ee w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">14,945<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y29ef w196 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Acquisition o<span class=\"_ _1\"></span>f Downing\u2019s t<span class=\"_ _1\"></span>echnology ven<span class=\"_ _1\"></span>tur<span class=\"_ _3\"></span>es business<span class=\"_ _28c\"> </span></div></td><td class=\"c n x718 y29ef w197 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">11.3 year<span class=\"_ _3\"></span>s<span class=\"_ _28c\"> </span></div></td><td class=\"c n x719 y29f0 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">8,226<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y29f1 w198 h161\"><div class=\"t m0 x230 h9 y277a ff3 fs7 fc4 sc0 ls1 ws0\">Acquisition o<span class=\"_ _1\"></span>f Healthc<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e shar<span class=\"_ _1\"></span>e class of<span class=\"_ _28c\"> </span></div><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Thames V<span class=\"_ _0\"></span>entur<span class=\"_ _1\"></span>es V<span class=\"_ _1\"></span>CT 2 plc<span class=\"_ _28c\"> </span></div></td><td class=\"c n x718 y29f1 w197 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">11.3 year<span class=\"_ _3\"></span>s<span class=\"_ _28c\"> </span></div></td><td class=\"c n x71a y29f2 w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">984<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y29f3 w199 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Acquisition o<span class=\"_ _1\"></span>f PiP Manag<span class=\"_ _1\"></span>er Limited<span class=\"_ _28c\"> </span></div></td><td class=\"c n x71b y29f3 w19a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">14.4 year<span class=\"_ _3\"></span>s<span class=\"_ _28c\"> </span></div></td><td class=\"c n x71c y29f4 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2,069<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y29f5 w19b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Acquisition o<span class=\"_ _1\"></span>f W<span class=\"_ _3\"></span>ellspring<span class=\"_ _28c\"> </span></div></td><td class=\"c n x71d y29f5 w19c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">16.9 year<span class=\"_ _1\"></span>s<span class=\"_ _28c\"> </span></div></td><td class=\"c n x71e y29f6 w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">5,525<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x71f h2e y29f7 ff2 fs7 fc1 sc0 ls1 ws0\">31,749<span class=\"_ _28c\"> </span></td></tr></table></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs279\">Impairment of intangible assets (customer contr<span class=\"_ _1\"></span>acts)  </div><div class=\"t m0 h7 ff3 fs5 fc6 sc0 ls1 ws0 gs27a\">Y<span class=\"_ _0\"></span>ear ended 31 Mar<span class=\"_ _1\"></span>ch 2026<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs27b\">No indicat<span class=\"_ _1\"></span>ors o<span class=\"_ _1\"></span>f impairment hav<span class=\"_ _1\"></span>e been identified f<span class=\"_ _3\"></span>or the custom<span class=\"_ _1\"></span>er contra<span class=\"_ _1\"></span>cts acquir<span class=\"_ _3\"></span>ed at </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs27c\">31 Mar<span class=\"_ _1\"></span>ch 2026.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc6 sc0 ls1 ws0 gs27d\">Y<span class=\"_ _0\"></span>ear ended 31 Mar<span class=\"_ _1\"></span>ch 2025<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs27e\">The fair valu<span class=\"_ _1\"></span>e of the iden<span class=\"_ _1\"></span>tifiable assets and liabilities on ac<span class=\"_ _1\"></span>quisition of Infr<span class=\"_ _3\"></span>astructur<span class=\"_ _3\"></span>e Capital </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs27f\">included intan<span class=\"_ _1\"></span>gible assets (cu<span class=\"_ _1\"></span>stomer con<span class=\"_ _1\"></span>tract<span class=\"_ _1\"></span>s) f<span class=\"_ _1\"></span>or the thr<span class=\"_ _3\"></span>ee main funds managed by th<span class=\"_ _1\"></span>e </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs280\">acquir<span class=\"_ _3\"></span>ed business, namely Div<span class=\"_ _1\"></span>ersified Infr<span class=\"_ _3\"></span>astructur<span class=\"_ _3\"></span>e T<span class=\"_ _3\"></span>rust (\u201cDIT\u201d), E<span class=\"_ _1\"></span>ner<span class=\"_ _1\"></span>gy Infrastr<span class=\"_ _1\"></span>uctur<span class=\"_ _3\"></span>e </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs281\">T<span class=\"_ _0\"></span>rust (\u201cEIT\u201d) and Aus<span class=\"_ _1\"></span>tralian R<span class=\"_ _1\"></span>enewables In<span class=\"_ _1\"></span>come F<span class=\"_ _3\"></span>und (\u201cARIF\u201d). These ar<span class=\"_ _3\"></span>e unlisted unit trus<span class=\"_ _1\"></span>ts </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs282\">in Austr<span class=\"_ _3\"></span>alia where the unit holder<span class=\"_ _3\"></span>s are lar<span class=\"_ _1\"></span>gely super<span class=\"_ _1\"></span>annuation f<span class=\"_ _1\"></span>unds. The unit holder<span class=\"_ _1\"></span>s hav<span class=\"_ _1\"></span>e </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs283\">r<span class=\"_ _1\"></span>edemption windows a<span class=\"_ _1\"></span>vailable to them a<span class=\"_ _1\"></span>cro<span class=\"_ _1\"></span>ss the thr<span class=\"_ _1\"></span>ee funds a<span class=\"_ _1\"></span>t five-ye<span class=\"_ _1\"></span>ar interval<span class=\"_ _1\"></span>s which </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs284\">commenced in J<span class=\"_ _1\"></span>uly 2024 f<span class=\"_ _1\"></span>or DIT<span class=\"_ _3\"></span>, follow<span class=\"_ _1\"></span>ed by EIT in July 2025 an<span class=\"_ _1\"></span>d ARIF in July 2028. A<span class=\"_ _3\"></span>fter the </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs285\">r<span class=\"_ _1\"></span>edemption window clos<span class=\"_ _1\"></span>es, the fund has thr<span class=\"_ _3\"></span>ee year<span class=\"_ _1\"></span>s to gener<span class=\"_ _3\"></span>ate sufficient liquidity thr<span class=\"_ _3\"></span>ough </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs286\">r<span class=\"_ _1\"></span>ealisations or sec<span class=\"_ _1\"></span>ondary sales o<span class=\"_ _1\"></span>f the units.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs287\">The r<span class=\"_ _3\"></span>edemption window closed f<span class=\"_ _3\"></span>or DIT in September 2024 and EIT in September 2025. A le<span class=\"_ _1\"></span>vel </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs288\">of r<span class=\"_ _3\"></span>edemptions was modelled into th<span class=\"_ _1\"></span>e cust<span class=\"_ _1\"></span>omer contr<span class=\"_ _1\"></span>act valua<span class=\"_ _1\"></span>tions as part of the ac<span class=\"_ _1\"></span>counting </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs289\">f<span class=\"_ _1\"></span>or the original acquisition, bu<span class=\"_ _1\"></span>t actual r<span class=\"_ _3\"></span>edemptions have been high<span class=\"_ _1\"></span>er than anticipate<span class=\"_ _1\"></span>d because </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs28a\">of r<span class=\"_ _3\"></span>ecent consolida<span class=\"_ _1\"></span>tion in the Austr<span class=\"_ _3\"></span>alian superannuation mark<span class=\"_ _3\"></span>et. </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls41 ws59 gs28b\">This led t<span class=\"_ _1\"></span>o the Gr<span class=\"_ _3\"></span>oup r<span class=\"_ _1\"></span>eassessing <span class=\"_ _1\"></span>the use<span class=\"_ _1\"></span>ful lif<span class=\"_ _3\"></span>e of the fund<span class=\"_ _1\"></span>s. Consequen<span class=\"_ _1\"></span>tly<span class=\"_ _1\"></span>, the Gr<span class=\"_ _3\"></span>oup </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls41 ws0 gs28c\">conduc<span class=\"_ _1\"></span>ted an impairment r<span class=\"_ _3\"></span>eview. Th<span class=\"_ _1\"></span>e re<span class=\"_ _1\"></span>cov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t was estimat<span class=\"_ _1\"></span>ed based on its valu<span class=\"_ _1\"></span>e </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls41 ws59 gs28d\">in use u<span class=\"_ _1\"></span>sing a fiv<span class=\"_ _1\"></span>e-year f<span class=\"_ _3\"></span>orec<span class=\"_ _1\"></span>ast, extr<span class=\"_ _1\"></span>apolated o<span class=\"_ _3\"></span>ver the use<span class=\"_ _1\"></span>ful lif<span class=\"_ _1\"></span>e ex<span class=\"_ _3\"></span>cluding performan<span class=\"_ _1\"></span>ce f<span class=\"_ _3\"></span>ees </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls41 ws59 gs28e\">as these w<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>e uncertain an<span class=\"_ _1\"></span>d discussions with <span class=\"_ _1\"></span>inves<span class=\"_ _1\"></span>tor<span class=\"_ _1\"></span>s had no<span class=\"_ _1\"></span>t begun. T<span class=\"_ _1\"></span>he EIT and DIT <span class=\"_ _1\"></span>value </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls41 ws59 gs28f\">in use c<span class=\"_ _1\"></span>alculation include<span class=\"_ _1\"></span>s cash flow <span class=\"_ _1\"></span>for<span class=\"_ _3\"></span>ecasts only f<span class=\"_ _3\"></span>or the r<span class=\"_ _3\"></span>emaining useful liv<span class=\"_ _1\"></span>es. The G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls41 ws0 gs290\">r<span class=\"_ _1\"></span>ecognised an impairm<span class=\"_ _1\"></span>ent loss of \u00a39,275,000 in th<span class=\"_ _1\"></span>e Half-y<span class=\"_ _3\"></span>ear Report f<span class=\"_ _1\"></span>or the six-months en<span class=\"_ _1\"></span>ded </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls41 ws0 gs291\">30 September 2024. In the f<span class=\"_ _3\"></span>ollowing six-month period t<span class=\"_ _1\"></span>o 31 Mar<span class=\"_ _1\"></span>ch 2025, f<span class=\"_ _1\"></span>ollowing certain </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls41 ws59 gs292\">significant chan<span class=\"_ _1\"></span>ges to <span class=\"_ _1\"></span>the expect<span class=\"_ _1\"></span>ed perf<span class=\"_ _3\"></span>ormance of DIT an<span class=\"_ _1\"></span>d EIT and finalisation <span class=\"_ _1\"></span>of the <span class=\"_ _1\"></span>five-ye<span class=\"_ _1\"></span>ar </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls41 ws59 gs293\">plan, the Gr<span class=\"_ _3\"></span>oup r<span class=\"_ _1\"></span>eassesse<span class=\"_ _1\"></span>d its estima<span class=\"_ _1\"></span>tes and r<span class=\"_ _3\"></span>ever<span class=\"_ _1\"></span>sed \u00a32,930,000 o<span class=\"_ _1\"></span>f the initially r<span class=\"_ _3\"></span>ecognised </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls41 ws59 gs294\">impairment.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs295\">Goodwill<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs296\">The table below sh<span class=\"_ _1\"></span>ows the carryin<span class=\"_ _1\"></span>g amount o<span class=\"_ _1\"></span>f goodwill.<span class=\"_ _28c\"> </span></div><div class=\"gs297\"><table class=\"s w19d h188\" id=\"_45f6795f-7445-4b76-8e3b-e04b0cf24031\"><tr><td></td><td class=\"t m0 x720 h2d y29f8 ff2 fs12 fc1 sc0 ls1 ws0\">Carrying </td></tr><tr><td></td><td class=\"t m0 x721 h2d y29f9 ff2 fs12 fc1 sc0 ls1 ws0\">amount </td></tr><tr><td></td><td class=\"t m0 x465 h2d y29fa ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c x234 y29f3 w19e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Acquisition o<span class=\"_ _1\"></span>f Infras<span class=\"_ _1\"></span>tructur<span class=\"_ _3\"></span>e Capital</div><div class=\"t m0 x722 h2b y2747 ff3 fs18 fc4 sc0 ls1 ws0\">1<span class=\"_ _28c\"> </span></div></td><td class=\"t m0 x723 h2e y29fb ff2 fs7 fc1 sc0 ls1 ws0\">11,396<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y29f5 w196 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Acquisition o<span class=\"_ _1\"></span>f Downing\u2019s t<span class=\"_ _1\"></span>echnology ven<span class=\"_ _1\"></span>tur<span class=\"_ _3\"></span>es business<span class=\"_ _28c\"> </span></div></td><td class=\"c n x724 y29f6 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">6,537<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x723 h2e y29fc ff2 fs7 fc1 sc0 ls1 ws0\">17,933<span class=\"_ _28c\"> </span></td></tr></table></div><div class=\"t m0 hd ff3 fsb fc4 sc0 ls1 ws0 gs298\">1. <span class=\"_ _b\"> </span><span class=\"ff4\">The goodwill arisin<span class=\"_ _1\"></span>g from the ac<span class=\"_ _1\"></span>quisition of Infras<span class=\"_ _1\"></span>tructur<span class=\"_ _1\"></span>e Capital is subject t<span class=\"_ _1\"></span>o for<span class=\"_ _3\"></span>eign exchange mov<span class=\"_ _1\"></span>ements as it is deemed to be </span></div><div class=\"t m0 hd ff3 fsb fc4 sc0 ls1 ws0 gs299\">an Austr<span class=\"_ _1\"></span>alian dollar asset. </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs29a\">Goodwill is allocat<span class=\"_ _1\"></span>ed betwe<span class=\"_ _1\"></span>en CGUs at 31 Mar<span class=\"_ _3\"></span>ch 2026 as f<span class=\"_ _1\"></span>ollows: \u00a311,396,000 fr<span class=\"_ _3\"></span>om the </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs29b\">acquisition o<span class=\"_ _1\"></span>f Infras<span class=\"_ _1\"></span>tructur<span class=\"_ _3\"></span>e Capital to the R<span class=\"_ _1\"></span>eal Asse<span class=\"_ _1\"></span>ts operatin<span class=\"_ _1\"></span>g segment CG<span class=\"_ _1\"></span>Us and \u00a36,537,000 </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs29c\">fr<span class=\"_ _1\"></span>om the acquisition o<span class=\"_ _1\"></span>f Downing\u2019s t<span class=\"_ _1\"></span>echnology ven<span class=\"_ _1\"></span>tur<span class=\"_ _3\"></span>es business to the Priva<span class=\"_ _1\"></span>te Equity oper<span class=\"_ _3\"></span>ating </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs29d\">segment C<span class=\"_ _1\"></span>GUs. Good<span class=\"_ _1\"></span>will of \u00a391,000 fr<span class=\"_ _3\"></span>om the acquisition of WHEB is allocat<span class=\"_ _3\"></span>ed to the FCM </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs29e\">operatin<span class=\"_ _1\"></span>g segment CG<span class=\"_ _3\"></span>Us and has been r<span class=\"_ _1\"></span>e-classified to non-curr<span class=\"_ _3\"></span>ent assets held f<span class=\"_ _3\"></span>or sale </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs29f\">(see no<span class=\"_ _1\"></span>te 31).<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2a0\">An annual impairmen<span class=\"_ _1\"></span>t test f<span class=\"_ _3\"></span>or goodwill is carried out a<span class=\"_ _1\"></span>t the period end dat<span class=\"_ _1\"></span>e comparing the </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2a1\">carrying value an<span class=\"_ _1\"></span>d re<span class=\"_ _1\"></span>cov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t of the CG<span class=\"_ _1\"></span>U. The r<span class=\"_ _3\"></span>ecover<span class=\"_ _1\"></span>able value was de<span class=\"_ _1\"></span>termined </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2a2\">based on a value in u<span class=\"_ _1\"></span>se calculation u<span class=\"_ _1\"></span>sing a DCF model ov<span class=\"_ _3\"></span>er a period of five year<span class=\"_ _3\"></span>s where </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2a3\">the terminal gr<span class=\"_ _3\"></span>owth rat<span class=\"_ _1\"></span>e is used f<span class=\"_ _3\"></span>or years be<span class=\"_ _1\"></span>yond tha<span class=\"_ _1\"></span>t. The f<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>ecaste<span class=\"_ _1\"></span>d cash flows ha<span class=\"_ _1\"></span>ve </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2a4\">been det<span class=\"_ _1\"></span>ermined using the fiv<span class=\"_ _1\"></span>e-year plan tha<span class=\"_ _1\"></span>t was pr<span class=\"_ _3\"></span>ovisionally re<span class=\"_ _1\"></span>viewed by th<span class=\"_ _1\"></span>e Boar<span class=\"_ _3\"></span>d on </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2a5\">19 June 2026. The plan will be f<span class=\"_ _1\"></span>ully ratified a<span class=\"_ _1\"></span>t the upcoming Boar<span class=\"_ _3\"></span>d meeting on 31 July 2026. </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2a6\">The discoun<span class=\"_ _1\"></span>t ra<span class=\"_ _1\"></span>te was derive<span class=\"_ _1\"></span>d fr<span class=\"_ _1\"></span>om the CGUs\u2019 w<span class=\"_ _1\"></span>eighte<span class=\"_ _1\"></span>d aver<span class=\"_ _3\"></span>age cost o<span class=\"_ _1\"></span>f capital and tak<span class=\"_ _1\"></span>es into </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2a7\">accoun<span class=\"_ _1\"></span>t the weigh<span class=\"_ _1\"></span>ted av<span class=\"_ _1\"></span>erag<span class=\"_ _1\"></span>e cost o<span class=\"_ _3\"></span>f capital of other mark<span class=\"_ _3\"></span>et participants.<span class=\"_ _28c\"> </span></div>The terminal gr<span class=\"_ _3\"></span>owth ra<span class=\"_ _1\"></span>tes applied ar<span class=\"_ _3\"></span>e based on the Gr<span class=\"_ _3\"></span>oup\u2019s estimate o<span class=\"_ _1\"></span>f the terminal gr<span class=\"_ _3\"></span>owth rat<span class=\"_ _3\"></span>es of the r<span class=\"_ _1\"></span>elevant mark<span class=\"_ _3\"></span>ets and do not e<span class=\"_ _1\"></span>xc<span class=\"_ _1\"></span>eed the long-term a<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>age gr<span class=\"_ _3\"></span>owth rat<span class=\"_ _1\"></span>es f<span class=\"_ _1\"></span>or the sector<span class=\"_ _3\"></span>s in which the CGUs opera<span class=\"_ _1\"></span>te.<span class=\"_ _28c\"> </span>The f<span class=\"_ _3\"></span>ollowing ke<span class=\"_ _1\"></span>y assumptions wer<span class=\"_ _3\"></span>e applied in the value in use calcula<span class=\"_ _1\"></span>tion:<span class=\"_ _28c\"> </span><table class=\"s w19f h189\" id=\"_b9191383-603b-40ff-bfad-3f5e6e760820\"><tr><td></td><td class=\"t m0 x725 h2d y29fd ff2 fs12 fc1 sc0 ls1 ws0\">Real Assets </td><td class=\"t m0 x726 h2d y29fd ff2 fs12 fc1 sc0 ls1 ws0\">Private Equity<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x628 h2d y29fe ff2 fs12 fc1 sc0 ls1 ws0\">CGUs<span class=\"_ _28c\"> </span></td><td class=\"t m0 x4de h2d y29fe ff2 fs12 fc1 sc0 ls1 ws0\">CGUs<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c x234 y277b w1a0 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">P<span class=\"_ _1\"></span>ost-tax dis<span class=\"_ _1\"></span>count r<span class=\"_ _1\"></span>ate</div><div class=\"t m0 x727 h2b y29ff ff3 fs18 fc4 sc0 ls1 ws0\">1<span class=\"_ _28c\"> </span></div></td><td class=\"c n x728 y2a00 w1a1 h15f\"><div class=\"t m0 x230 h2e y27c8 ff2 fs7 fc1 sc0 ls1 ws0\">13.3%<span class=\"_ _28c\"> </span></div></td><td class=\"c n x729 y2a00 w1a2 h15f\"><div class=\"t m0 x230 h2e y27c8 ff2 fs7 fc1 sc0 ls1 ws0\">14.2%<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w1a3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>erminal gro<span class=\"_ _1\"></span>wth rat<span class=\"_ _1\"></span>e<span class=\"_ _28c\"> </span></div></td><td class=\"c n x72a y277d w1a4 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2%<span class=\"_ _28c\"> </span></div></td><td class=\"c n x72b y277d w1a4 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2%<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2749 w1a5 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>verag<span class=\"_ _1\"></span>e EBITDA mar<span class=\"_ _3\"></span>gin<span class=\"_ _28c\"> </span></div></td><td class=\"c n x637 y274a w1a1 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">48.4%<span class=\"_ _28c\"> </span></div></td><td class=\"c n x72c y274a w1a1 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">34.4%<span class=\"_ _28c\"> </span></div></td></tr></table>1. <span class=\"_ _b\"> </span><span class=\"ff4\">Using a pr<span class=\"_ _3\"></span>e-tax discount rat<span class=\"_ _1\"></span>e of 17.4% (Real A<span class=\"_ _1\"></span>ssets) and 18.4% (Priva<span class=\"_ _1\"></span>te Equity) on pr<span class=\"_ _3\"></span>e-tax cash flows does not pr<span class=\"_ _3\"></span>oduce a materially </span>differ<span class=\"_ _3\"></span>ent resul<span class=\"_ _1\"></span>t.<span class=\"_ _28c\"> </span>The gr<span class=\"_ _3\"></span>owth rat<span class=\"_ _1\"></span>e and EBITD<span class=\"_ _1\"></span>A margin assumptions applie<span class=\"_ _1\"></span>d only to the period bey<span class=\"_ _1\"></span>ond the f<span class=\"_ _3\"></span>ormal budge<span class=\"_ _1\"></span>ted period, with the value in u<span class=\"_ _1\"></span>se calculation b<span class=\"_ _1\"></span>ased on an extr<span class=\"_ _1\"></span>apolation of the b<span class=\"_ _1\"></span>udget<span class=\"_ _1\"></span>ed cash flows fr<span class=\"_ _3\"></span>om year five. As a r<span class=\"_ _3\"></span>esult of this analysis, ther<span class=\"_ _3\"></span>e is headr<span class=\"_ _3\"></span>oom of \u00a3472.1 million (2025: \u00a3337.6 million) in the R<span class=\"_ _1\"></span>eal Assets CG<span class=\"_ _1\"></span>Us and \u00a3130.5 million (2025: \u00a3161.8 million) in th<span class=\"_ _1\"></span>e Private E<span class=\"_ _1\"></span>quity CGUs an<span class=\"_ _1\"></span>d ther<span class=\"_ _1\"></span>ef<span class=\"_ _3\"></span>ore no impairment has been r<span class=\"_ _3\"></span>ecognised. A sensitivity analysis was carrie<span class=\"_ _1\"></span>d out and the Gr<span class=\"_ _3\"></span>oup does not c<span class=\"_ _1\"></span>onsider that a r<span class=\"_ _3\"></span>easonably possible change in k<span class=\"_ _3\"></span>ey assumptions would r<span class=\"_ _3\"></span>educe the r<span class=\"_ _3\"></span>ecover<span class=\"_ _1\"></span>able amount o<span class=\"_ _1\"></span>f the CGU<span class=\"_ _1\"></span>s to below their carryin<span class=\"_ _1\"></span>g value.<span class=\"_ _28c\"> </span>Computer softwar<span class=\"_ _3\"></span>e The r<span class=\"_ _3\"></span>emaining element of intan<span class=\"_ _1\"></span>gible assets r<span class=\"_ _3\"></span>elates to capit<span class=\"_ _1\"></span>alised sof<span class=\"_ _3\"></span>tware c<span class=\"_ _1\"></span>osts, which ar<span class=\"_ _3\"></span>e amortised ov<span class=\"_ _3\"></span>er four to fiv<span class=\"_ _1\"></span>e year<span class=\"_ _3\"></span>s. The amortisation char<span class=\"_ _1\"></span>ges abov<span class=\"_ _3\"></span>e are r<span class=\"_ _3\"></span>ecognised within administr<span class=\"_ _1\"></span>ative expens<span class=\"_ _1\"></span>es in the stat<span class=\"_ _1\"></span>ement o<span class=\"_ _1\"></span>f compr<span class=\"_ _1\"></span>ehensive inc<span class=\"_ _1\"></span>ome.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-533": {
   "value": "14. Intangible assets<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>Goodwill arises thr<span class=\"_ _3\"></span>ough business c<span class=\"_ _1\"></span>ombinations and r<span class=\"_ _3\"></span>epresen<span class=\"_ _1\"></span>ts the ex<span class=\"_ _1\"></span>cess o<span class=\"_ _1\"></span>f the cost o<span class=\"_ _3\"></span>f acquisition ov<span class=\"_ _3\"></span>er the Group\u2019s in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est in the fair value o<span class=\"_ _1\"></span>f the identifiable asse<span class=\"_ _1\"></span>ts, liabilities and conting<span class=\"_ _1\"></span>ent liabilities o<span class=\"_ _1\"></span>f a business at th<span class=\"_ _1\"></span>e date o<span class=\"_ _3\"></span>f acquisition. Goodwill is r<span class=\"_ _1\"></span>ecognised as an asset and me<span class=\"_ _1\"></span>asur<span class=\"_ _3\"></span>ed at cost less acc<span class=\"_ _1\"></span>umulated impairm<span class=\"_ _1\"></span>ent losses. It is alloc<span class=\"_ _1\"></span>ated t<span class=\"_ _1\"></span>o gr<span class=\"_ _1\"></span>oups of cash-g<span class=\"_ _1\"></span>enera<span class=\"_ _1\"></span>ting units (\u201cCGU<span class=\"_ _1\"></span>s\u201d), which repr<span class=\"_ _3\"></span>esent the lo<span class=\"_ _1\"></span>west lev<span class=\"_ _3\"></span>el at which goodwill is monitor<span class=\"_ _3\"></span>ed for in<span class=\"_ _1\"></span>ternal managemen<span class=\"_ _1\"></span>t purposes. CG<span class=\"_ _1\"></span>Us ar<span class=\"_ _3\"></span>e identified as the smallest identifiable gr<span class=\"_ _3\"></span>oup of assets tha<span class=\"_ _1\"></span>t gener<span class=\"_ _1\"></span>ate cash inflo<span class=\"_ _3\"></span>ws that are lar<span class=\"_ _3\"></span>gely independent o<span class=\"_ _1\"></span>f the cash inflow<span class=\"_ _1\"></span>s fr<span class=\"_ _1\"></span>om other asse<span class=\"_ _1\"></span>ts or gr<span class=\"_ _1\"></span>oups of ass<span class=\"_ _1\"></span>ets, and ar<span class=\"_ _3\"></span>e no larger than th<span class=\"_ _1\"></span>e Gr<span class=\"_ _1\"></span>oup\u2019s operatin<span class=\"_ _1\"></span>g segments, as s<span class=\"_ _1\"></span>et out in no<span class=\"_ _3\"></span>te 5.<span class=\"_ _28c\"> </span>Intangible asse<span class=\"_ _1\"></span>ts in r<span class=\"_ _1\"></span>espect o<span class=\"_ _1\"></span>f cust<span class=\"_ _1\"></span>omer contr<span class=\"_ _1\"></span>acts (acquir<span class=\"_ _3\"></span>ed) r<span class=\"_ _1\"></span>eflec<span class=\"_ _1\"></span>t the fair value o<span class=\"_ _3\"></span>f the inve<span class=\"_ _1\"></span>stment manag<span class=\"_ _1\"></span>ement contr<span class=\"_ _3\"></span>acts obtained, which is e<span class=\"_ _1\"></span>qual to the pr<span class=\"_ _3\"></span>esent value o<span class=\"_ _1\"></span>f the earnings th<span class=\"_ _1\"></span>ey ar<span class=\"_ _3\"></span>e expected to gen<span class=\"_ _1\"></span>erat<span class=\"_ _1\"></span>e. This is on the basis tha<span class=\"_ _1\"></span>t it is prob<span class=\"_ _1\"></span>able that fut<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e economic bene<span class=\"_ _3\"></span>fits attributable t<span class=\"_ _1\"></span>o the inv<span class=\"_ _1\"></span>estment manag<span class=\"_ _1\"></span>ement con<span class=\"_ _1\"></span>tracts will flo<span class=\"_ _1\"></span>w to the Gr<span class=\"_ _3\"></span>oup and the fair value o<span class=\"_ _1\"></span>f the intangible asse<span class=\"_ _1\"></span>t can be measur<span class=\"_ _3\"></span>ed r<span class=\"_ _1\"></span>eliably. Thes<span class=\"_ _1\"></span>e intangible assets ar<span class=\"_ _3\"></span>e subsequently c<span class=\"_ _1\"></span>arried at the amount initially r<span class=\"_ _3\"></span>ecognised less a<span class=\"_ _1\"></span>ccumulat<span class=\"_ _1\"></span>ed amortisation, which is calcula<span class=\"_ _1\"></span>ted usin<span class=\"_ _1\"></span>g the straigh<span class=\"_ _3\"></span>t-line method ov<span class=\"_ _1\"></span>er their estimat<span class=\"_ _1\"></span>ed usef<span class=\"_ _1\"></span>ul lives.<span class=\"_ _28c\"> </span>Comput<span class=\"_ _1\"></span>er sof<span class=\"_ _3\"></span>tware (int<span class=\"_ _3\"></span>ernally generate<span class=\"_ _1\"></span>d) r<span class=\"_ _1\"></span>epr<span class=\"_ _1\"></span>esents s<span class=\"_ _1\"></span>of<span class=\"_ _1\"></span>twar<span class=\"_ _3\"></span>e licences and developm<span class=\"_ _1\"></span>ent costs t<span class=\"_ _1\"></span>o bring so<span class=\"_ _1\"></span>ftwar<span class=\"_ _3\"></span>e into us<span class=\"_ _1\"></span>e. Costs associa<span class=\"_ _1\"></span>ted with dev<span class=\"_ _1\"></span>eloping or maintaining comput<span class=\"_ _1\"></span>er sof<span class=\"_ _3\"></span>tware pr<span class=\"_ _3\"></span>ogrammes tha<span class=\"_ _1\"></span>t do not mee<span class=\"_ _3\"></span>t the capitalisation criteria under IAS 38 ar<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>ecognised as an e<span class=\"_ _1\"></span>xpense as incurr<span class=\"_ _3\"></span>ed. Computer so<span class=\"_ _3\"></span>ftwar<span class=\"_ _1\"></span>e is carried at co<span class=\"_ _1\"></span>st less accumula<span class=\"_ _1\"></span>ted amortisa<span class=\"_ _1\"></span>tion. Amortisation is pr<span class=\"_ _3\"></span>ovided, wher<span class=\"_ _3\"></span>e material, at ra<span class=\"_ _1\"></span>tes calc<span class=\"_ _1\"></span>ulated t<span class=\"_ _1\"></span>o write off th<span class=\"_ _1\"></span>e cost, less estimat<span class=\"_ _1\"></span>ed r<span class=\"_ _1\"></span>esidual valu<span class=\"_ _1\"></span>e, of each ass<span class=\"_ _1\"></span>et ev<span class=\"_ _1\"></span>enly using a str<span class=\"_ _1\"></span>aight-lin<span class=\"_ _1\"></span>e method ov<span class=\"_ _3\"></span>er its estimated usef<span class=\"_ _1\"></span>ul lif<span class=\"_ _1\"></span>e (charg<span class=\"_ _1\"></span>ed thr<span class=\"_ _1\"></span>ough administr<span class=\"_ _3\"></span>ative expenses<span class=\"_ _1\"></span>) as f<span class=\"_ _1\"></span>ollows: <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Cust<span class=\"_ _1\"></span>omer contr<span class=\"_ _3\"></span>acts over the r<span class=\"_ _3\"></span>emaining term of in<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>ent managemen<span class=\"_ _1\"></span>t contr<span class=\"_ _1\"></span>act</span></span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Bran<span class=\"_ _1\"></span>ds ov<span class=\"_ _1\"></span>er thr<span class=\"_ _1\"></span>ee year<span class=\"_ _1\"></span>s</span></span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>Comput<span class=\"_ _1\"></span>er sof<span class=\"_ _3\"></span>tware o<span class=\"_ _1\"></span>ver f<span class=\"_ _3\"></span>our to five ye<span class=\"_ _1\"></span>ars<span class=\"_ _28c\"> </span></span>The carrying valu<span class=\"_ _1\"></span>es of c<span class=\"_ _1\"></span>ustomer c<span class=\"_ _1\"></span>ontra<span class=\"_ _1\"></span>cts (acquir<span class=\"_ _3\"></span>ed), brands (a<span class=\"_ _1\"></span>cquir<span class=\"_ _1\"></span>ed) and compu<span class=\"_ _1\"></span>ter sof<span class=\"_ _3\"></span>tware (in<span class=\"_ _1\"></span>ternally gener<span class=\"_ _3\"></span>ated) ar<span class=\"_ _3\"></span>e review<span class=\"_ _1\"></span>ed f<span class=\"_ _1\"></span>or impairment when ev<span class=\"_ _3\"></span>ents or changes in cir<span class=\"_ _1\"></span>cumstance<span class=\"_ _1\"></span>s indicate th<span class=\"_ _1\"></span>at the carrying valu<span class=\"_ _1\"></span>e may no<span class=\"_ _1\"></span>t be r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable. If an<span class=\"_ _1\"></span>y such indication exis<span class=\"_ _1\"></span>ts, the r<span class=\"_ _3\"></span>ecover<span class=\"_ _1\"></span>able amount o<span class=\"_ _1\"></span>f the asset is es<span class=\"_ _1\"></span>timated in or<span class=\"_ _3\"></span>der to determine the exten<span class=\"_ _1\"></span>t of the impairmen<span class=\"_ _1\"></span>t loss (if any<span class=\"_ _1\"></span>). Wher<span class=\"_ _3\"></span>e the asset does no<span class=\"_ _1\"></span>t genera<span class=\"_ _1\"></span>te cash flo<span class=\"_ _1\"></span>ws that ar<span class=\"_ _3\"></span>e independent fr<span class=\"_ _1\"></span>om other asse<span class=\"_ _1\"></span>ts, the Gr<span class=\"_ _3\"></span>oup estimate<span class=\"_ _1\"></span>s the r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t of the cash-gener<span class=\"_ _1\"></span>ating unit (\u201cCG<span class=\"_ _1\"></span>U\u201d) to which the asse<span class=\"_ _1\"></span>t belongs. R<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t is the higher of f<span class=\"_ _1\"></span>air value less cos<span class=\"_ _1\"></span>ts of disposal an<span class=\"_ _1\"></span>d value in use. If the r<span class=\"_ _3\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t of an asse<span class=\"_ _1\"></span>t is estimat<span class=\"_ _1\"></span>ed to be less than its c<span class=\"_ _1\"></span>arrying amount, the c<span class=\"_ _1\"></span>arrying amount o<span class=\"_ _1\"></span>f the asset is r<span class=\"_ _3\"></span>educed t<span class=\"_ _1\"></span>o its r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable amo<span class=\"_ _1\"></span>unt. An impairment lo<span class=\"_ _1\"></span>ss is r<span class=\"_ _1\"></span>ecognised as an expens<span class=\"_ _1\"></span>e in the stat<span class=\"_ _1\"></span>ement of compr<span class=\"_ _3\"></span>ehensive income immediat<span class=\"_ _3\"></span>ely.<span class=\"_ _28c\"> </span>F<span class=\"_ _1\"></span>or assets ex<span class=\"_ _3\"></span>cluding goodwill, an assessmen<span class=\"_ _1\"></span>t is made at each r<span class=\"_ _3\"></span>eporting date t<span class=\"_ _1\"></span>o determin<span class=\"_ _1\"></span>e whether ther<span class=\"_ _3\"></span>e is an indication that pr<span class=\"_ _3\"></span>eviously r<span class=\"_ _3\"></span>ecognised impairment loss<span class=\"_ _1\"></span>es no longer exist or ha<span class=\"_ _1\"></span>ve decr<span class=\"_ _3\"></span>eased. If such indica<span class=\"_ _1\"></span>tion exists, the Gr<span class=\"_ _3\"></span>oup estimat<span class=\"_ _1\"></span>es the asset\u2019s or CGU\u2019s r<span class=\"_ _3\"></span>ecover<span class=\"_ _3\"></span>able amount. A pre<span class=\"_ _1\"></span>viously r<span class=\"_ _3\"></span>ecognised impairment loss is r<span class=\"_ _3\"></span>ever<span class=\"_ _1\"></span>sed only if ther<span class=\"_ _3\"></span>e has been a change in the assumptions r<span class=\"_ _3\"></span>egar<span class=\"_ _1\"></span>ding the perf<span class=\"_ _3\"></span>ormance of the asse<span class=\"_ _1\"></span>ts used t<span class=\"_ _1\"></span>o determine the r<span class=\"_ _3\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t since the last impairmen<span class=\"_ _1\"></span>t loss was r<span class=\"_ _3\"></span>ecognised. The r<span class=\"_ _3\"></span>eversal is limit<span class=\"_ _1\"></span>ed so that the carryin<span class=\"_ _1\"></span>g amount o<span class=\"_ _1\"></span>f the asset does n<span class=\"_ _1\"></span>ot ex<span class=\"_ _3\"></span>ceed its r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable amo<span class=\"_ _1\"></span>unt, nor ex<span class=\"_ _3\"></span>ceed the carrying amount tha<span class=\"_ _1\"></span>t would ha<span class=\"_ _1\"></span>ve been det<span class=\"_ _1\"></span>ermined, net o<span class=\"_ _1\"></span>f amortisation, had n<span class=\"_ _1\"></span>o impairment loss been r<span class=\"_ _3\"></span>ecognised f<span class=\"_ _3\"></span>or the asset in prior year<span class=\"_ _3\"></span>s. A r<span class=\"_ _1\"></span>ever<span class=\"_ _1\"></span>sal is r<span class=\"_ _1\"></span>ecognised in th<span class=\"_ _1\"></span>e statem<span class=\"_ _1\"></span>ent of c<span class=\"_ _1\"></span>ompreh<span class=\"_ _1\"></span>ensive income imm<span class=\"_ _1\"></span>ediately<span class=\"_ _1\"></span>. The Gr<span class=\"_ _3\"></span>oup is requir<span class=\"_ _3\"></span>ed to te<span class=\"_ _1\"></span>st, on an annual basis, whe<span class=\"_ _1\"></span>ther goodwill has s<span class=\"_ _1\"></span>uff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ed any impairment by e<span class=\"_ _1\"></span>stimating the r<span class=\"_ _3\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t of the CG<span class=\"_ _1\"></span>U or gr<span class=\"_ _1\"></span>oup of CG<span class=\"_ _1\"></span>Us the goodwill is allocate<span class=\"_ _1\"></span>d to. Any impairm<span class=\"_ _1\"></span>ent is r<span class=\"_ _1\"></span>ecognised imm<span class=\"_ _1\"></span>ediately in the s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>t of compr<span class=\"_ _3\"></span>ehensive income and is no<span class=\"_ _3\"></span>t subsequently r<span class=\"_ _3\"></span>evers<span class=\"_ _1\"></span>ed. On disposal o<span class=\"_ _1\"></span>f a subsidiary<span class=\"_ _3\"></span>, associate or jointly contr<span class=\"_ _3\"></span>olled entity<span class=\"_ _1\"></span>, the at<span class=\"_ _1\"></span>tributable amoun<span class=\"_ _1\"></span>t of good<span class=\"_ _1\"></span>will is included in the det<span class=\"_ _1\"></span>ermination of th<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>ofit or loss on dispo<span class=\"_ _1\"></span>sal.<span class=\"_ _28c\"> </span>The gain or lo<span class=\"_ _1\"></span>ss arising on the disposal or r<span class=\"_ _3\"></span>etir<span class=\"_ _1\"></span>ement of an ass<span class=\"_ _1\"></span>et is det<span class=\"_ _1\"></span>ermined as the diff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ence betw<span class=\"_ _1\"></span>een the sales pr<span class=\"_ _3\"></span>oceeds and the carrying amo<span class=\"_ _1\"></span>unt of the ass<span class=\"_ _1\"></span>et and is r<span class=\"_ _1\"></span>ecognised in th<span class=\"_ _1\"></span>e statemen<span class=\"_ _1\"></span>t of compr<span class=\"_ _3\"></span>ehensive incom<span class=\"_ _1\"></span>e.<span class=\"_ _28c\"> </span>Ke<span class=\"_ _3\"></span>y judgement:<span class=\"_ _28c\"> </span>Impairment and r<span class=\"_ _3\"></span>ever<span class=\"_ _1\"></span>sal of impairmen<span class=\"_ _1\"></span>t of in<span class=\"_ _1\"></span>tangible assets<span class=\"_ _28c\"> </span>Cus<span class=\"_ _1\"></span>tomer con<span class=\"_ _1\"></span>tract<span class=\"_ _1\"></span>s<span class=\"_ _28c\"> </span>F<span class=\"_ _1\"></span>or intangible asse<span class=\"_ _1\"></span>ts with finite use<span class=\"_ _1\"></span>ful lives, an asse<span class=\"_ _1\"></span>ssment is made at e<span class=\"_ _1\"></span>ach r<span class=\"_ _1\"></span>eporting dat<span class=\"_ _1\"></span>e as to whe<span class=\"_ _1\"></span>ther ther<span class=\"_ _1\"></span>e is any indica<span class=\"_ _1\"></span>tion that an asset in u<span class=\"_ _1\"></span>se may be impair<span class=\"_ _3\"></span>ed or that a pr<span class=\"_ _1\"></span>eviously r<span class=\"_ _1\"></span>ecognised impairm<span class=\"_ _1\"></span>ent char<span class=\"_ _1\"></span>ge may be r<span class=\"_ _3\"></span>evers<span class=\"_ _1\"></span>ed. Ther<span class=\"_ _3\"></span>e is significant management judg<span class=\"_ _1\"></span>ement in determinin<span class=\"_ _1\"></span>g the appr<span class=\"_ _1\"></span>opriate int<span class=\"_ _3\"></span>ernal and external fact<span class=\"_ _1\"></span>ors to c<span class=\"_ _1\"></span>onsider<span class=\"_ _0\"></span>. The Gr<span class=\"_ _3\"></span>oup r<span class=\"_ _1\"></span>eviewed th<span class=\"_ _1\"></span>e intangible asse<span class=\"_ _1\"></span>ts at 31 Mar<span class=\"_ _3\"></span>ch 2026 and concluded ther<span class=\"_ _1\"></span>e wer<span class=\"_ _3\"></span>e no indicator<span class=\"_ _1\"></span>s of impairmen<span class=\"_ _1\"></span>t f<span class=\"_ _1\"></span>or the cust<span class=\"_ _1\"></span>omer contr<span class=\"_ _1\"></span>acts (2025: indica<span class=\"_ _1\"></span>tors o<span class=\"_ _3\"></span>f impairment for c<span class=\"_ _1\"></span>ustomer contr<span class=\"_ _1\"></span>acts acquir<span class=\"_ _3\"></span>ed in Infras<span class=\"_ _1\"></span>tructur<span class=\"_ _3\"></span>e Capital). Identification o<span class=\"_ _3\"></span>f the rele<span class=\"_ _1\"></span>vant cash-gen<span class=\"_ _1\"></span>era<span class=\"_ _1\"></span>ting unit (\u201cCGU\u201d) f<span class=\"_ _3\"></span>or impairment tes<span class=\"_ _1\"></span>ting<span class=\"_ _28c\"> </span>Goodwill<span class=\"_ _28c\"> </span>Significant manag<span class=\"_ _1\"></span>ement judgem<span class=\"_ _1\"></span>ent is r<span class=\"_ _3\"></span>equired to de<span class=\"_ _1\"></span>termine the appr<span class=\"_ _3\"></span>opriate CGU or gr<span class=\"_ _3\"></span>oup of CG<span class=\"_ _1\"></span>Us that ar<span class=\"_ _3\"></span>e expected t<span class=\"_ _1\"></span>o benefit fr<span class=\"_ _3\"></span>om the syner<span class=\"_ _1\"></span>gies of th<span class=\"_ _1\"></span>e acquisition in or<span class=\"_ _3\"></span>der to determin<span class=\"_ _1\"></span>e the r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t and carrying amoun<span class=\"_ _1\"></span>t of a CG<span class=\"_ _1\"></span>U.<span class=\"_ _28c\"> </span>Estimation uncertainty:<span class=\"_ _28c\"> </span>Rec<span class=\"_ _1\"></span>ov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t of int<span class=\"_ _1\"></span>angible assets<span class=\"_ _28c\"> </span>Goodwill<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup is requir<span class=\"_ _3\"></span>ed to te<span class=\"_ _1\"></span>st, on an annual basis, whe<span class=\"_ _1\"></span>ther goodwill has s<span class=\"_ _1\"></span>uff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ed any impairment. The r<span class=\"_ _3\"></span>ecover<span class=\"_ _3\"></span>able amount is determine<span class=\"_ _1\"></span>d based on value in u<span class=\"_ _1\"></span>se calculations usin<span class=\"_ _1\"></span>g a discount<span class=\"_ _3\"></span>ed cash flow (\u201cDCF\u201d) model. The cash flo<span class=\"_ _1\"></span>ws ar<span class=\"_ _1\"></span>e derived fr<span class=\"_ _3\"></span>om the Gr<span class=\"_ _1\"></span>oup\u2019s five-ye<span class=\"_ _1\"></span>ar plan and do not in<span class=\"_ _1\"></span>clude r<span class=\"_ _1\"></span>estruc<span class=\"_ _1\"></span>turing activities th<span class=\"_ _1\"></span>at the Gr<span class=\"_ _3\"></span>oup is not ye<span class=\"_ _1\"></span>t commit<span class=\"_ _1\"></span>ted to or significant fut<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e inve<span class=\"_ _1\"></span>stments tha<span class=\"_ _1\"></span>t will enhance the perf<span class=\"_ _3\"></span>ormance of the asse<span class=\"_ _1\"></span>ts of the CG<span class=\"_ _1\"></span>U being tes<span class=\"_ _1\"></span>ted. The r<span class=\"_ _3\"></span>ecover<span class=\"_ _3\"></span>able amount is sensitive t<span class=\"_ _1\"></span>o the discount r<span class=\"_ _3\"></span>ate used f<span class=\"_ _3\"></span>or the DCF model as well as the e<span class=\"_ _1\"></span>xpected cash flo<span class=\"_ _1\"></span>ws and gr<span class=\"_ _3\"></span>owth rat<span class=\"_ _1\"></span>es used f<span class=\"_ _3\"></span>or extrapolation purpos<span class=\"_ _1\"></span>es. The k<span class=\"_ _1\"></span>ey assumptions use<span class=\"_ _1\"></span>d to det<span class=\"_ _1\"></span>ermine the r<span class=\"_ _3\"></span>ecover<span class=\"_ _1\"></span>able amount f<span class=\"_ _3\"></span>or the differ<span class=\"_ _3\"></span>ent CGUs, including a sensitivity analy<span class=\"_ _1\"></span>sis, ar<span class=\"_ _1\"></span>e disclosed and furth<span class=\"_ _1\"></span>er explained in the no<span class=\"_ _3\"></span>te below.<span class=\"_ _28c\"> </span><table class=\"s w18c h186\" id=\"_cea848a0-15fd-448a-80da-feb3e39192c5\"><tr><td></td><td></td><td></td><td class=\"c n x678 y29bc wd8 h16e\"><div class=\"t m0 x230 h22 y289c ff2 fs12 fc1 sc0 ls1 ws0\">31 March 2026<span class=\"_ _28c\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x679 y29bd w18d h159\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">31 March 2025<span class=\"_ _28c\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x67a h2d y29be ff2 fs12 fc1 sc0 ls1 ws0\">Computer<span class=\"_ _28c\"> </span></td><td></td><td class=\"t m0 x2be h2d y29bf ff2 fs12 fc1 sc0 ls1 ws0\">Customer<span class=\"_ _28c\"> </span></td><td></td><td></td><td class=\"t m0 x67b h22 y29c0 ff3 fs12 fc4 sc0 ls1 ws0\">Computer </td><td></td><td class=\"t m0 x366 h22 y29c1 ff3 fs12 fc4 sc0 ls1 ws0\">Cust<span class=\"_ _1\"></span>omer</td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x67c h2d y29c2 ff2 fs12 fc1 sc0 ls1 ws0\"> softwar<span class=\"_ _1\"></span>e </td><td class=\"t m0 x2cf h2d y29c2 ff2 fs12 fc1 sc0 ls1 ws0\">Brands </td><td class=\"t m0 x67d h2d y29c3 ff2 fs12 fc1 sc0 ls1 ws0\"> contracts </td><td class=\"t m0 x67e h2d y29c3 ff2 fs12 fc1 sc0 ls1 ws0\">Goodwill </td><td class=\"t m0 x67f h2d y29c3 ff2 fs12 fc1 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m0 x47e h22 y29c4 ff3 fs12 fc4 sc0 ls1 ws0\">sof<span class=\"_ _1\"></span>twar<span class=\"_ _1\"></span>e </td><td class=\"t m0 x482 h22 y29c4 ff3 fs12 fc4 sc0 ls5c ws87\">Brands</td><td class=\"t m0 x366 h22 y29c5 ff3 fs12 fc4 sc0 ls1 ws0\"> contr<span class=\"_ _1\"></span>acts </td><td class=\"t m0 x2cc h22 y29c5 ff4 fs12 fc4 sc0 ls1 ws0\">Goodwill </td><td class=\"t m0 x2cd h22 y29c5 ff3 fs12 fc4 sc0 ls43 ws5c\">To<span class=\"_ _2\"></span>t<span class=\"_ _d\"></span>a<span class=\"_ _d\"></span>l<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x2ce h2d y29c6 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x680 h2d y29c6 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x681 h2d y29c7 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x682 h2d y29c7 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x485 h2d y29c7 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2dd h22 y29c8 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x36c h22 y29c8 ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x64b h22 y29c9 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x22f h22 y29c9 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x233 h22 y29c9 ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x256 h2e y29ca ff2 fs7 fc1 sc0 ls1 ws0\">Cost<span class=\"_ _28c\"> </span></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 x234 y29cb wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x683 y29cc w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">734<span class=\"_ _28c\"> </span></div></td><td class=\"c n x684 y29cc w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">161<span class=\"_ _28c\"> </span></div></td><td class=\"c n x685 y29cc w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">52,594<span class=\"_ _28c\"> </span></div></td><td class=\"c n x686 y29cc w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">17,238<span class=\"_ _28c\"> </span></div></td><td class=\"c n x687 y29cc w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">70,727<span class=\"_ _28c\"> </span></div></td><td class=\"c n x688 y29cb w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">668<span class=\"_ _28c\"> </span></div></td><td class=\"c n x689 y29cb w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x68a y29cb w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">52,140<span class=\"_ _28c\"> </span></div></td><td class=\"c n x68b y29cb w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">17,872<span class=\"_ _28c\"> </span></div></td><td class=\"c n x68c y29cb w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">70,680<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y29cd w186 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Additions<span class=\"_ _28c\"> </span></div></td><td class=\"c n x68d y29ce w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,394<span class=\"_ _28c\"> </span></div></td><td class=\"c n x68e y29ce w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x68f y29ce w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x690 y29ce w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x691 y29ce w8c h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,394<span class=\"_ _28c\"> </span></div></td><td class=\"c n x692 y29cd w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">533<span class=\"_ _28c\"> </span></div></td><td class=\"c n x693 y29cd w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x694 y29cd w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,125<span class=\"_ _28c\"> </span></div></td><td class=\"c n x695 y29cd w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x677 y29cd w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,658<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y29cf w18e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Business c<span class=\"_ _1\"></span>ombinations (see no<span class=\"_ _1\"></span>te 30)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x696 y29d0 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x697 y29d0 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x698 y29d0 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x699 y29d0 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x69a y29d0 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x69b y29cf w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x69c y29cf w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">161<span class=\"_ _28c\"> </span></div></td><td class=\"c n x69d y29cf w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,051<span class=\"_ _28c\"> </span></div></td><td class=\"c n x69e y29cf w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">91<span class=\"_ _28c\"> </span></div></td><td class=\"c n x69f y29cf w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,303<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h9 y29d1 ff4 fs7 fc4 sc0 ls1 ws0\">Re-classified t<span class=\"_ _1\"></span>o non-curr<span class=\"_ _3\"></span>ent assets </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 x234 y29d2 w18f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">held f<span class=\"_ _1\"></span>or sale</div><div class=\"t m0 x6a0 h2b y28d2 ff3 fs18 fc4 sc0 ls1 ws0\">1<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6a1 y29d3 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6a2 y29d3 w65 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(161)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6a3 y29d3 w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(1,051)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6a4 y29d3 w190 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(91)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6a5 y29d3 w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(1,303)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6a6 y29d4 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6a7 y29d4 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6a8 y29d4 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6a9 y29d4 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6aa y29d4 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y29d5 w189 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Disposals<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ab y29d6 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ac y29d6 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ad y29d6 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ae y29d6 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6af y29d6 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b0 y29d5 w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(466)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x331 y29d5 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b1 y29d5 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b2 y29d5 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b3 y29d5 w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(466)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y29d7 w187 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>eign exch<span class=\"_ _1\"></span>ange mo<span class=\"_ _1\"></span>vement<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b4 y29d8 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5bd y29d8 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b5 y29d8 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,875<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b6 y29d8 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">786<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b7 y29d8 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2,661<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b8 y29d7 w164 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(1)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b9 y29d7 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ba y29d7 w4a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(1,722)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6bb y29d7 w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(725)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6bc y29d7 w2e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(2,448)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y29d9 wd6 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6bd y29d9 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2,128<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6be y29d9 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6bf y29d9 w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">53,418<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6c0 y29d9 w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">17,933<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6c1 y29d9 w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">73,479<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6c2 y29da w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">734<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6c3 y29da w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">161<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6c4 y29da w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">52,594<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6c5 y29da w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">17,238<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6c6 y29da w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">70,727<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y29db ff2 fs7 fc1 sc0 ls1 ws0\">Amortisation/impairment<span class=\"_ _28c\"> </span></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 x234 y29dc wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x683 y29dd w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">101<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6c7 y29dd w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6c8 y29dd w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">17,261<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6c9 y29dd w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ca y29dd w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">17,362<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6cb y29dc w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">528<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6cc y29dc w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6cd y29dc w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">8,788<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ce y29dc w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6cf y29dc w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">9,316<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y29df w191 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Char<span class=\"_ _3\"></span>ge for the y<span class=\"_ _1\"></span>ear</div><div class=\"t m0 x6d0 h2b y29de ff3 fs18 fc4 sc0 ls1 ws0\">1<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6d1 y29e0 w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">125<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6d2 y29e0 w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">54<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6d3 y29e0 w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,842<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6d4 y29e0 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6d5 y29e0 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,021<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6d6 y29e1 w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">37<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6d7 y29e1 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6d8 y29e1 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,930<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6d9 y29e1 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6da y29e1 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,967<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y29e2 w192 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Impairment<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6db y29e3 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6dc y29e3 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6dd y29e3 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6de y29e3 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6df y29e3 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e0 y29e2 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e1 y29e2 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e2 y29e2 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">9,275<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e3 y29e2 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e4 y29e2 w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">9,275<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y29e4 w193 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Re<span class=\"_ _1\"></span>versal o<span class=\"_ _3\"></span>f impairment<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e5 y29e5 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e6 y29e5 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e7 y29e5 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e8 y29e5 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e9 y29e5 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ea y29e4 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6eb y29e4 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ec y29e4 w2e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(2,930)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ed y29e4 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ee y29e4 w2e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(2,930)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h9 y29e6 ff4 fs7 fc4 sc0 ls1 ws0\">Re-classified t<span class=\"_ _1\"></span>o non-curr<span class=\"_ _3\"></span>ent assets </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 x234 y28fe w18f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">held f<span class=\"_ _1\"></span>or sale</div><div class=\"t m0 x6a0 h2b y28d2 ff3 fs18 fc4 sc0 ls1 ws0\">1<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6a1 y27a0 w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ef y27a0 w190 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(54)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6f0 y27a0 w9d h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(210)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6f1 y27a0 w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6f2 y27a0 w65 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(264)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6f3 y279f w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6f4 y279f w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6f5 y279f w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6f6 y279f w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6f7 y279f w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y28af w189 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Disposals<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ab y28b0 w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ac y28b0 w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ad y28b0 w84 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ae y28b0 w84 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6af y28b0 w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b0 y28af w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(466)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x331 y28af w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b1 y28af w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b2 y28af w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b3 y28af w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(466)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w187 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>eign exch<span class=\"_ _1\"></span>ange mo<span class=\"_ _1\"></span>vement<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b4 y277c w84 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5bd y277c w84 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6f8 y277c w5b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">776<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6f9 y277c w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6fa y277c w3f h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">776<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6fb y277b w31 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6fc y277b w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6fd y277b w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(802)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6fe y277b w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ff y277b w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(800)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277d wd6 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x700 y277d w5b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">226<span class=\"_ _28c\"> </span></div></td><td class=\"c n x701 y277d w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x702 y277d w55 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">21,669<span class=\"_ _28c\"> </span></div></td><td class=\"c n x703 y277d w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x704 y277d w37 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">21,895<span class=\"_ _28c\"> </span></div></td><td class=\"c n x705 y277e w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">101<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6eb y277e w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x706 y277e w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">17,261<span class=\"_ _28c\"> </span></div></td><td class=\"c n x707 y277e w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x708 y277e w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">17,362<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a w18b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">Net book value at end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x709 y274a w59 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,902<span class=\"_ _28c\"> </span></div></td><td class=\"c n x70a y274a w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x70b y274a w55 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">31,749<span class=\"_ _28c\"> </span></div></td><td class=\"c n x70c y274a w55 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">17,933<span class=\"_ _28c\"> </span></div></td><td class=\"c n x70d y274a w37 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">51,584<span class=\"_ _28c\"> </span></div></td><td class=\"c n x70e y2749 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">633<span class=\"_ _28c\"> </span></div></td><td class=\"c n x70f y2749 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">161<span class=\"_ _28c\"> </span></div></td><td class=\"c n x710 y2749 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">35,333<span class=\"_ _28c\"> </span></div></td><td class=\"c n x711 y2749 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">17,238<span class=\"_ _28c\"> </span></div></td><td class=\"c n x712 y2749 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">53,365<span class=\"_ _28c\"> </span></div></td></tr></table>1. <span class=\"_ _b\"> </span><span class=\"ff4\">The amortisation char<span class=\"_ _3\"></span>ge for the ye<span class=\"_ _1\"></span>ar includes \u00a3264,000 (2025: \u00a3nil) r<span class=\"_ _1\"></span>elating to discon<span class=\"_ _1\"></span>tinued opera<span class=\"_ _1\"></span>tions. Upon classification as held f<span class=\"_ _1\"></span>or sale, the associated n<span class=\"_ _1\"></span>et book value was tr<span class=\"_ _1\"></span>ansferr<span class=\"_ _3\"></span>ed to assets held f<span class=\"_ _1\"></span>or sale and ceased t<span class=\"_ _1\"></span>o be amortised. See not<span class=\"_ _1\"></span>e 11.<span class=\"_ _28c\"> </span></span>Customer contracts The table below sh<span class=\"_ _1\"></span>ows the carryin<span class=\"_ _1\"></span>g amount assigned t<span class=\"_ _1\"></span>o each componen<span class=\"_ _1\"></span>t of cus<span class=\"_ _1\"></span>tomer con<span class=\"_ _1\"></span>tracts and the r<span class=\"_ _3\"></span>emaining amortisation period.<span class=\"_ _28c\"> </span><table class=\"s w194 h187\" id=\"_633adffd-47ba-477a-81fd-2db92be4262f\"><tr><td></td><td class=\"t m0 x2d9 h22 y29e7 ff3 fs12 fc4 sc0 ls1 ws0\">Remaining<span class=\"_ _28c\"> </span></td><td class=\"t m0 x472 h2d y29e8 ff2 fs12 fc1 sc0 ls1 ws0\">Carrying </td></tr><tr><td></td><td class=\"t m0 x713 h22 y29e9 ff3 fs12 fc4 sc0 ls1 ws0\"> amortisation<span class=\"_ _28c\"> </span></td><td class=\"t m0 x714 h2d y29ea ff2 fs12 fc1 sc0 ls1 ws0\">amount </td></tr><tr><td></td><td class=\"t m0 x715 h22 y29eb ff3 fs12 fc4 sc0 ls1 ws0\"> period<span class=\"_ _28c\"> </span></td><td class=\"t m0 x267 h2d y29ec ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y29ed w195 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Acquisition o<span class=\"_ _1\"></span>f Infras<span class=\"_ _1\"></span>tructur<span class=\"_ _3\"></span>e Capital<span class=\"_ _28c\"> </span></div></td><td class=\"c n x716 y29ed w128 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">13.3 years<span class=\"_ _28c\"> </span></div></td><td class=\"c n x717 y29ee w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">14,945<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y29ef w196 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Acquisition o<span class=\"_ _1\"></span>f Downing\u2019s t<span class=\"_ _1\"></span>echnology ven<span class=\"_ _1\"></span>tur<span class=\"_ _3\"></span>es business<span class=\"_ _28c\"> </span></div></td><td class=\"c n x718 y29ef w197 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">11.3 year<span class=\"_ _3\"></span>s<span class=\"_ _28c\"> </span></div></td><td class=\"c n x719 y29f0 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">8,226<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y29f1 w198 h161\"><div class=\"t m0 x230 h9 y277a ff3 fs7 fc4 sc0 ls1 ws0\">Acquisition o<span class=\"_ _1\"></span>f Healthc<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e shar<span class=\"_ _1\"></span>e class of<span class=\"_ _28c\"> </span></div><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Thames V<span class=\"_ _0\"></span>entur<span class=\"_ _1\"></span>es V<span class=\"_ _1\"></span>CT 2 plc<span class=\"_ _28c\"> </span></div></td><td class=\"c n x718 y29f1 w197 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">11.3 year<span class=\"_ _3\"></span>s<span class=\"_ _28c\"> </span></div></td><td class=\"c n x71a y29f2 w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">984<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y29f3 w199 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Acquisition o<span class=\"_ _1\"></span>f PiP Manag<span class=\"_ _1\"></span>er Limited<span class=\"_ _28c\"> </span></div></td><td class=\"c n x71b y29f3 w19a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">14.4 year<span class=\"_ _3\"></span>s<span class=\"_ _28c\"> </span></div></td><td class=\"c n x71c y29f4 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2,069<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y29f5 w19b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Acquisition o<span class=\"_ _1\"></span>f W<span class=\"_ _3\"></span>ellspring<span class=\"_ _28c\"> </span></div></td><td class=\"c n x71d y29f5 w19c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">16.9 year<span class=\"_ _1\"></span>s<span class=\"_ _28c\"> </span></div></td><td class=\"c n x71e y29f6 w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">5,525<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x71f h2e y29f7 ff2 fs7 fc1 sc0 ls1 ws0\">31,749<span class=\"_ _28c\"> </span></td></tr></table>Impairment of intangible assets (customer contr<span class=\"_ _1\"></span>acts)  Y<span class=\"_ _0\"></span>ear ended 31 Mar<span class=\"_ _1\"></span>ch 2026<span class=\"_ _28c\"> </span>No indicat<span class=\"_ _1\"></span>ors o<span class=\"_ _1\"></span>f impairment hav<span class=\"_ _1\"></span>e been identified f<span class=\"_ _3\"></span>or the custom<span class=\"_ _1\"></span>er contra<span class=\"_ _1\"></span>cts acquir<span class=\"_ _3\"></span>ed at 31 Mar<span class=\"_ _1\"></span>ch 2026.<span class=\"_ _28c\"> </span>Y<span class=\"_ _0\"></span>ear ended 31 Mar<span class=\"_ _1\"></span>ch 2025<span class=\"_ _28c\"> </span>The fair valu<span class=\"_ _1\"></span>e of the iden<span class=\"_ _1\"></span>tifiable assets and liabilities on ac<span class=\"_ _1\"></span>quisition of Infr<span class=\"_ _3\"></span>astructur<span class=\"_ _3\"></span>e Capital included intan<span class=\"_ _1\"></span>gible assets (cu<span class=\"_ _1\"></span>stomer con<span class=\"_ _1\"></span>tract<span class=\"_ _1\"></span>s) f<span class=\"_ _1\"></span>or the thr<span class=\"_ _3\"></span>ee main funds managed by th<span class=\"_ _1\"></span>e acquir<span class=\"_ _3\"></span>ed business, namely Div<span class=\"_ _1\"></span>ersified Infr<span class=\"_ _3\"></span>astructur<span class=\"_ _3\"></span>e T<span class=\"_ _3\"></span>rust (\u201cDIT\u201d), E<span class=\"_ _1\"></span>ner<span class=\"_ _1\"></span>gy Infrastr<span class=\"_ _1\"></span>uctur<span class=\"_ _3\"></span>e T<span class=\"_ _0\"></span>rust (\u201cEIT\u201d) and Aus<span class=\"_ _1\"></span>tralian R<span class=\"_ _1\"></span>enewables In<span class=\"_ _1\"></span>come F<span class=\"_ _3\"></span>und (\u201cARIF\u201d). These ar<span class=\"_ _3\"></span>e unlisted unit trus<span class=\"_ _1\"></span>ts in Austr<span class=\"_ _3\"></span>alia where the unit holder<span class=\"_ _3\"></span>s are lar<span class=\"_ _1\"></span>gely super<span class=\"_ _1\"></span>annuation f<span class=\"_ _1\"></span>unds. The unit holder<span class=\"_ _1\"></span>s hav<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>edemption windows a<span class=\"_ _1\"></span>vailable to them a<span class=\"_ _1\"></span>cro<span class=\"_ _1\"></span>ss the thr<span class=\"_ _1\"></span>ee funds a<span class=\"_ _1\"></span>t five-ye<span class=\"_ _1\"></span>ar interval<span class=\"_ _1\"></span>s which commenced in J<span class=\"_ _1\"></span>uly 2024 f<span class=\"_ _1\"></span>or DIT<span class=\"_ _3\"></span>, follow<span class=\"_ _1\"></span>ed by EIT in July 2025 an<span class=\"_ _1\"></span>d ARIF in July 2028. A<span class=\"_ _3\"></span>fter the r<span class=\"_ _1\"></span>edemption window clos<span class=\"_ _1\"></span>es, the fund has thr<span class=\"_ _3\"></span>ee year<span class=\"_ _1\"></span>s to gener<span class=\"_ _3\"></span>ate sufficient liquidity thr<span class=\"_ _3\"></span>ough r<span class=\"_ _1\"></span>ealisations or sec<span class=\"_ _1\"></span>ondary sales o<span class=\"_ _1\"></span>f the units.<span class=\"_ _28c\"> </span>The r<span class=\"_ _3\"></span>edemption window closed f<span class=\"_ _3\"></span>or DIT in September 2024 and EIT in September 2025. A le<span class=\"_ _1\"></span>vel of r<span class=\"_ _3\"></span>edemptions was modelled into th<span class=\"_ _1\"></span>e cust<span class=\"_ _1\"></span>omer contr<span class=\"_ _1\"></span>act valua<span class=\"_ _1\"></span>tions as part of the ac<span class=\"_ _1\"></span>counting f<span class=\"_ _1\"></span>or the original acquisition, bu<span class=\"_ _1\"></span>t actual r<span class=\"_ _3\"></span>edemptions have been high<span class=\"_ _1\"></span>er than anticipate<span class=\"_ _1\"></span>d because of r<span class=\"_ _3\"></span>ecent consolida<span class=\"_ _1\"></span>tion in the Austr<span class=\"_ _3\"></span>alian superannuation mark<span class=\"_ _3\"></span>et. This led t<span class=\"_ _1\"></span>o the Gr<span class=\"_ _3\"></span>oup r<span class=\"_ _1\"></span>eassessing <span class=\"_ _1\"></span>the use<span class=\"_ _1\"></span>ful lif<span class=\"_ _3\"></span>e of the fund<span class=\"_ _1\"></span>s. Consequen<span class=\"_ _1\"></span>tly<span class=\"_ _1\"></span>, the Gr<span class=\"_ _3\"></span>oup conduc<span class=\"_ _1\"></span>ted an impairment r<span class=\"_ _3\"></span>eview. Th<span class=\"_ _1\"></span>e re<span class=\"_ _1\"></span>cov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t was estimat<span class=\"_ _1\"></span>ed based on its valu<span class=\"_ _1\"></span>e in use u<span class=\"_ _1\"></span>sing a fiv<span class=\"_ _1\"></span>e-year f<span class=\"_ _3\"></span>orec<span class=\"_ _1\"></span>ast, extr<span class=\"_ _1\"></span>apolated o<span class=\"_ _3\"></span>ver the use<span class=\"_ _1\"></span>ful lif<span class=\"_ _1\"></span>e ex<span class=\"_ _3\"></span>cluding performan<span class=\"_ _1\"></span>ce f<span class=\"_ _3\"></span>ees as these w<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>e uncertain an<span class=\"_ _1\"></span>d discussions with <span class=\"_ _1\"></span>inves<span class=\"_ _1\"></span>tor<span class=\"_ _1\"></span>s had no<span class=\"_ _1\"></span>t begun. T<span class=\"_ _1\"></span>he EIT and DIT <span class=\"_ _1\"></span>value in use c<span class=\"_ _1\"></span>alculation include<span class=\"_ _1\"></span>s cash flow <span class=\"_ _1\"></span>for<span class=\"_ _3\"></span>ecasts only f<span class=\"_ _3\"></span>or the r<span class=\"_ _3\"></span>emaining useful liv<span class=\"_ _1\"></span>es. The G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup r<span class=\"_ _1\"></span>ecognised an impairm<span class=\"_ _1\"></span>ent loss of \u00a39,275,000 in th<span class=\"_ _1\"></span>e Half-y<span class=\"_ _3\"></span>ear Report f<span class=\"_ _1\"></span>or the six-months en<span class=\"_ _1\"></span>ded 30 September 2024. In the f<span class=\"_ _3\"></span>ollowing six-month period t<span class=\"_ _1\"></span>o 31 Mar<span class=\"_ _1\"></span>ch 2025, f<span class=\"_ _1\"></span>ollowing certain significant chan<span class=\"_ _1\"></span>ges to <span class=\"_ _1\"></span>the expect<span class=\"_ _1\"></span>ed perf<span class=\"_ _3\"></span>ormance of DIT an<span class=\"_ _1\"></span>d EIT and finalisation <span class=\"_ _1\"></span>of the <span class=\"_ _1\"></span>five-ye<span class=\"_ _1\"></span>ar plan, the Gr<span class=\"_ _3\"></span>oup r<span class=\"_ _1\"></span>eassesse<span class=\"_ _1\"></span>d its estima<span class=\"_ _1\"></span>tes and r<span class=\"_ _3\"></span>ever<span class=\"_ _1\"></span>sed \u00a32,930,000 o<span class=\"_ _1\"></span>f the initially r<span class=\"_ _3\"></span>ecognised impairment.<span class=\"_ _28c\"> </span>Goodwill<span class=\"_ _28c\"> </span>The table below sh<span class=\"_ _1\"></span>ows the carryin<span class=\"_ _1\"></span>g amount o<span class=\"_ _1\"></span>f goodwill.<span class=\"_ _28c\"> </span><table class=\"s w19d h188\" id=\"_45f6795f-7445-4b76-8e3b-e04b0cf24031\"><tr><td></td><td class=\"t m0 x720 h2d y29f8 ff2 fs12 fc1 sc0 ls1 ws0\">Carrying </td></tr><tr><td></td><td class=\"t m0 x721 h2d y29f9 ff2 fs12 fc1 sc0 ls1 ws0\">amount </td></tr><tr><td></td><td class=\"t m0 x465 h2d y29fa ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c x234 y29f3 w19e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Acquisition o<span class=\"_ _1\"></span>f Infras<span class=\"_ _1\"></span>tructur<span class=\"_ _3\"></span>e Capital</div><div class=\"t m0 x722 h2b y2747 ff3 fs18 fc4 sc0 ls1 ws0\">1<span class=\"_ _28c\"> </span></div></td><td class=\"t m0 x723 h2e y29fb ff2 fs7 fc1 sc0 ls1 ws0\">11,396<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y29f5 w196 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Acquisition o<span class=\"_ _1\"></span>f Downing\u2019s t<span class=\"_ _1\"></span>echnology ven<span class=\"_ _1\"></span>tur<span class=\"_ _3\"></span>es business<span class=\"_ _28c\"> </span></div></td><td class=\"c n x724 y29f6 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">6,537<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x723 h2e y29fc ff2 fs7 fc1 sc0 ls1 ws0\">17,933<span class=\"_ _28c\"> </span></td></tr></table>1. <span class=\"_ _b\"> </span><span class=\"ff4\">The goodwill arisin<span class=\"_ _1\"></span>g from the ac<span class=\"_ _1\"></span>quisition of Infras<span class=\"_ _1\"></span>tructur<span class=\"_ _1\"></span>e Capital is subject t<span class=\"_ _1\"></span>o for<span class=\"_ _3\"></span>eign exchange mov<span class=\"_ _1\"></span>ements as it is deemed to be </span>an Austr<span class=\"_ _1\"></span>alian dollar asset. Goodwill is allocat<span class=\"_ _1\"></span>ed betwe<span class=\"_ _1\"></span>en CGUs at 31 Mar<span class=\"_ _3\"></span>ch 2026 as f<span class=\"_ _1\"></span>ollows: \u00a311,396,000 fr<span class=\"_ _3\"></span>om the acquisition o<span class=\"_ _1\"></span>f Infras<span class=\"_ _1\"></span>tructur<span class=\"_ _3\"></span>e Capital to the R<span class=\"_ _1\"></span>eal Asse<span class=\"_ _1\"></span>ts operatin<span class=\"_ _1\"></span>g segment CG<span class=\"_ _1\"></span>Us and \u00a36,537,000 fr<span class=\"_ _1\"></span>om the acquisition o<span class=\"_ _1\"></span>f Downing\u2019s t<span class=\"_ _1\"></span>echnology ven<span class=\"_ _1\"></span>tur<span class=\"_ _3\"></span>es business to the Priva<span class=\"_ _1\"></span>te Equity oper<span class=\"_ _3\"></span>ating segment C<span class=\"_ _1\"></span>GUs. Good<span class=\"_ _1\"></span>will of \u00a391,000 fr<span class=\"_ _3\"></span>om the acquisition of WHEB is allocat<span class=\"_ _3\"></span>ed to the FCM operatin<span class=\"_ _1\"></span>g segment CG<span class=\"_ _3\"></span>Us and has been r<span class=\"_ _1\"></span>e-classified to non-curr<span class=\"_ _3\"></span>ent assets held f<span class=\"_ _3\"></span>or sale (see no<span class=\"_ _1\"></span>te 31).<span class=\"_ _28c\"> </span>An annual impairmen<span class=\"_ _1\"></span>t test f<span class=\"_ _3\"></span>or goodwill is carried out a<span class=\"_ _1\"></span>t the period end dat<span class=\"_ _1\"></span>e comparing the carrying value an<span class=\"_ _1\"></span>d re<span class=\"_ _1\"></span>cov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t of the CG<span class=\"_ _1\"></span>U. The r<span class=\"_ _3\"></span>ecover<span class=\"_ _1\"></span>able value was de<span class=\"_ _1\"></span>termined based on a value in u<span class=\"_ _1\"></span>se calculation u<span class=\"_ _1\"></span>sing a DCF model ov<span class=\"_ _3\"></span>er a period of five year<span class=\"_ _3\"></span>s where the terminal gr<span class=\"_ _3\"></span>owth rat<span class=\"_ _1\"></span>e is used f<span class=\"_ _3\"></span>or years be<span class=\"_ _1\"></span>yond tha<span class=\"_ _1\"></span>t. The f<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>ecaste<span class=\"_ _1\"></span>d cash flows ha<span class=\"_ _1\"></span>ve been det<span class=\"_ _1\"></span>ermined using the fiv<span class=\"_ _1\"></span>e-year plan tha<span class=\"_ _1\"></span>t was pr<span class=\"_ _3\"></span>ovisionally re<span class=\"_ _1\"></span>viewed by th<span class=\"_ _1\"></span>e Boar<span class=\"_ _3\"></span>d on 19 June 2026. The plan will be f<span class=\"_ _1\"></span>ully ratified a<span class=\"_ _1\"></span>t the upcoming Boar<span class=\"_ _3\"></span>d meeting on 31 July 2026. The discoun<span class=\"_ _1\"></span>t ra<span class=\"_ _1\"></span>te was derive<span class=\"_ _1\"></span>d fr<span class=\"_ _1\"></span>om the CGUs\u2019 w<span class=\"_ _1\"></span>eighte<span class=\"_ _1\"></span>d aver<span class=\"_ _3\"></span>age cost o<span class=\"_ _1\"></span>f capital and tak<span class=\"_ _1\"></span>es into accoun<span class=\"_ _1\"></span>t the weigh<span class=\"_ _1\"></span>ted av<span class=\"_ _1\"></span>erag<span class=\"_ _1\"></span>e cost o<span class=\"_ _3\"></span>f capital of other mark<span class=\"_ _3\"></span>et participants.<span class=\"_ _28c\"> </span>The terminal gr<span class=\"_ _3\"></span>owth ra<span class=\"_ _1\"></span>tes applied ar<span class=\"_ _3\"></span>e based on the Gr<span class=\"_ _3\"></span>oup\u2019s estimate o<span class=\"_ _1\"></span>f the terminal gr<span class=\"_ _3\"></span>owth rat<span class=\"_ _3\"></span>es of the r<span class=\"_ _1\"></span>elevant mark<span class=\"_ _3\"></span>ets and do not e<span class=\"_ _1\"></span>xc<span class=\"_ _1\"></span>eed the long-term a<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>age gr<span class=\"_ _3\"></span>owth rat<span class=\"_ _1\"></span>es f<span class=\"_ _1\"></span>or the sector<span class=\"_ _3\"></span>s in which the CGUs opera<span class=\"_ _1\"></span>te.<span class=\"_ _28c\"> </span>The f<span class=\"_ _3\"></span>ollowing ke<span class=\"_ _1\"></span>y assumptions wer<span class=\"_ _3\"></span>e applied in the value in use calcula<span class=\"_ _1\"></span>tion:<span class=\"_ _28c\"> </span><table class=\"s w19f h189\" id=\"_b9191383-603b-40ff-bfad-3f5e6e760820\"><tr><td></td><td class=\"t m0 x725 h2d y29fd ff2 fs12 fc1 sc0 ls1 ws0\">Real Assets </td><td class=\"t m0 x726 h2d y29fd ff2 fs12 fc1 sc0 ls1 ws0\">Private Equity<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x628 h2d y29fe ff2 fs12 fc1 sc0 ls1 ws0\">CGUs<span class=\"_ _28c\"> </span></td><td class=\"t m0 x4de h2d y29fe ff2 fs12 fc1 sc0 ls1 ws0\">CGUs<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c x234 y277b w1a0 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">P<span class=\"_ _1\"></span>ost-tax dis<span class=\"_ _1\"></span>count r<span class=\"_ _1\"></span>ate</div><div class=\"t m0 x727 h2b y29ff ff3 fs18 fc4 sc0 ls1 ws0\">1<span class=\"_ _28c\"> </span></div></td><td class=\"c n x728 y2a00 w1a1 h15f\"><div class=\"t m0 x230 h2e y27c8 ff2 fs7 fc1 sc0 ls1 ws0\">13.3%<span class=\"_ _28c\"> </span></div></td><td class=\"c n x729 y2a00 w1a2 h15f\"><div class=\"t m0 x230 h2e y27c8 ff2 fs7 fc1 sc0 ls1 ws0\">14.2%<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w1a3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>erminal gro<span class=\"_ _1\"></span>wth rat<span class=\"_ _1\"></span>e<span class=\"_ _28c\"> </span></div></td><td class=\"c n x72a y277d w1a4 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2%<span class=\"_ _28c\"> </span></div></td><td class=\"c n x72b y277d w1a4 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2%<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2749 w1a5 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>verag<span class=\"_ _1\"></span>e EBITDA mar<span class=\"_ _3\"></span>gin<span class=\"_ _28c\"> </span></div></td><td class=\"c n x637 y274a w1a1 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">48.4%<span class=\"_ _28c\"> </span></div></td><td class=\"c n x72c y274a w1a1 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">34.4%<span class=\"_ _28c\"> </span></div></td></tr></table>1. <span class=\"_ _b\"> </span><span class=\"ff4\">Using a pr<span class=\"_ _3\"></span>e-tax discount rat<span class=\"_ _1\"></span>e of 17.4% (Real A<span class=\"_ _1\"></span>ssets) and 18.4% (Priva<span class=\"_ _1\"></span>te Equity) on pr<span class=\"_ _3\"></span>e-tax cash flows does not pr<span class=\"_ _3\"></span>oduce a materially </span>differ<span class=\"_ _3\"></span>ent resul<span class=\"_ _1\"></span>t.<span class=\"_ _28c\"> </span>The gr<span class=\"_ _3\"></span>owth rat<span class=\"_ _1\"></span>e and EBITD<span class=\"_ _1\"></span>A margin assumptions applie<span class=\"_ _1\"></span>d only to the period bey<span class=\"_ _1\"></span>ond the f<span class=\"_ _3\"></span>ormal budge<span class=\"_ _1\"></span>ted period, with the value in u<span class=\"_ _1\"></span>se calculation b<span class=\"_ _1\"></span>ased on an extr<span class=\"_ _1\"></span>apolation of the b<span class=\"_ _1\"></span>udget<span class=\"_ _1\"></span>ed cash flows fr<span class=\"_ _3\"></span>om year five. As a r<span class=\"_ _3\"></span>esult of this analysis, ther<span class=\"_ _3\"></span>e is headr<span class=\"_ _3\"></span>oom of \u00a3472.1 million (2025: \u00a3337.6 million) in the R<span class=\"_ _1\"></span>eal Assets CG<span class=\"_ _1\"></span>Us and \u00a3130.5 million (2025: \u00a3161.8 million) in th<span class=\"_ _1\"></span>e Private E<span class=\"_ _1\"></span>quity CGUs an<span class=\"_ _1\"></span>d ther<span class=\"_ _1\"></span>ef<span class=\"_ _3\"></span>ore no impairment has been r<span class=\"_ _3\"></span>ecognised. A sensitivity analysis was carrie<span class=\"_ _1\"></span>d out and the Gr<span class=\"_ _3\"></span>oup does not c<span class=\"_ _1\"></span>onsider that a r<span class=\"_ _3\"></span>easonably possible change in k<span class=\"_ _3\"></span>ey assumptions would r<span class=\"_ _3\"></span>educe the r<span class=\"_ _3\"></span>ecover<span class=\"_ _1\"></span>able amount o<span class=\"_ _1\"></span>f the CGU<span class=\"_ _1\"></span>s to below their carryin<span class=\"_ _1\"></span>g value.<span class=\"_ _28c\"> </span>Computer softwar<span class=\"_ _3\"></span>e The r<span class=\"_ _3\"></span>emaining element of intan<span class=\"_ _1\"></span>gible assets r<span class=\"_ _3\"></span>elates to capit<span class=\"_ _1\"></span>alised sof<span class=\"_ _3\"></span>tware c<span class=\"_ _1\"></span>osts, which ar<span class=\"_ _3\"></span>e amortised ov<span class=\"_ _3\"></span>er four to fiv<span class=\"_ _1\"></span>e year<span class=\"_ _3\"></span>s. The amortisation char<span class=\"_ _1\"></span>ges abov<span class=\"_ _3\"></span>e are r<span class=\"_ _3\"></span>ecognised within administr<span class=\"_ _1\"></span>ative expens<span class=\"_ _1\"></span>es in the stat<span class=\"_ _1\"></span>ement o<span class=\"_ _1\"></span>f compr<span class=\"_ _1\"></span>ehensive inc<span class=\"_ _1\"></span>ome.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-499": {
   "value": "14. Intangible assets<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>Goodwill arises thr<span class=\"_ _3\"></span>ough business c<span class=\"_ _1\"></span>ombinations and r<span class=\"_ _3\"></span>epresen<span class=\"_ _1\"></span>ts the ex<span class=\"_ _1\"></span>cess o<span class=\"_ _1\"></span>f the cost o<span class=\"_ _3\"></span>f acquisition ov<span class=\"_ _3\"></span>er the Group\u2019s in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est in the fair value o<span class=\"_ _1\"></span>f the identifiable asse<span class=\"_ _1\"></span>ts, liabilities and conting<span class=\"_ _1\"></span>ent liabilities o<span class=\"_ _1\"></span>f a business at th<span class=\"_ _1\"></span>e date o<span class=\"_ _3\"></span>f acquisition. Goodwill is r<span class=\"_ _1\"></span>ecognised as an asset and me<span class=\"_ _1\"></span>asur<span class=\"_ _3\"></span>ed at cost less acc<span class=\"_ _1\"></span>umulated impairm<span class=\"_ _1\"></span>ent losses. It is alloc<span class=\"_ _1\"></span>ated t<span class=\"_ _1\"></span>o gr<span class=\"_ _1\"></span>oups of cash-g<span class=\"_ _1\"></span>enera<span class=\"_ _1\"></span>ting units (\u201cCGU<span class=\"_ _1\"></span>s\u201d), which repr<span class=\"_ _3\"></span>esent the lo<span class=\"_ _1\"></span>west lev<span class=\"_ _3\"></span>el at which goodwill is monitor<span class=\"_ _3\"></span>ed for in<span class=\"_ _1\"></span>ternal managemen<span class=\"_ _1\"></span>t purposes. CG<span class=\"_ _1\"></span>Us ar<span class=\"_ _3\"></span>e identified as the smallest identifiable gr<span class=\"_ _3\"></span>oup of assets tha<span class=\"_ _1\"></span>t gener<span class=\"_ _1\"></span>ate cash inflo<span class=\"_ _3\"></span>ws that are lar<span class=\"_ _3\"></span>gely independent o<span class=\"_ _1\"></span>f the cash inflow<span class=\"_ _1\"></span>s fr<span class=\"_ _1\"></span>om other asse<span class=\"_ _1\"></span>ts or gr<span class=\"_ _1\"></span>oups of ass<span class=\"_ _1\"></span>ets, and ar<span class=\"_ _3\"></span>e no larger than th<span class=\"_ _1\"></span>e Gr<span class=\"_ _1\"></span>oup\u2019s operatin<span class=\"_ _1\"></span>g segments, as s<span class=\"_ _1\"></span>et out in no<span class=\"_ _3\"></span>te 5.<span class=\"_ _28c\"> </span>Intangible asse<span class=\"_ _1\"></span>ts in r<span class=\"_ _1\"></span>espect o<span class=\"_ _1\"></span>f cust<span class=\"_ _1\"></span>omer contr<span class=\"_ _1\"></span>acts (acquir<span class=\"_ _3\"></span>ed) r<span class=\"_ _1\"></span>eflec<span class=\"_ _1\"></span>t the fair value o<span class=\"_ _3\"></span>f the inve<span class=\"_ _1\"></span>stment manag<span class=\"_ _1\"></span>ement contr<span class=\"_ _3\"></span>acts obtained, which is e<span class=\"_ _1\"></span>qual to the pr<span class=\"_ _3\"></span>esent value o<span class=\"_ _1\"></span>f the earnings th<span class=\"_ _1\"></span>ey ar<span class=\"_ _3\"></span>e expected to gen<span class=\"_ _1\"></span>erat<span class=\"_ _1\"></span>e. This is on the basis tha<span class=\"_ _1\"></span>t it is prob<span class=\"_ _1\"></span>able that fut<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e economic bene<span class=\"_ _3\"></span>fits attributable t<span class=\"_ _1\"></span>o the inv<span class=\"_ _1\"></span>estment manag<span class=\"_ _1\"></span>ement con<span class=\"_ _1\"></span>tracts will flo<span class=\"_ _1\"></span>w to the Gr<span class=\"_ _3\"></span>oup and the fair value o<span class=\"_ _1\"></span>f the intangible asse<span class=\"_ _1\"></span>t can be measur<span class=\"_ _3\"></span>ed r<span class=\"_ _1\"></span>eliably. Thes<span class=\"_ _1\"></span>e intangible assets ar<span class=\"_ _3\"></span>e subsequently c<span class=\"_ _1\"></span>arried at the amount initially r<span class=\"_ _3\"></span>ecognised less a<span class=\"_ _1\"></span>ccumulat<span class=\"_ _1\"></span>ed amortisation, which is calcula<span class=\"_ _1\"></span>ted usin<span class=\"_ _1\"></span>g the straigh<span class=\"_ _3\"></span>t-line method ov<span class=\"_ _1\"></span>er their estimat<span class=\"_ _1\"></span>ed usef<span class=\"_ _1\"></span>ul lives.<span class=\"_ _28c\"> </span>Comput<span class=\"_ _1\"></span>er sof<span class=\"_ _3\"></span>tware (int<span class=\"_ _3\"></span>ernally generate<span class=\"_ _1\"></span>d) r<span class=\"_ _1\"></span>epr<span class=\"_ _1\"></span>esents s<span class=\"_ _1\"></span>of<span class=\"_ _1\"></span>twar<span class=\"_ _3\"></span>e licences and developm<span class=\"_ _1\"></span>ent costs t<span class=\"_ _1\"></span>o bring so<span class=\"_ _1\"></span>ftwar<span class=\"_ _3\"></span>e into us<span class=\"_ _1\"></span>e. Costs associa<span class=\"_ _1\"></span>ted with dev<span class=\"_ _1\"></span>eloping or maintaining comput<span class=\"_ _1\"></span>er sof<span class=\"_ _3\"></span>tware pr<span class=\"_ _3\"></span>ogrammes tha<span class=\"_ _1\"></span>t do not mee<span class=\"_ _3\"></span>t the capitalisation criteria under IAS 38 ar<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>ecognised as an e<span class=\"_ _1\"></span>xpense as incurr<span class=\"_ _3\"></span>ed. Computer so<span class=\"_ _3\"></span>ftwar<span class=\"_ _1\"></span>e is carried at co<span class=\"_ _1\"></span>st less accumula<span class=\"_ _1\"></span>ted amortisa<span class=\"_ _1\"></span>tion. Amortisation is pr<span class=\"_ _3\"></span>ovided, wher<span class=\"_ _3\"></span>e material, at ra<span class=\"_ _1\"></span>tes calc<span class=\"_ _1\"></span>ulated t<span class=\"_ _1\"></span>o write off th<span class=\"_ _1\"></span>e cost, less estimat<span class=\"_ _1\"></span>ed r<span class=\"_ _1\"></span>esidual valu<span class=\"_ _1\"></span>e, of each ass<span class=\"_ _1\"></span>et ev<span class=\"_ _1\"></span>enly using a str<span class=\"_ _1\"></span>aight-lin<span class=\"_ _1\"></span>e method ov<span class=\"_ _3\"></span>er its estimated usef<span class=\"_ _1\"></span>ul lif<span class=\"_ _1\"></span>e (charg<span class=\"_ _1\"></span>ed thr<span class=\"_ _1\"></span>ough administr<span class=\"_ _3\"></span>ative expenses<span class=\"_ _1\"></span>) as f<span class=\"_ _1\"></span>ollows: <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Cust<span class=\"_ _1\"></span>omer contr<span class=\"_ _3\"></span>acts over the r<span class=\"_ _3\"></span>emaining term of in<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>ent managemen<span class=\"_ _1\"></span>t contr<span class=\"_ _1\"></span>act</span></span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Bran<span class=\"_ _1\"></span>ds ov<span class=\"_ _1\"></span>er thr<span class=\"_ _1\"></span>ee year<span class=\"_ _1\"></span>s</span></span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>Comput<span class=\"_ _1\"></span>er sof<span class=\"_ _3\"></span>tware o<span class=\"_ _1\"></span>ver f<span class=\"_ _3\"></span>our to five ye<span class=\"_ _1\"></span>ars<span class=\"_ _28c\"> </span></span>The carrying valu<span class=\"_ _1\"></span>es of c<span class=\"_ _1\"></span>ustomer c<span class=\"_ _1\"></span>ontra<span class=\"_ _1\"></span>cts (acquir<span class=\"_ _3\"></span>ed), brands (a<span class=\"_ _1\"></span>cquir<span class=\"_ _1\"></span>ed) and compu<span class=\"_ _1\"></span>ter sof<span class=\"_ _3\"></span>tware (in<span class=\"_ _1\"></span>ternally gener<span class=\"_ _3\"></span>ated) ar<span class=\"_ _3\"></span>e review<span class=\"_ _1\"></span>ed f<span class=\"_ _1\"></span>or impairment when ev<span class=\"_ _3\"></span>ents or changes in cir<span class=\"_ _1\"></span>cumstance<span class=\"_ _1\"></span>s indicate th<span class=\"_ _1\"></span>at the carrying valu<span class=\"_ _1\"></span>e may no<span class=\"_ _1\"></span>t be r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable. If an<span class=\"_ _1\"></span>y such indication exis<span class=\"_ _1\"></span>ts, the r<span class=\"_ _3\"></span>ecover<span class=\"_ _1\"></span>able amount o<span class=\"_ _1\"></span>f the asset is es<span class=\"_ _1\"></span>timated in or<span class=\"_ _3\"></span>der to determine the exten<span class=\"_ _1\"></span>t of the impairmen<span class=\"_ _1\"></span>t loss (if any<span class=\"_ _1\"></span>). Wher<span class=\"_ _3\"></span>e the asset does no<span class=\"_ _1\"></span>t genera<span class=\"_ _1\"></span>te cash flo<span class=\"_ _1\"></span>ws that ar<span class=\"_ _3\"></span>e independent fr<span class=\"_ _1\"></span>om other asse<span class=\"_ _1\"></span>ts, the Gr<span class=\"_ _3\"></span>oup estimate<span class=\"_ _1\"></span>s the r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t of the cash-gener<span class=\"_ _1\"></span>ating unit (\u201cCG<span class=\"_ _1\"></span>U\u201d) to which the asse<span class=\"_ _1\"></span>t belongs. R<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t is the higher of f<span class=\"_ _1\"></span>air value less cos<span class=\"_ _1\"></span>ts of disposal an<span class=\"_ _1\"></span>d value in use. If the r<span class=\"_ _3\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t of an asse<span class=\"_ _1\"></span>t is estimat<span class=\"_ _1\"></span>ed to be less than its c<span class=\"_ _1\"></span>arrying amount, the c<span class=\"_ _1\"></span>arrying amount o<span class=\"_ _1\"></span>f the asset is r<span class=\"_ _3\"></span>educed t<span class=\"_ _1\"></span>o its r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable amo<span class=\"_ _1\"></span>unt. An impairment lo<span class=\"_ _1\"></span>ss is r<span class=\"_ _1\"></span>ecognised as an expens<span class=\"_ _1\"></span>e in the stat<span class=\"_ _1\"></span>ement of compr<span class=\"_ _3\"></span>ehensive income immediat<span class=\"_ _3\"></span>ely.<span class=\"_ _28c\"> </span>F<span class=\"_ _1\"></span>or assets ex<span class=\"_ _3\"></span>cluding goodwill, an assessmen<span class=\"_ _1\"></span>t is made at each r<span class=\"_ _3\"></span>eporting date t<span class=\"_ _1\"></span>o determin<span class=\"_ _1\"></span>e whether ther<span class=\"_ _3\"></span>e is an indication that pr<span class=\"_ _3\"></span>eviously r<span class=\"_ _3\"></span>ecognised impairment loss<span class=\"_ _1\"></span>es no longer exist or ha<span class=\"_ _1\"></span>ve decr<span class=\"_ _3\"></span>eased. If such indica<span class=\"_ _1\"></span>tion exists, the Gr<span class=\"_ _3\"></span>oup estimat<span class=\"_ _1\"></span>es the asset\u2019s or CGU\u2019s r<span class=\"_ _3\"></span>ecover<span class=\"_ _3\"></span>able amount. A pre<span class=\"_ _1\"></span>viously r<span class=\"_ _3\"></span>ecognised impairment loss is r<span class=\"_ _3\"></span>ever<span class=\"_ _1\"></span>sed only if ther<span class=\"_ _3\"></span>e has been a change in the assumptions r<span class=\"_ _3\"></span>egar<span class=\"_ _1\"></span>ding the perf<span class=\"_ _3\"></span>ormance of the asse<span class=\"_ _1\"></span>ts used t<span class=\"_ _1\"></span>o determine the r<span class=\"_ _3\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t since the last impairmen<span class=\"_ _1\"></span>t loss was r<span class=\"_ _3\"></span>ecognised. The r<span class=\"_ _3\"></span>eversal is limit<span class=\"_ _1\"></span>ed so that the carryin<span class=\"_ _1\"></span>g amount o<span class=\"_ _1\"></span>f the asset does n<span class=\"_ _1\"></span>ot ex<span class=\"_ _3\"></span>ceed its r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable amo<span class=\"_ _1\"></span>unt, nor ex<span class=\"_ _3\"></span>ceed the carrying amount tha<span class=\"_ _1\"></span>t would ha<span class=\"_ _1\"></span>ve been det<span class=\"_ _1\"></span>ermined, net o<span class=\"_ _1\"></span>f amortisation, had n<span class=\"_ _1\"></span>o impairment loss been r<span class=\"_ _3\"></span>ecognised f<span class=\"_ _3\"></span>or the asset in prior year<span class=\"_ _3\"></span>s. A r<span class=\"_ _1\"></span>ever<span class=\"_ _1\"></span>sal is r<span class=\"_ _1\"></span>ecognised in th<span class=\"_ _1\"></span>e statem<span class=\"_ _1\"></span>ent of c<span class=\"_ _1\"></span>ompreh<span class=\"_ _1\"></span>ensive income imm<span class=\"_ _1\"></span>ediately<span class=\"_ _1\"></span>. The Gr<span class=\"_ _3\"></span>oup is requir<span class=\"_ _3\"></span>ed to te<span class=\"_ _1\"></span>st, on an annual basis, whe<span class=\"_ _1\"></span>ther goodwill has s<span class=\"_ _1\"></span>uff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ed any impairment by e<span class=\"_ _1\"></span>stimating the r<span class=\"_ _3\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t of the CG<span class=\"_ _1\"></span>U or gr<span class=\"_ _1\"></span>oup of CG<span class=\"_ _1\"></span>Us the goodwill is allocate<span class=\"_ _1\"></span>d to. Any impairm<span class=\"_ _1\"></span>ent is r<span class=\"_ _1\"></span>ecognised imm<span class=\"_ _1\"></span>ediately in the s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>t of compr<span class=\"_ _3\"></span>ehensive income and is no<span class=\"_ _3\"></span>t subsequently r<span class=\"_ _3\"></span>evers<span class=\"_ _1\"></span>ed. On disposal o<span class=\"_ _1\"></span>f a subsidiary<span class=\"_ _3\"></span>, associate or jointly contr<span class=\"_ _3\"></span>olled entity<span class=\"_ _1\"></span>, the at<span class=\"_ _1\"></span>tributable amoun<span class=\"_ _1\"></span>t of good<span class=\"_ _1\"></span>will is included in the det<span class=\"_ _1\"></span>ermination of th<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>ofit or loss on dispo<span class=\"_ _1\"></span>sal.<span class=\"_ _28c\"> </span>The gain or lo<span class=\"_ _1\"></span>ss arising on the disposal or r<span class=\"_ _3\"></span>etir<span class=\"_ _1\"></span>ement of an ass<span class=\"_ _1\"></span>et is det<span class=\"_ _1\"></span>ermined as the diff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ence betw<span class=\"_ _1\"></span>een the sales pr<span class=\"_ _3\"></span>oceeds and the carrying amo<span class=\"_ _1\"></span>unt of the ass<span class=\"_ _1\"></span>et and is r<span class=\"_ _1\"></span>ecognised in th<span class=\"_ _1\"></span>e statemen<span class=\"_ _1\"></span>t of compr<span class=\"_ _3\"></span>ehensive incom<span class=\"_ _1\"></span>e.<span class=\"_ _28c\"> </span>Ke<span class=\"_ _3\"></span>y judgement:<span class=\"_ _28c\"> </span>Impairment and r<span class=\"_ _3\"></span>ever<span class=\"_ _1\"></span>sal of impairmen<span class=\"_ _1\"></span>t of in<span class=\"_ _1\"></span>tangible assets<span class=\"_ _28c\"> </span>Cus<span class=\"_ _1\"></span>tomer con<span class=\"_ _1\"></span>tract<span class=\"_ _1\"></span>s<span class=\"_ _28c\"> </span>F<span class=\"_ _1\"></span>or intangible asse<span class=\"_ _1\"></span>ts with finite use<span class=\"_ _1\"></span>ful lives, an asse<span class=\"_ _1\"></span>ssment is made at e<span class=\"_ _1\"></span>ach r<span class=\"_ _1\"></span>eporting dat<span class=\"_ _1\"></span>e as to whe<span class=\"_ _1\"></span>ther ther<span class=\"_ _1\"></span>e is any indica<span class=\"_ _1\"></span>tion that an asset in u<span class=\"_ _1\"></span>se may be impair<span class=\"_ _3\"></span>ed or that a pr<span class=\"_ _1\"></span>eviously r<span class=\"_ _1\"></span>ecognised impairm<span class=\"_ _1\"></span>ent char<span class=\"_ _1\"></span>ge may be r<span class=\"_ _3\"></span>evers<span class=\"_ _1\"></span>ed. Ther<span class=\"_ _3\"></span>e is significant management judg<span class=\"_ _1\"></span>ement in determinin<span class=\"_ _1\"></span>g the appr<span class=\"_ _1\"></span>opriate int<span class=\"_ _3\"></span>ernal and external fact<span class=\"_ _1\"></span>ors to c<span class=\"_ _1\"></span>onsider<span class=\"_ _0\"></span>. The Gr<span class=\"_ _3\"></span>oup r<span class=\"_ _1\"></span>eviewed th<span class=\"_ _1\"></span>e intangible asse<span class=\"_ _1\"></span>ts at 31 Mar<span class=\"_ _3\"></span>ch 2026 and concluded ther<span class=\"_ _1\"></span>e wer<span class=\"_ _3\"></span>e no indicator<span class=\"_ _1\"></span>s of impairmen<span class=\"_ _1\"></span>t f<span class=\"_ _1\"></span>or the cust<span class=\"_ _1\"></span>omer contr<span class=\"_ _1\"></span>acts (2025: indica<span class=\"_ _1\"></span>tors o<span class=\"_ _3\"></span>f impairment for c<span class=\"_ _1\"></span>ustomer contr<span class=\"_ _1\"></span>acts acquir<span class=\"_ _3\"></span>ed in Infras<span class=\"_ _1\"></span>tructur<span class=\"_ _3\"></span>e Capital). Identification o<span class=\"_ _3\"></span>f the rele<span class=\"_ _1\"></span>vant cash-gen<span class=\"_ _1\"></span>era<span class=\"_ _1\"></span>ting unit (\u201cCGU\u201d) f<span class=\"_ _3\"></span>or impairment tes<span class=\"_ _1\"></span>ting<span class=\"_ _28c\"> </span>Goodwill<span class=\"_ _28c\"> </span>Significant manag<span class=\"_ _1\"></span>ement judgem<span class=\"_ _1\"></span>ent is r<span class=\"_ _3\"></span>equired to de<span class=\"_ _1\"></span>termine the appr<span class=\"_ _3\"></span>opriate CGU or gr<span class=\"_ _3\"></span>oup of CG<span class=\"_ _1\"></span>Us that ar<span class=\"_ _3\"></span>e expected t<span class=\"_ _1\"></span>o benefit fr<span class=\"_ _3\"></span>om the syner<span class=\"_ _1\"></span>gies of th<span class=\"_ _1\"></span>e acquisition in or<span class=\"_ _3\"></span>der to determin<span class=\"_ _1\"></span>e the r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t and carrying amoun<span class=\"_ _1\"></span>t of a CG<span class=\"_ _1\"></span>U.<span class=\"_ _28c\"> </span>Estimation uncertainty:<span class=\"_ _28c\"> </span>Rec<span class=\"_ _1\"></span>ov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t of int<span class=\"_ _1\"></span>angible assets<span class=\"_ _28c\"> </span>Goodwill<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup is requir<span class=\"_ _3\"></span>ed to te<span class=\"_ _1\"></span>st, on an annual basis, whe<span class=\"_ _1\"></span>ther goodwill has s<span class=\"_ _1\"></span>uff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ed any impairment. The r<span class=\"_ _3\"></span>ecover<span class=\"_ _3\"></span>able amount is determine<span class=\"_ _1\"></span>d based on value in u<span class=\"_ _1\"></span>se calculations usin<span class=\"_ _1\"></span>g a discount<span class=\"_ _3\"></span>ed cash flow (\u201cDCF\u201d) model. The cash flo<span class=\"_ _1\"></span>ws ar<span class=\"_ _1\"></span>e derived fr<span class=\"_ _3\"></span>om the Gr<span class=\"_ _1\"></span>oup\u2019s five-ye<span class=\"_ _1\"></span>ar plan and do not in<span class=\"_ _1\"></span>clude r<span class=\"_ _1\"></span>estruc<span class=\"_ _1\"></span>turing activities th<span class=\"_ _1\"></span>at the Gr<span class=\"_ _3\"></span>oup is not ye<span class=\"_ _1\"></span>t commit<span class=\"_ _1\"></span>ted to or significant fut<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e inve<span class=\"_ _1\"></span>stments tha<span class=\"_ _1\"></span>t will enhance the perf<span class=\"_ _3\"></span>ormance of the asse<span class=\"_ _1\"></span>ts of the CG<span class=\"_ _1\"></span>U being tes<span class=\"_ _1\"></span>ted. The r<span class=\"_ _3\"></span>ecover<span class=\"_ _3\"></span>able amount is sensitive t<span class=\"_ _1\"></span>o the discount r<span class=\"_ _3\"></span>ate used f<span class=\"_ _3\"></span>or the DCF model as well as the e<span class=\"_ _1\"></span>xpected cash flo<span class=\"_ _1\"></span>ws and gr<span class=\"_ _3\"></span>owth rat<span class=\"_ _1\"></span>es used f<span class=\"_ _3\"></span>or extrapolation purpos<span class=\"_ _1\"></span>es. The k<span class=\"_ _1\"></span>ey assumptions use<span class=\"_ _1\"></span>d to det<span class=\"_ _1\"></span>ermine the r<span class=\"_ _3\"></span>ecover<span class=\"_ _1\"></span>able amount f<span class=\"_ _3\"></span>or the differ<span class=\"_ _3\"></span>ent CGUs, including a sensitivity analy<span class=\"_ _1\"></span>sis, ar<span class=\"_ _1\"></span>e disclosed and furth<span class=\"_ _1\"></span>er explained in the no<span class=\"_ _3\"></span>te below.<span class=\"_ _28c\"> </span><div class=\"gs219\"><table class=\"s w18c h186\" id=\"_cea848a0-15fd-448a-80da-feb3e39192c5\"><tr><td></td><td></td><td></td><td class=\"c n x678 y29bc wd8 h16e\"><div class=\"t m0 x230 h22 y289c ff2 fs12 fc1 sc0 ls1 ws0\">31 March 2026<span class=\"_ _28c\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x679 y29bd w18d h159\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">31 March 2025<span class=\"_ _28c\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x67a h2d y29be ff2 fs12 fc1 sc0 ls1 ws0\">Computer<span class=\"_ _28c\"> </span></td><td></td><td class=\"t m0 x2be h2d y29bf ff2 fs12 fc1 sc0 ls1 ws0\">Customer<span class=\"_ _28c\"> </span></td><td></td><td></td><td class=\"t m0 x67b h22 y29c0 ff3 fs12 fc4 sc0 ls1 ws0\">Computer </td><td></td><td class=\"t m0 x366 h22 y29c1 ff3 fs12 fc4 sc0 ls1 ws0\">Cust<span class=\"_ _1\"></span>omer</td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x67c h2d y29c2 ff2 fs12 fc1 sc0 ls1 ws0\"> softwar<span class=\"_ _1\"></span>e </td><td class=\"t m0 x2cf h2d y29c2 ff2 fs12 fc1 sc0 ls1 ws0\">Brands </td><td class=\"t m0 x67d h2d y29c3 ff2 fs12 fc1 sc0 ls1 ws0\"> contracts </td><td class=\"t m0 x67e h2d y29c3 ff2 fs12 fc1 sc0 ls1 ws0\">Goodwill </td><td class=\"t m0 x67f h2d y29c3 ff2 fs12 fc1 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m0 x47e h22 y29c4 ff3 fs12 fc4 sc0 ls1 ws0\">sof<span class=\"_ _1\"></span>twar<span class=\"_ _1\"></span>e </td><td class=\"t m0 x482 h22 y29c4 ff3 fs12 fc4 sc0 ls5c ws87\">Brands</td><td class=\"t m0 x366 h22 y29c5 ff3 fs12 fc4 sc0 ls1 ws0\"> contr<span class=\"_ _1\"></span>acts </td><td class=\"t m0 x2cc h22 y29c5 ff4 fs12 fc4 sc0 ls1 ws0\">Goodwill </td><td class=\"t m0 x2cd h22 y29c5 ff3 fs12 fc4 sc0 ls43 ws5c\">To<span class=\"_ _2\"></span>t<span class=\"_ _d\"></span>a<span class=\"_ _d\"></span>l<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x2ce h2d y29c6 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x680 h2d y29c6 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x681 h2d y29c7 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x682 h2d y29c7 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x485 h2d y29c7 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2dd h22 y29c8 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x36c h22 y29c8 ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x64b h22 y29c9 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x22f h22 y29c9 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x233 h22 y29c9 ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x256 h2e y29ca ff2 fs7 fc1 sc0 ls1 ws0\">Cost<span class=\"_ _28c\"> </span></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 x234 y29cb wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x683 y29cc w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">734<span class=\"_ _28c\"> </span></div></td><td class=\"c n x684 y29cc w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">161<span class=\"_ _28c\"> </span></div></td><td class=\"c n x685 y29cc w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">52,594<span class=\"_ _28c\"> </span></div></td><td class=\"c n x686 y29cc w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">17,238<span class=\"_ _28c\"> </span></div></td><td class=\"c n x687 y29cc w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">70,727<span class=\"_ _28c\"> </span></div></td><td class=\"c n x688 y29cb w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">668<span class=\"_ _28c\"> </span></div></td><td class=\"c n x689 y29cb w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x68a y29cb w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">52,140<span class=\"_ _28c\"> </span></div></td><td class=\"c n x68b y29cb w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">17,872<span class=\"_ _28c\"> </span></div></td><td class=\"c n x68c y29cb w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">70,680<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y29cd w186 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Additions<span class=\"_ _28c\"> </span></div></td><td class=\"c n x68d y29ce w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,394<span class=\"_ _28c\"> </span></div></td><td class=\"c n x68e y29ce w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x68f y29ce w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x690 y29ce w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x691 y29ce w8c h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,394<span class=\"_ _28c\"> </span></div></td><td class=\"c n x692 y29cd w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">533<span class=\"_ _28c\"> </span></div></td><td class=\"c n x693 y29cd w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x694 y29cd w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,125<span class=\"_ _28c\"> </span></div></td><td class=\"c n x695 y29cd w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x677 y29cd w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,658<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y29cf w18e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Business c<span class=\"_ _1\"></span>ombinations (see no<span class=\"_ _1\"></span>te 30)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x696 y29d0 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x697 y29d0 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x698 y29d0 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x699 y29d0 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x69a y29d0 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x69b y29cf w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x69c y29cf w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">161<span class=\"_ _28c\"> </span></div></td><td class=\"c n x69d y29cf w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,051<span class=\"_ _28c\"> </span></div></td><td class=\"c n x69e y29cf w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">91<span class=\"_ _28c\"> </span></div></td><td class=\"c n x69f y29cf w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,303<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h9 y29d1 ff4 fs7 fc4 sc0 ls1 ws0\">Re-classified t<span class=\"_ _1\"></span>o non-curr<span class=\"_ _3\"></span>ent assets </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 x234 y29d2 w18f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">held f<span class=\"_ _1\"></span>or sale</div><div class=\"t m0 x6a0 h2b y28d2 ff3 fs18 fc4 sc0 ls1 ws0\">1<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6a1 y29d3 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6a2 y29d3 w65 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(161)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6a3 y29d3 w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(1,051)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6a4 y29d3 w190 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(91)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6a5 y29d3 w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(1,303)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6a6 y29d4 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6a7 y29d4 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6a8 y29d4 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6a9 y29d4 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6aa y29d4 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y29d5 w189 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Disposals<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ab y29d6 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ac y29d6 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ad y29d6 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ae y29d6 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6af y29d6 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b0 y29d5 w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(466)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x331 y29d5 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b1 y29d5 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b2 y29d5 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b3 y29d5 w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(466)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y29d7 w187 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>eign exch<span class=\"_ _1\"></span>ange mo<span class=\"_ _1\"></span>vement<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b4 y29d8 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5bd y29d8 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b5 y29d8 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,875<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b6 y29d8 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">786<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b7 y29d8 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2,661<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b8 y29d7 w164 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(1)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b9 y29d7 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ba y29d7 w4a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(1,722)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6bb y29d7 w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(725)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6bc y29d7 w2e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(2,448)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y29d9 wd6 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6bd y29d9 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2,128<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6be y29d9 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6bf y29d9 w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">53,418<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6c0 y29d9 w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">17,933<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6c1 y29d9 w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">73,479<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6c2 y29da w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">734<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6c3 y29da w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">161<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6c4 y29da w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">52,594<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6c5 y29da w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">17,238<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6c6 y29da w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">70,727<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y29db ff2 fs7 fc1 sc0 ls1 ws0\">Amortisation/impairment<span class=\"_ _28c\"> </span></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 x234 y29dc wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x683 y29dd w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">101<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6c7 y29dd w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6c8 y29dd w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">17,261<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6c9 y29dd w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ca y29dd w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">17,362<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6cb y29dc w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">528<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6cc y29dc w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6cd y29dc w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">8,788<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ce y29dc w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6cf y29dc w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">9,316<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y29df w191 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Char<span class=\"_ _3\"></span>ge for the y<span class=\"_ _1\"></span>ear</div><div class=\"t m0 x6d0 h2b y29de ff3 fs18 fc4 sc0 ls1 ws0\">1<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6d1 y29e0 w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">125<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6d2 y29e0 w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">54<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6d3 y29e0 w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,842<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6d4 y29e0 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6d5 y29e0 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,021<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6d6 y29e1 w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">37<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6d7 y29e1 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6d8 y29e1 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,930<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6d9 y29e1 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6da y29e1 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,967<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y29e2 w192 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Impairment<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6db y29e3 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6dc y29e3 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6dd y29e3 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6de y29e3 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6df y29e3 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e0 y29e2 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e1 y29e2 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e2 y29e2 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">9,275<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e3 y29e2 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e4 y29e2 w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">9,275<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y29e4 w193 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Re<span class=\"_ _1\"></span>versal o<span class=\"_ _3\"></span>f impairment<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e5 y29e5 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e6 y29e5 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e7 y29e5 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e8 y29e5 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e9 y29e5 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ea y29e4 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6eb y29e4 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ec y29e4 w2e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(2,930)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ed y29e4 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ee y29e4 w2e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(2,930)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h9 y29e6 ff4 fs7 fc4 sc0 ls1 ws0\">Re-classified t<span class=\"_ _1\"></span>o non-curr<span class=\"_ _3\"></span>ent assets </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 x234 y28fe w18f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">held f<span class=\"_ _1\"></span>or sale</div><div class=\"t m0 x6a0 h2b y28d2 ff3 fs18 fc4 sc0 ls1 ws0\">1<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6a1 y27a0 w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ef y27a0 w190 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(54)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6f0 y27a0 w9d h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(210)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6f1 y27a0 w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6f2 y27a0 w65 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(264)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6f3 y279f w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6f4 y279f w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6f5 y279f w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6f6 y279f w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6f7 y279f w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y28af w189 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Disposals<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ab y28b0 w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ac y28b0 w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ad y28b0 w84 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ae y28b0 w84 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6af y28b0 w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b0 y28af w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(466)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x331 y28af w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b1 y28af w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b2 y28af w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b3 y28af w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(466)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w187 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>eign exch<span class=\"_ _1\"></span>ange mo<span class=\"_ _1\"></span>vement<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6b4 y277c w84 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5bd y277c w84 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6f8 y277c w5b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">776<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6f9 y277c w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6fa y277c w3f h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">776<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6fb y277b w31 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6fc y277b w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6fd y277b w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(802)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6fe y277b w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ff y277b w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(800)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277d wd6 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x700 y277d w5b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">226<span class=\"_ _28c\"> </span></div></td><td class=\"c n x701 y277d w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x702 y277d w55 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">21,669<span class=\"_ _28c\"> </span></div></td><td class=\"c n x703 y277d w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x704 y277d w37 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">21,895<span class=\"_ _28c\"> </span></div></td><td class=\"c n x705 y277e w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">101<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6eb y277e w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x706 y277e w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">17,261<span class=\"_ _28c\"> </span></div></td><td class=\"c n x707 y277e w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x708 y277e w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">17,362<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a w18b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">Net book value at end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x709 y274a w59 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,902<span class=\"_ _28c\"> </span></div></td><td class=\"c n x70a y274a w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x70b y274a w55 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">31,749<span class=\"_ _28c\"> </span></div></td><td class=\"c n x70c y274a w55 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">17,933<span class=\"_ _28c\"> </span></div></td><td class=\"c n x70d y274a w37 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">51,584<span class=\"_ _28c\"> </span></div></td><td class=\"c n x70e y2749 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">633<span class=\"_ _28c\"> </span></div></td><td class=\"c n x70f y2749 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">161<span class=\"_ _28c\"> </span></div></td><td class=\"c n x710 y2749 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">35,333<span class=\"_ _28c\"> </span></div></td><td class=\"c n x711 y2749 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">17,238<span class=\"_ _28c\"> </span></div></td><td class=\"c n x712 y2749 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">53,365<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 hd ff3 fsb fc4 sc0 ls1 ws0 gs273\">1. <span class=\"_ _b\"> </span><span class=\"ff4\">The amortisation char<span class=\"_ _3\"></span>ge for the ye<span class=\"_ _1\"></span>ar includes \u00a3264,000 (2025: \u00a3nil) r<span class=\"_ _1\"></span>elating to discon<span class=\"_ _1\"></span>tinued opera<span class=\"_ _1\"></span>tions. Upon classification as held f<span class=\"_ _1\"></span>or sale, the associated n<span class=\"_ _1\"></span>et book value was tr<span class=\"_ _1\"></span>ansferr<span class=\"_ _3\"></span>ed to assets held f<span class=\"_ _1\"></span>or sale and ceased t<span class=\"_ _1\"></span>o be amortised. See not<span class=\"_ _1\"></span>e 11.<span class=\"_ _28c\"> </span></span></div>Customer contracts The table below sh<span class=\"_ _1\"></span>ows the carryin<span class=\"_ _1\"></span>g amount assigned t<span class=\"_ _1\"></span>o each componen<span class=\"_ _1\"></span>t of cus<span class=\"_ _1\"></span>tomer con<span class=\"_ _1\"></span>tracts and the r<span class=\"_ _3\"></span>emaining amortisation period.<span class=\"_ _28c\"> </span><table class=\"s w194 h187\" id=\"_633adffd-47ba-477a-81fd-2db92be4262f\"><tr><td></td><td class=\"t m0 x2d9 h22 y29e7 ff3 fs12 fc4 sc0 ls1 ws0\">Remaining<span class=\"_ _28c\"> </span></td><td class=\"t m0 x472 h2d y29e8 ff2 fs12 fc1 sc0 ls1 ws0\">Carrying </td></tr><tr><td></td><td class=\"t m0 x713 h22 y29e9 ff3 fs12 fc4 sc0 ls1 ws0\"> amortisation<span class=\"_ _28c\"> </span></td><td class=\"t m0 x714 h2d y29ea ff2 fs12 fc1 sc0 ls1 ws0\">amount </td></tr><tr><td></td><td class=\"t m0 x715 h22 y29eb ff3 fs12 fc4 sc0 ls1 ws0\"> period<span class=\"_ _28c\"> </span></td><td class=\"t m0 x267 h2d y29ec ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y29ed w195 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Acquisition o<span class=\"_ _1\"></span>f Infras<span class=\"_ _1\"></span>tructur<span class=\"_ _3\"></span>e Capital<span class=\"_ _28c\"> </span></div></td><td class=\"c n x716 y29ed w128 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">13.3 years<span class=\"_ _28c\"> </span></div></td><td class=\"c n x717 y29ee w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">14,945<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y29ef w196 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Acquisition o<span class=\"_ _1\"></span>f Downing\u2019s t<span class=\"_ _1\"></span>echnology ven<span class=\"_ _1\"></span>tur<span class=\"_ _3\"></span>es business<span class=\"_ _28c\"> </span></div></td><td class=\"c n x718 y29ef w197 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">11.3 year<span class=\"_ _3\"></span>s<span class=\"_ _28c\"> </span></div></td><td class=\"c n x719 y29f0 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">8,226<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y29f1 w198 h161\"><div class=\"t m0 x230 h9 y277a ff3 fs7 fc4 sc0 ls1 ws0\">Acquisition o<span class=\"_ _1\"></span>f Healthc<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e shar<span class=\"_ _1\"></span>e class of<span class=\"_ _28c\"> </span></div><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Thames V<span class=\"_ _0\"></span>entur<span class=\"_ _1\"></span>es V<span class=\"_ _1\"></span>CT 2 plc<span class=\"_ _28c\"> </span></div></td><td class=\"c n x718 y29f1 w197 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">11.3 year<span class=\"_ _3\"></span>s<span class=\"_ _28c\"> </span></div></td><td class=\"c n x71a y29f2 w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">984<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y29f3 w199 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Acquisition o<span class=\"_ _1\"></span>f PiP Manag<span class=\"_ _1\"></span>er Limited<span class=\"_ _28c\"> </span></div></td><td class=\"c n x71b y29f3 w19a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">14.4 year<span class=\"_ _3\"></span>s<span class=\"_ _28c\"> </span></div></td><td class=\"c n x71c y29f4 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2,069<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y29f5 w19b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Acquisition o<span class=\"_ _1\"></span>f W<span class=\"_ _3\"></span>ellspring<span class=\"_ _28c\"> </span></div></td><td class=\"c n x71d y29f5 w19c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">16.9 year<span class=\"_ _1\"></span>s<span class=\"_ _28c\"> </span></div></td><td class=\"c n x71e y29f6 w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">5,525<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x71f h2e y29f7 ff2 fs7 fc1 sc0 ls1 ws0\">31,749<span class=\"_ _28c\"> </span></td></tr></table>Impairment of intangible assets (customer contr<span class=\"_ _1\"></span>acts)  Y<span class=\"_ _0\"></span>ear ended 31 Mar<span class=\"_ _1\"></span>ch 2026<span class=\"_ _28c\"> </span>No indicat<span class=\"_ _1\"></span>ors o<span class=\"_ _1\"></span>f impairment hav<span class=\"_ _1\"></span>e been identified f<span class=\"_ _3\"></span>or the custom<span class=\"_ _1\"></span>er contra<span class=\"_ _1\"></span>cts acquir<span class=\"_ _3\"></span>ed at 31 Mar<span class=\"_ _1\"></span>ch 2026.<span class=\"_ _28c\"> </span>Y<span class=\"_ _0\"></span>ear ended 31 Mar<span class=\"_ _1\"></span>ch 2025<span class=\"_ _28c\"> </span>The fair valu<span class=\"_ _1\"></span>e of the iden<span class=\"_ _1\"></span>tifiable assets and liabilities on ac<span class=\"_ _1\"></span>quisition of Infr<span class=\"_ _3\"></span>astructur<span class=\"_ _3\"></span>e Capital included intan<span class=\"_ _1\"></span>gible assets (cu<span class=\"_ _1\"></span>stomer con<span class=\"_ _1\"></span>tract<span class=\"_ _1\"></span>s) f<span class=\"_ _1\"></span>or the thr<span class=\"_ _3\"></span>ee main funds managed by th<span class=\"_ _1\"></span>e acquir<span class=\"_ _3\"></span>ed business, namely Div<span class=\"_ _1\"></span>ersified Infr<span class=\"_ _3\"></span>astructur<span class=\"_ _3\"></span>e T<span class=\"_ _3\"></span>rust (\u201cDIT\u201d), E<span class=\"_ _1\"></span>ner<span class=\"_ _1\"></span>gy Infrastr<span class=\"_ _1\"></span>uctur<span class=\"_ _3\"></span>e T<span class=\"_ _0\"></span>rust (\u201cEIT\u201d) and Aus<span class=\"_ _1\"></span>tralian R<span class=\"_ _1\"></span>enewables In<span class=\"_ _1\"></span>come F<span class=\"_ _3\"></span>und (\u201cARIF\u201d). These ar<span class=\"_ _3\"></span>e unlisted unit trus<span class=\"_ _1\"></span>ts in Austr<span class=\"_ _3\"></span>alia where the unit holder<span class=\"_ _3\"></span>s are lar<span class=\"_ _1\"></span>gely super<span class=\"_ _1\"></span>annuation f<span class=\"_ _1\"></span>unds. The unit holder<span class=\"_ _1\"></span>s hav<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>edemption windows a<span class=\"_ _1\"></span>vailable to them a<span class=\"_ _1\"></span>cro<span class=\"_ _1\"></span>ss the thr<span class=\"_ _1\"></span>ee funds a<span class=\"_ _1\"></span>t five-ye<span class=\"_ _1\"></span>ar interval<span class=\"_ _1\"></span>s which commenced in J<span class=\"_ _1\"></span>uly 2024 f<span class=\"_ _1\"></span>or DIT<span class=\"_ _3\"></span>, follow<span class=\"_ _1\"></span>ed by EIT in July 2025 an<span class=\"_ _1\"></span>d ARIF in July 2028. A<span class=\"_ _3\"></span>fter the r<span class=\"_ _1\"></span>edemption window clos<span class=\"_ _1\"></span>es, the fund has thr<span class=\"_ _3\"></span>ee year<span class=\"_ _1\"></span>s to gener<span class=\"_ _3\"></span>ate sufficient liquidity thr<span class=\"_ _3\"></span>ough r<span class=\"_ _1\"></span>ealisations or sec<span class=\"_ _1\"></span>ondary sales o<span class=\"_ _1\"></span>f the units.<span class=\"_ _28c\"> </span>The r<span class=\"_ _3\"></span>edemption window closed f<span class=\"_ _3\"></span>or DIT in September 2024 and EIT in September 2025. A le<span class=\"_ _1\"></span>vel of r<span class=\"_ _3\"></span>edemptions was modelled into th<span class=\"_ _1\"></span>e cust<span class=\"_ _1\"></span>omer contr<span class=\"_ _1\"></span>act valua<span class=\"_ _1\"></span>tions as part of the ac<span class=\"_ _1\"></span>counting f<span class=\"_ _1\"></span>or the original acquisition, bu<span class=\"_ _1\"></span>t actual r<span class=\"_ _3\"></span>edemptions have been high<span class=\"_ _1\"></span>er than anticipate<span class=\"_ _1\"></span>d because of r<span class=\"_ _3\"></span>ecent consolida<span class=\"_ _1\"></span>tion in the Austr<span class=\"_ _3\"></span>alian superannuation mark<span class=\"_ _3\"></span>et. This led t<span class=\"_ _1\"></span>o the Gr<span class=\"_ _3\"></span>oup r<span class=\"_ _1\"></span>eassessing <span class=\"_ _1\"></span>the use<span class=\"_ _1\"></span>ful lif<span class=\"_ _3\"></span>e of the fund<span class=\"_ _1\"></span>s. Consequen<span class=\"_ _1\"></span>tly<span class=\"_ _1\"></span>, the Gr<span class=\"_ _3\"></span>oup conduc<span class=\"_ _1\"></span>ted an impairment r<span class=\"_ _3\"></span>eview. Th<span class=\"_ _1\"></span>e re<span class=\"_ _1\"></span>cov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t was estimat<span class=\"_ _1\"></span>ed based on its valu<span class=\"_ _1\"></span>e in use u<span class=\"_ _1\"></span>sing a fiv<span class=\"_ _1\"></span>e-year f<span class=\"_ _3\"></span>orec<span class=\"_ _1\"></span>ast, extr<span class=\"_ _1\"></span>apolated o<span class=\"_ _3\"></span>ver the use<span class=\"_ _1\"></span>ful lif<span class=\"_ _1\"></span>e ex<span class=\"_ _3\"></span>cluding performan<span class=\"_ _1\"></span>ce f<span class=\"_ _3\"></span>ees as these w<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>e uncertain an<span class=\"_ _1\"></span>d discussions with <span class=\"_ _1\"></span>inves<span class=\"_ _1\"></span>tor<span class=\"_ _1\"></span>s had no<span class=\"_ _1\"></span>t begun. T<span class=\"_ _1\"></span>he EIT and DIT <span class=\"_ _1\"></span>value in use c<span class=\"_ _1\"></span>alculation include<span class=\"_ _1\"></span>s cash flow <span class=\"_ _1\"></span>for<span class=\"_ _3\"></span>ecasts only f<span class=\"_ _3\"></span>or the r<span class=\"_ _3\"></span>emaining useful liv<span class=\"_ _1\"></span>es. The G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup r<span class=\"_ _1\"></span>ecognised an impairm<span class=\"_ _1\"></span>ent loss of \u00a39,275,000 in th<span class=\"_ _1\"></span>e Half-y<span class=\"_ _3\"></span>ear Report f<span class=\"_ _1\"></span>or the six-months en<span class=\"_ _1\"></span>ded 30 September 2024. In the f<span class=\"_ _3\"></span>ollowing six-month period t<span class=\"_ _1\"></span>o 31 Mar<span class=\"_ _1\"></span>ch 2025, f<span class=\"_ _1\"></span>ollowing certain significant chan<span class=\"_ _1\"></span>ges to <span class=\"_ _1\"></span>the expect<span class=\"_ _1\"></span>ed perf<span class=\"_ _3\"></span>ormance of DIT an<span class=\"_ _1\"></span>d EIT and finalisation <span class=\"_ _1\"></span>of the <span class=\"_ _1\"></span>five-ye<span class=\"_ _1\"></span>ar plan, the Gr<span class=\"_ _3\"></span>oup r<span class=\"_ _1\"></span>eassesse<span class=\"_ _1\"></span>d its estima<span class=\"_ _1\"></span>tes and r<span class=\"_ _3\"></span>ever<span class=\"_ _1\"></span>sed \u00a32,930,000 o<span class=\"_ _1\"></span>f the initially r<span class=\"_ _3\"></span>ecognised impairment.<span class=\"_ _28c\"> </span>Goodwill<span class=\"_ _28c\"> </span>The table below sh<span class=\"_ _1\"></span>ows the carryin<span class=\"_ _1\"></span>g amount o<span class=\"_ _1\"></span>f goodwill.<span class=\"_ _28c\"> </span><table class=\"s w19d h188\" id=\"_45f6795f-7445-4b76-8e3b-e04b0cf24031\"><tr><td></td><td class=\"t m0 x720 h2d y29f8 ff2 fs12 fc1 sc0 ls1 ws0\">Carrying </td></tr><tr><td></td><td class=\"t m0 x721 h2d y29f9 ff2 fs12 fc1 sc0 ls1 ws0\">amount </td></tr><tr><td></td><td class=\"t m0 x465 h2d y29fa ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c x234 y29f3 w19e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Acquisition o<span class=\"_ _1\"></span>f Infras<span class=\"_ _1\"></span>tructur<span class=\"_ _3\"></span>e Capital</div><div class=\"t m0 x722 h2b y2747 ff3 fs18 fc4 sc0 ls1 ws0\">1<span class=\"_ _28c\"> </span></div></td><td class=\"t m0 x723 h2e y29fb ff2 fs7 fc1 sc0 ls1 ws0\">11,396<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y29f5 w196 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Acquisition o<span class=\"_ _1\"></span>f Downing\u2019s t<span class=\"_ _1\"></span>echnology ven<span class=\"_ _1\"></span>tur<span class=\"_ _3\"></span>es business<span class=\"_ _28c\"> </span></div></td><td class=\"c n x724 y29f6 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">6,537<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x723 h2e y29fc ff2 fs7 fc1 sc0 ls1 ws0\">17,933<span class=\"_ _28c\"> </span></td></tr></table>1. <span class=\"_ _b\"> </span><span class=\"ff4\">The goodwill arisin<span class=\"_ _1\"></span>g from the ac<span class=\"_ _1\"></span>quisition of Infras<span class=\"_ _1\"></span>tructur<span class=\"_ _1\"></span>e Capital is subject t<span class=\"_ _1\"></span>o for<span class=\"_ _3\"></span>eign exchange mov<span class=\"_ _1\"></span>ements as it is deemed to be </span>an Austr<span class=\"_ _1\"></span>alian dollar asset. Goodwill is allocat<span class=\"_ _1\"></span>ed betwe<span class=\"_ _1\"></span>en CGUs at 31 Mar<span class=\"_ _3\"></span>ch 2026 as f<span class=\"_ _1\"></span>ollows: \u00a311,396,000 fr<span class=\"_ _3\"></span>om the acquisition o<span class=\"_ _1\"></span>f Infras<span class=\"_ _1\"></span>tructur<span class=\"_ _3\"></span>e Capital to the R<span class=\"_ _1\"></span>eal Asse<span class=\"_ _1\"></span>ts operatin<span class=\"_ _1\"></span>g segment CG<span class=\"_ _1\"></span>Us and \u00a36,537,000 fr<span class=\"_ _1\"></span>om the acquisition o<span class=\"_ _1\"></span>f Downing\u2019s t<span class=\"_ _1\"></span>echnology ven<span class=\"_ _1\"></span>tur<span class=\"_ _3\"></span>es business to the Priva<span class=\"_ _1\"></span>te Equity oper<span class=\"_ _3\"></span>ating segment C<span class=\"_ _1\"></span>GUs. Good<span class=\"_ _1\"></span>will of \u00a391,000 fr<span class=\"_ _3\"></span>om the acquisition of WHEB is allocat<span class=\"_ _3\"></span>ed to the FCM operatin<span class=\"_ _1\"></span>g segment CG<span class=\"_ _3\"></span>Us and has been r<span class=\"_ _1\"></span>e-classified to non-curr<span class=\"_ _3\"></span>ent assets held f<span class=\"_ _3\"></span>or sale (see no<span class=\"_ _1\"></span>te 31).<span class=\"_ _28c\"> </span>An annual impairmen<span class=\"_ _1\"></span>t test f<span class=\"_ _3\"></span>or goodwill is carried out a<span class=\"_ _1\"></span>t the period end dat<span class=\"_ _1\"></span>e comparing the carrying value an<span class=\"_ _1\"></span>d re<span class=\"_ _1\"></span>cov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t of the CG<span class=\"_ _1\"></span>U. The r<span class=\"_ _3\"></span>ecover<span class=\"_ _1\"></span>able value was de<span class=\"_ _1\"></span>termined based on a value in u<span class=\"_ _1\"></span>se calculation u<span class=\"_ _1\"></span>sing a DCF model ov<span class=\"_ _3\"></span>er a period of five year<span class=\"_ _3\"></span>s where the terminal gr<span class=\"_ _3\"></span>owth rat<span class=\"_ _1\"></span>e is used f<span class=\"_ _3\"></span>or years be<span class=\"_ _1\"></span>yond tha<span class=\"_ _1\"></span>t. The f<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>ecaste<span class=\"_ _1\"></span>d cash flows ha<span class=\"_ _1\"></span>ve been det<span class=\"_ _1\"></span>ermined using the fiv<span class=\"_ _1\"></span>e-year plan tha<span class=\"_ _1\"></span>t was pr<span class=\"_ _3\"></span>ovisionally re<span class=\"_ _1\"></span>viewed by th<span class=\"_ _1\"></span>e Boar<span class=\"_ _3\"></span>d on 19 June 2026. The plan will be f<span class=\"_ _1\"></span>ully ratified a<span class=\"_ _1\"></span>t the upcoming Boar<span class=\"_ _3\"></span>d meeting on 31 July 2026. The discoun<span class=\"_ _1\"></span>t ra<span class=\"_ _1\"></span>te was derive<span class=\"_ _1\"></span>d fr<span class=\"_ _1\"></span>om the CGUs\u2019 w<span class=\"_ _1\"></span>eighte<span class=\"_ _1\"></span>d aver<span class=\"_ _3\"></span>age cost o<span class=\"_ _1\"></span>f capital and tak<span class=\"_ _1\"></span>es into accoun<span class=\"_ _1\"></span>t the weigh<span class=\"_ _1\"></span>ted av<span class=\"_ _1\"></span>erag<span class=\"_ _1\"></span>e cost o<span class=\"_ _3\"></span>f capital of other mark<span class=\"_ _3\"></span>et participants.<span class=\"_ _28c\"> </span><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2a9\">The terminal gr<span class=\"_ _3\"></span>owth ra<span class=\"_ _1\"></span>tes applied ar<span class=\"_ _3\"></span>e based on the Gr<span class=\"_ _3\"></span>oup\u2019s estimate o<span class=\"_ _1\"></span>f the terminal gr<span class=\"_ _3\"></span>owth </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2aa\">rat<span class=\"_ _3\"></span>es of the r<span class=\"_ _1\"></span>elevant mark<span class=\"_ _3\"></span>ets and do not e<span class=\"_ _1\"></span>xc<span class=\"_ _1\"></span>eed the long-term a<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>age gr<span class=\"_ _3\"></span>owth rat<span class=\"_ _1\"></span>es f<span class=\"_ _1\"></span>or the </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2ab\">sector<span class=\"_ _3\"></span>s in which the CGUs opera<span class=\"_ _1\"></span>te.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2ac\">The f<span class=\"_ _3\"></span>ollowing ke<span class=\"_ _1\"></span>y assumptions wer<span class=\"_ _3\"></span>e applied in the value in use calcula<span class=\"_ _1\"></span>tion:<span class=\"_ _28c\"> </span></div><div class=\"gs2ad\"><table class=\"s w19f h189\" id=\"_b9191383-603b-40ff-bfad-3f5e6e760820\"><tr><td></td><td class=\"t m0 x725 h2d y29fd ff2 fs12 fc1 sc0 ls1 ws0\">Real Assets </td><td class=\"t m0 x726 h2d y29fd ff2 fs12 fc1 sc0 ls1 ws0\">Private Equity<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x628 h2d y29fe ff2 fs12 fc1 sc0 ls1 ws0\">CGUs<span class=\"_ _28c\"> </span></td><td class=\"t m0 x4de h2d y29fe ff2 fs12 fc1 sc0 ls1 ws0\">CGUs<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c x234 y277b w1a0 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">P<span class=\"_ _1\"></span>ost-tax dis<span class=\"_ _1\"></span>count r<span class=\"_ _1\"></span>ate</div><div class=\"t m0 x727 h2b y29ff ff3 fs18 fc4 sc0 ls1 ws0\">1<span class=\"_ _28c\"> </span></div></td><td class=\"c n x728 y2a00 w1a1 h15f\"><div class=\"t m0 x230 h2e y27c8 ff2 fs7 fc1 sc0 ls1 ws0\">13.3%<span class=\"_ _28c\"> </span></div></td><td class=\"c n x729 y2a00 w1a2 h15f\"><div class=\"t m0 x230 h2e y27c8 ff2 fs7 fc1 sc0 ls1 ws0\">14.2%<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w1a3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>erminal gro<span class=\"_ _1\"></span>wth rat<span class=\"_ _1\"></span>e<span class=\"_ _28c\"> </span></div></td><td class=\"c n x72a y277d w1a4 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2%<span class=\"_ _28c\"> </span></div></td><td class=\"c n x72b y277d w1a4 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2%<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2749 w1a5 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>verag<span class=\"_ _1\"></span>e EBITDA mar<span class=\"_ _3\"></span>gin<span class=\"_ _28c\"> </span></div></td><td class=\"c n x637 y274a w1a1 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">48.4%<span class=\"_ _28c\"> </span></div></td><td class=\"c n x72c y274a w1a1 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">34.4%<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 hd ff3 fsb fc4 sc0 ls1 ws0 gs2ae\">1. <span class=\"_ _b\"> </span><span class=\"ff4\">Using a pr<span class=\"_ _3\"></span>e-tax discount rat<span class=\"_ _1\"></span>e of 17.4% (Real A<span class=\"_ _1\"></span>ssets) and 18.4% (Priva<span class=\"_ _1\"></span>te Equity) on pr<span class=\"_ _3\"></span>e-tax cash flows does not pr<span class=\"_ _3\"></span>oduce a materially </span></div><div class=\"t m0 hd ff4 fsb fc4 sc0 ls1 ws0 gs2af\">differ<span class=\"_ _3\"></span>ent resul<span class=\"_ _1\"></span>t.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2b0\">The gr<span class=\"_ _3\"></span>owth rat<span class=\"_ _1\"></span>e and EBITD<span class=\"_ _1\"></span>A margin assumptions applie<span class=\"_ _1\"></span>d only to the period bey<span class=\"_ _1\"></span>ond the f<span class=\"_ _3\"></span>ormal </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2b1\">budge<span class=\"_ _1\"></span>ted period, with the value in u<span class=\"_ _1\"></span>se calculation b<span class=\"_ _1\"></span>ased on an extr<span class=\"_ _1\"></span>apolation of the b<span class=\"_ _1\"></span>udget<span class=\"_ _1\"></span>ed </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2b2\">cash flows fr<span class=\"_ _3\"></span>om year five. </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2b3\">As a r<span class=\"_ _3\"></span>esult of this analysis, ther<span class=\"_ _3\"></span>e is headr<span class=\"_ _3\"></span>oom of \u00a3472.1 million (2025: \u00a3337.6 million) in the R<span class=\"_ _1\"></span>eal </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2b4\">Assets CG<span class=\"_ _1\"></span>Us and \u00a3130.5 million (2025: \u00a3161.8 million) in th<span class=\"_ _1\"></span>e Private E<span class=\"_ _1\"></span>quity CGUs an<span class=\"_ _1\"></span>d ther<span class=\"_ _1\"></span>ef<span class=\"_ _3\"></span>ore </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2b5\">no impairment has been r<span class=\"_ _3\"></span>ecognised. </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2b6\">A sensitivity analysis was carrie<span class=\"_ _1\"></span>d out and the Gr<span class=\"_ _3\"></span>oup does not c<span class=\"_ _1\"></span>onsider that a r<span class=\"_ _3\"></span>easonably </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2b7\">possible change in k<span class=\"_ _3\"></span>ey assumptions would r<span class=\"_ _3\"></span>educe the r<span class=\"_ _3\"></span>ecover<span class=\"_ _1\"></span>able amount o<span class=\"_ _1\"></span>f the CGU<span class=\"_ _1\"></span>s to </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2b8\">below their carryin<span class=\"_ _1\"></span>g value.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs2b9\">Computer softwar<span class=\"_ _3\"></span>e </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2ba\">The r<span class=\"_ _3\"></span>emaining element of intan<span class=\"_ _1\"></span>gible assets r<span class=\"_ _3\"></span>elates to capit<span class=\"_ _1\"></span>alised sof<span class=\"_ _3\"></span>tware c<span class=\"_ _1\"></span>osts, which ar<span class=\"_ _3\"></span>e </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2bb\">amortised ov<span class=\"_ _3\"></span>er four to fiv<span class=\"_ _1\"></span>e year<span class=\"_ _3\"></span>s. The amortisation char<span class=\"_ _1\"></span>ges abov<span class=\"_ _3\"></span>e are r<span class=\"_ _3\"></span>ecognised within </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2bc\">administr<span class=\"_ _1\"></span>ative expens<span class=\"_ _1\"></span>es in the stat<span class=\"_ _1\"></span>ement o<span class=\"_ _1\"></span>f compr<span class=\"_ _1\"></span>ehensive inc<span class=\"_ _1\"></span>ome.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-589": {
   "value": "Accounting policy:<span class=\"_ _28c\"> </span>Goodwill arises thr<span class=\"_ _3\"></span>ough business c<span class=\"_ _1\"></span>ombinations and r<span class=\"_ _3\"></span>epresen<span class=\"_ _1\"></span>ts the ex<span class=\"_ _1\"></span>cess o<span class=\"_ _1\"></span>f the cost o<span class=\"_ _3\"></span>f acquisition ov<span class=\"_ _3\"></span>er the Group\u2019s in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est in the fair value o<span class=\"_ _1\"></span>f the identifiable asse<span class=\"_ _1\"></span>ts, liabilities and conting<span class=\"_ _1\"></span>ent liabilities o<span class=\"_ _1\"></span>f a business at th<span class=\"_ _1\"></span>e date o<span class=\"_ _3\"></span>f acquisition. Goodwill is r<span class=\"_ _1\"></span>ecognised as an asset and me<span class=\"_ _1\"></span>asur<span class=\"_ _3\"></span>ed at cost less acc<span class=\"_ _1\"></span>umulated impairm<span class=\"_ _1\"></span>ent losses. It is alloc<span class=\"_ _1\"></span>ated t<span class=\"_ _1\"></span>o gr<span class=\"_ _1\"></span>oups of cash-g<span class=\"_ _1\"></span>enera<span class=\"_ _1\"></span>ting units (\u201cCGU<span class=\"_ _1\"></span>s\u201d), which repr<span class=\"_ _3\"></span>esent the lo<span class=\"_ _1\"></span>west lev<span class=\"_ _3\"></span>el at which goodwill is monitor<span class=\"_ _3\"></span>ed for in<span class=\"_ _1\"></span>ternal managemen<span class=\"_ _1\"></span>t purposes. CG<span class=\"_ _1\"></span>Us ar<span class=\"_ _3\"></span>e identified as the smallest identifiable gr<span class=\"_ _3\"></span>oup of assets tha<span class=\"_ _1\"></span>t gener<span class=\"_ _1\"></span>ate cash inflo<span class=\"_ _3\"></span>ws that are lar<span class=\"_ _3\"></span>gely independent o<span class=\"_ _1\"></span>f the cash inflow<span class=\"_ _1\"></span>s fr<span class=\"_ _1\"></span>om other asse<span class=\"_ _1\"></span>ts or gr<span class=\"_ _1\"></span>oups of ass<span class=\"_ _1\"></span>ets, and ar<span class=\"_ _3\"></span>e no larger than th<span class=\"_ _1\"></span>e Gr<span class=\"_ _1\"></span>oup\u2019s operatin<span class=\"_ _1\"></span>g segments, as s<span class=\"_ _1\"></span>et out in no<span class=\"_ _3\"></span>te 5.<span class=\"_ _28c\"> </span>Intangible asse<span class=\"_ _1\"></span>ts in r<span class=\"_ _1\"></span>espect o<span class=\"_ _1\"></span>f cust<span class=\"_ _1\"></span>omer contr<span class=\"_ _1\"></span>acts (acquir<span class=\"_ _3\"></span>ed) r<span class=\"_ _1\"></span>eflec<span class=\"_ _1\"></span>t the fair value o<span class=\"_ _3\"></span>f the inve<span class=\"_ _1\"></span>stment manag<span class=\"_ _1\"></span>ement contr<span class=\"_ _3\"></span>acts obtained, which is e<span class=\"_ _1\"></span>qual to the pr<span class=\"_ _3\"></span>esent value o<span class=\"_ _1\"></span>f the earnings th<span class=\"_ _1\"></span>ey ar<span class=\"_ _3\"></span>e expected to gen<span class=\"_ _1\"></span>erat<span class=\"_ _1\"></span>e. This is on the basis tha<span class=\"_ _1\"></span>t it is prob<span class=\"_ _1\"></span>able that fut<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e economic bene<span class=\"_ _3\"></span>fits attributable t<span class=\"_ _1\"></span>o the inv<span class=\"_ _1\"></span>estment manag<span class=\"_ _1\"></span>ement con<span class=\"_ _1\"></span>tracts will flo<span class=\"_ _1\"></span>w to the Gr<span class=\"_ _3\"></span>oup and the fair value o<span class=\"_ _1\"></span>f the intangible asse<span class=\"_ _1\"></span>t can be measur<span class=\"_ _3\"></span>ed r<span class=\"_ _1\"></span>eliably. Thes<span class=\"_ _1\"></span>e intangible assets ar<span class=\"_ _3\"></span>e subsequently c<span class=\"_ _1\"></span>arried at the amount initially r<span class=\"_ _3\"></span>ecognised less a<span class=\"_ _1\"></span>ccumulat<span class=\"_ _1\"></span>ed amortisation, which is calcula<span class=\"_ _1\"></span>ted usin<span class=\"_ _1\"></span>g the straigh<span class=\"_ _3\"></span>t-line method ov<span class=\"_ _1\"></span>er their estimat<span class=\"_ _1\"></span>ed usef<span class=\"_ _1\"></span>ul lives.<span class=\"_ _28c\"> </span>Comput<span class=\"_ _1\"></span>er sof<span class=\"_ _3\"></span>tware (int<span class=\"_ _3\"></span>ernally generate<span class=\"_ _1\"></span>d) r<span class=\"_ _1\"></span>epr<span class=\"_ _1\"></span>esents s<span class=\"_ _1\"></span>of<span class=\"_ _1\"></span>twar<span class=\"_ _3\"></span>e licences and developm<span class=\"_ _1\"></span>ent costs t<span class=\"_ _1\"></span>o bring so<span class=\"_ _1\"></span>ftwar<span class=\"_ _3\"></span>e into us<span class=\"_ _1\"></span>e. Costs associa<span class=\"_ _1\"></span>ted with dev<span class=\"_ _1\"></span>eloping or maintaining comput<span class=\"_ _1\"></span>er sof<span class=\"_ _3\"></span>tware pr<span class=\"_ _3\"></span>ogrammes tha<span class=\"_ _1\"></span>t do not mee<span class=\"_ _3\"></span>t the capitalisation criteria under IAS 38 ar<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>ecognised as an e<span class=\"_ _1\"></span>xpense as incurr<span class=\"_ _3\"></span>ed. Computer so<span class=\"_ _3\"></span>ftwar<span class=\"_ _1\"></span>e is carried at co<span class=\"_ _1\"></span>st less accumula<span class=\"_ _1\"></span>ted amortisa<span class=\"_ _1\"></span>tion. Amortisation is pr<span class=\"_ _3\"></span>ovided, wher<span class=\"_ _3\"></span>e material, at ra<span class=\"_ _1\"></span>tes calc<span class=\"_ _1\"></span>ulated t<span class=\"_ _1\"></span>o write off th<span class=\"_ _1\"></span>e cost, less estimat<span class=\"_ _1\"></span>ed r<span class=\"_ _1\"></span>esidual valu<span class=\"_ _1\"></span>e, of each ass<span class=\"_ _1\"></span>et ev<span class=\"_ _1\"></span>enly using a str<span class=\"_ _1\"></span>aight-lin<span class=\"_ _1\"></span>e method ov<span class=\"_ _3\"></span>er its estimated usef<span class=\"_ _1\"></span>ul lif<span class=\"_ _1\"></span>e (charg<span class=\"_ _1\"></span>ed thr<span class=\"_ _1\"></span>ough administr<span class=\"_ _3\"></span>ative expenses<span class=\"_ _1\"></span>) as f<span class=\"_ _1\"></span>ollows: <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Cust<span class=\"_ _1\"></span>omer contr<span class=\"_ _3\"></span>acts over the r<span class=\"_ _3\"></span>emaining term of in<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>ent managemen<span class=\"_ _1\"></span>t contr<span class=\"_ _1\"></span>act</span></span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Bran<span class=\"_ _1\"></span>ds ov<span class=\"_ _1\"></span>er thr<span class=\"_ _1\"></span>ee year<span class=\"_ _1\"></span>s</span></span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>Comput<span class=\"_ _1\"></span>er sof<span class=\"_ _3\"></span>tware o<span class=\"_ _1\"></span>ver f<span class=\"_ _3\"></span>our to five ye<span class=\"_ _1\"></span>ars<span class=\"_ _28c\"> </span></span>The carrying valu<span class=\"_ _1\"></span>es of c<span class=\"_ _1\"></span>ustomer c<span class=\"_ _1\"></span>ontra<span class=\"_ _1\"></span>cts (acquir<span class=\"_ _3\"></span>ed), brands (a<span class=\"_ _1\"></span>cquir<span class=\"_ _1\"></span>ed) and compu<span class=\"_ _1\"></span>ter sof<span class=\"_ _3\"></span>tware (in<span class=\"_ _1\"></span>ternally gener<span class=\"_ _3\"></span>ated) ar<span class=\"_ _3\"></span>e review<span class=\"_ _1\"></span>ed f<span class=\"_ _1\"></span>or impairment when ev<span class=\"_ _3\"></span>ents or changes in cir<span class=\"_ _1\"></span>cumstance<span class=\"_ _1\"></span>s indicate th<span class=\"_ _1\"></span>at the carrying valu<span class=\"_ _1\"></span>e may no<span class=\"_ _1\"></span>t be r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable. If an<span class=\"_ _1\"></span>y such indication exis<span class=\"_ _1\"></span>ts, the r<span class=\"_ _3\"></span>ecover<span class=\"_ _1\"></span>able amount o<span class=\"_ _1\"></span>f the asset is es<span class=\"_ _1\"></span>timated in or<span class=\"_ _3\"></span>der to determine the exten<span class=\"_ _1\"></span>t of the impairmen<span class=\"_ _1\"></span>t loss (if any<span class=\"_ _1\"></span>). Wher<span class=\"_ _3\"></span>e the asset does no<span class=\"_ _1\"></span>t genera<span class=\"_ _1\"></span>te cash flo<span class=\"_ _1\"></span>ws that ar<span class=\"_ _3\"></span>e independent fr<span class=\"_ _1\"></span>om other asse<span class=\"_ _1\"></span>ts, the Gr<span class=\"_ _3\"></span>oup estimate<span class=\"_ _1\"></span>s the r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t of the cash-gener<span class=\"_ _1\"></span>ating unit (\u201cCG<span class=\"_ _1\"></span>U\u201d) to which the asse<span class=\"_ _1\"></span>t belongs. R<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t is the higher of f<span class=\"_ _1\"></span>air value less cos<span class=\"_ _1\"></span>ts of disposal an<span class=\"_ _1\"></span>d value in use. If the r<span class=\"_ _3\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t of an asse<span class=\"_ _1\"></span>t is estimat<span class=\"_ _1\"></span>ed to be less than its c<span class=\"_ _1\"></span>arrying amount, the c<span class=\"_ _1\"></span>arrying amount o<span class=\"_ _1\"></span>f the asset is r<span class=\"_ _3\"></span>educed t<span class=\"_ _1\"></span>o its r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable amo<span class=\"_ _1\"></span>unt. An impairment lo<span class=\"_ _1\"></span>ss is r<span class=\"_ _1\"></span>ecognised as an expens<span class=\"_ _1\"></span>e in the stat<span class=\"_ _1\"></span>ement of compr<span class=\"_ _3\"></span>ehensive income immediat<span class=\"_ _3\"></span>ely.<span class=\"_ _28c\"> </span>F<span class=\"_ _1\"></span>or assets ex<span class=\"_ _3\"></span>cluding goodwill, an assessmen<span class=\"_ _1\"></span>t is made at each r<span class=\"_ _3\"></span>eporting date t<span class=\"_ _1\"></span>o determin<span class=\"_ _1\"></span>e whether ther<span class=\"_ _3\"></span>e is an indication that pr<span class=\"_ _3\"></span>eviously r<span class=\"_ _3\"></span>ecognised impairment loss<span class=\"_ _1\"></span>es no longer exist or ha<span class=\"_ _1\"></span>ve decr<span class=\"_ _3\"></span>eased. If such indica<span class=\"_ _1\"></span>tion exists, the Gr<span class=\"_ _3\"></span>oup estimat<span class=\"_ _1\"></span>es the asset\u2019s or CGU\u2019s r<span class=\"_ _3\"></span>ecover<span class=\"_ _3\"></span>able amount. A pre<span class=\"_ _1\"></span>viously r<span class=\"_ _3\"></span>ecognised impairment loss is r<span class=\"_ _3\"></span>ever<span class=\"_ _1\"></span>sed only if ther<span class=\"_ _3\"></span>e has been a change in the assumptions r<span class=\"_ _3\"></span>egar<span class=\"_ _1\"></span>ding the perf<span class=\"_ _3\"></span>ormance of the asse<span class=\"_ _1\"></span>ts used t<span class=\"_ _1\"></span>o determine the r<span class=\"_ _3\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t since the last impairmen<span class=\"_ _1\"></span>t loss was r<span class=\"_ _3\"></span>ecognised. The r<span class=\"_ _3\"></span>eversal is limit<span class=\"_ _1\"></span>ed so that the carryin<span class=\"_ _1\"></span>g amount o<span class=\"_ _1\"></span>f the asset does n<span class=\"_ _1\"></span>ot ex<span class=\"_ _3\"></span>ceed its r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable amo<span class=\"_ _1\"></span>unt, nor ex<span class=\"_ _3\"></span>ceed the carrying amount tha<span class=\"_ _1\"></span>t would ha<span class=\"_ _1\"></span>ve been det<span class=\"_ _1\"></span>ermined, net o<span class=\"_ _1\"></span>f amortisation, had n<span class=\"_ _1\"></span>o impairment loss been r<span class=\"_ _3\"></span>ecognised f<span class=\"_ _3\"></span>or the asset in prior year<span class=\"_ _3\"></span>s. A r<span class=\"_ _1\"></span>ever<span class=\"_ _1\"></span>sal is r<span class=\"_ _1\"></span>ecognised in th<span class=\"_ _1\"></span>e statem<span class=\"_ _1\"></span>ent of c<span class=\"_ _1\"></span>ompreh<span class=\"_ _1\"></span>ensive income imm<span class=\"_ _1\"></span>ediately<span class=\"_ _1\"></span>. The Gr<span class=\"_ _3\"></span>oup is requir<span class=\"_ _3\"></span>ed to te<span class=\"_ _1\"></span>st, on an annual basis, whe<span class=\"_ _1\"></span>ther goodwill has s<span class=\"_ _1\"></span>uff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ed any impairment by e<span class=\"_ _1\"></span>stimating the r<span class=\"_ _3\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t of the CG<span class=\"_ _1\"></span>U or gr<span class=\"_ _1\"></span>oup of CG<span class=\"_ _1\"></span>Us the goodwill is allocate<span class=\"_ _1\"></span>d to. Any impairm<span class=\"_ _1\"></span>ent is r<span class=\"_ _1\"></span>ecognised imm<span class=\"_ _1\"></span>ediately in the s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>t of compr<span class=\"_ _3\"></span>ehensive income and is no<span class=\"_ _3\"></span>t subsequently r<span class=\"_ _3\"></span>evers<span class=\"_ _1\"></span>ed. On disposal o<span class=\"_ _1\"></span>f a subsidiary<span class=\"_ _3\"></span>, associate or jointly contr<span class=\"_ _3\"></span>olled entity<span class=\"_ _1\"></span>, the at<span class=\"_ _1\"></span>tributable amoun<span class=\"_ _1\"></span>t of good<span class=\"_ _1\"></span>will is included in the det<span class=\"_ _1\"></span>ermination of th<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>ofit or loss on dispo<span class=\"_ _1\"></span>sal.<span class=\"_ _28c\"> </span>The gain or lo<span class=\"_ _1\"></span>ss arising on the disposal or r<span class=\"_ _3\"></span>etir<span class=\"_ _1\"></span>ement of an ass<span class=\"_ _1\"></span>et is det<span class=\"_ _1\"></span>ermined as the diff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ence betw<span class=\"_ _1\"></span>een the sales pr<span class=\"_ _3\"></span>oceeds and the carrying amo<span class=\"_ _1\"></span>unt of the ass<span class=\"_ _1\"></span>et and is r<span class=\"_ _1\"></span>ecognised in th<span class=\"_ _1\"></span>e statemen<span class=\"_ _1\"></span>t of compr<span class=\"_ _3\"></span>ehensive incom<span class=\"_ _1\"></span>e.<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-587": {
   "value": "Accounting policy:<span class=\"_ _28c\"> </span>Goodwill arises thr<span class=\"_ _3\"></span>ough business c<span class=\"_ _1\"></span>ombinations and r<span class=\"_ _3\"></span>epresen<span class=\"_ _1\"></span>ts the ex<span class=\"_ _1\"></span>cess o<span class=\"_ _1\"></span>f the cost o<span class=\"_ _3\"></span>f acquisition ov<span class=\"_ _3\"></span>er the Group\u2019s in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est in the fair value o<span class=\"_ _1\"></span>f the identifiable asse<span class=\"_ _1\"></span>ts, liabilities and conting<span class=\"_ _1\"></span>ent liabilities o<span class=\"_ _1\"></span>f a business at th<span class=\"_ _1\"></span>e date o<span class=\"_ _3\"></span>f acquisition. Goodwill is r<span class=\"_ _1\"></span>ecognised as an asset and me<span class=\"_ _1\"></span>asur<span class=\"_ _3\"></span>ed at cost less acc<span class=\"_ _1\"></span>umulated impairm<span class=\"_ _1\"></span>ent losses. It is alloc<span class=\"_ _1\"></span>ated t<span class=\"_ _1\"></span>o gr<span class=\"_ _1\"></span>oups of cash-g<span class=\"_ _1\"></span>enera<span class=\"_ _1\"></span>ting units (\u201cCGU<span class=\"_ _1\"></span>s\u201d), which repr<span class=\"_ _3\"></span>esent the lo<span class=\"_ _1\"></span>west lev<span class=\"_ _3\"></span>el at which goodwill is monitor<span class=\"_ _3\"></span>ed for in<span class=\"_ _1\"></span>ternal managemen<span class=\"_ _1\"></span>t purposes. CG<span class=\"_ _1\"></span>Us ar<span class=\"_ _3\"></span>e identified as the smallest identifiable gr<span class=\"_ _3\"></span>oup of assets tha<span class=\"_ _1\"></span>t gener<span class=\"_ _1\"></span>ate cash inflo<span class=\"_ _3\"></span>ws that are lar<span class=\"_ _3\"></span>gely independent o<span class=\"_ _1\"></span>f the cash inflow<span class=\"_ _1\"></span>s fr<span class=\"_ _1\"></span>om other asse<span class=\"_ _1\"></span>ts or gr<span class=\"_ _1\"></span>oups of ass<span class=\"_ _1\"></span>ets, and ar<span class=\"_ _3\"></span>e no larger than th<span class=\"_ _1\"></span>e Gr<span class=\"_ _1\"></span>oup\u2019s operatin<span class=\"_ _1\"></span>g segments, as s<span class=\"_ _1\"></span>et out in no<span class=\"_ _3\"></span>te 5.<span class=\"_ _28c\"> </span>Intangible asse<span class=\"_ _1\"></span>ts in r<span class=\"_ _1\"></span>espect o<span class=\"_ _1\"></span>f cust<span class=\"_ _1\"></span>omer contr<span class=\"_ _1\"></span>acts (acquir<span class=\"_ _3\"></span>ed) r<span class=\"_ _1\"></span>eflec<span class=\"_ _1\"></span>t the fair value o<span class=\"_ _3\"></span>f the inve<span class=\"_ _1\"></span>stment manag<span class=\"_ _1\"></span>ement contr<span class=\"_ _3\"></span>acts obtained, which is e<span class=\"_ _1\"></span>qual to the pr<span class=\"_ _3\"></span>esent value o<span class=\"_ _1\"></span>f the earnings th<span class=\"_ _1\"></span>ey ar<span class=\"_ _3\"></span>e expected to gen<span class=\"_ _1\"></span>erat<span class=\"_ _1\"></span>e. This is on the basis tha<span class=\"_ _1\"></span>t it is prob<span class=\"_ _1\"></span>able that fut<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e economic bene<span class=\"_ _3\"></span>fits attributable t<span class=\"_ _1\"></span>o the inv<span class=\"_ _1\"></span>estment manag<span class=\"_ _1\"></span>ement con<span class=\"_ _1\"></span>tracts will flo<span class=\"_ _1\"></span>w to the Gr<span class=\"_ _3\"></span>oup and the fair value o<span class=\"_ _1\"></span>f the intangible asse<span class=\"_ _1\"></span>t can be measur<span class=\"_ _3\"></span>ed r<span class=\"_ _1\"></span>eliably. Thes<span class=\"_ _1\"></span>e intangible assets ar<span class=\"_ _3\"></span>e subsequently c<span class=\"_ _1\"></span>arried at the amount initially r<span class=\"_ _3\"></span>ecognised less a<span class=\"_ _1\"></span>ccumulat<span class=\"_ _1\"></span>ed amortisation, which is calcula<span class=\"_ _1\"></span>ted usin<span class=\"_ _1\"></span>g the straigh<span class=\"_ _3\"></span>t-line method ov<span class=\"_ _1\"></span>er their estimat<span class=\"_ _1\"></span>ed usef<span class=\"_ _1\"></span>ul lives.<span class=\"_ _28c\"> </span>Comput<span class=\"_ _1\"></span>er sof<span class=\"_ _3\"></span>tware (int<span class=\"_ _3\"></span>ernally generate<span class=\"_ _1\"></span>d) r<span class=\"_ _1\"></span>epr<span class=\"_ _1\"></span>esents s<span class=\"_ _1\"></span>of<span class=\"_ _1\"></span>twar<span class=\"_ _3\"></span>e licences and developm<span class=\"_ _1\"></span>ent costs t<span class=\"_ _1\"></span>o bring so<span class=\"_ _1\"></span>ftwar<span class=\"_ _3\"></span>e into us<span class=\"_ _1\"></span>e. Costs associa<span class=\"_ _1\"></span>ted with dev<span class=\"_ _1\"></span>eloping or maintaining comput<span class=\"_ _1\"></span>er sof<span class=\"_ _3\"></span>tware pr<span class=\"_ _3\"></span>ogrammes tha<span class=\"_ _1\"></span>t do not mee<span class=\"_ _3\"></span>t the capitalisation criteria under IAS 38 ar<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>ecognised as an e<span class=\"_ _1\"></span>xpense as incurr<span class=\"_ _3\"></span>ed. Computer so<span class=\"_ _3\"></span>ftwar<span class=\"_ _1\"></span>e is carried at co<span class=\"_ _1\"></span>st less accumula<span class=\"_ _1\"></span>ted amortisa<span class=\"_ _1\"></span>tion. Amortisation is pr<span class=\"_ _3\"></span>ovided, wher<span class=\"_ _3\"></span>e material, at ra<span class=\"_ _1\"></span>tes calc<span class=\"_ _1\"></span>ulated t<span class=\"_ _1\"></span>o write off th<span class=\"_ _1\"></span>e cost, less estimat<span class=\"_ _1\"></span>ed r<span class=\"_ _1\"></span>esidual valu<span class=\"_ _1\"></span>e, of each ass<span class=\"_ _1\"></span>et ev<span class=\"_ _1\"></span>enly using a str<span class=\"_ _1\"></span>aight-lin<span class=\"_ _1\"></span>e method ov<span class=\"_ _3\"></span>er its estimated usef<span class=\"_ _1\"></span>ul lif<span class=\"_ _1\"></span>e (charg<span class=\"_ _1\"></span>ed thr<span class=\"_ _1\"></span>ough administr<span class=\"_ _3\"></span>ative expenses<span class=\"_ _1\"></span>) as f<span class=\"_ _1\"></span>ollows: <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Cust<span class=\"_ _1\"></span>omer contr<span class=\"_ _3\"></span>acts over the r<span class=\"_ _3\"></span>emaining term of in<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>ent managemen<span class=\"_ _1\"></span>t contr<span class=\"_ _1\"></span>act</span></span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Bran<span class=\"_ _1\"></span>ds ov<span class=\"_ _1\"></span>er thr<span class=\"_ _1\"></span>ee year<span class=\"_ _1\"></span>s</span></span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>Comput<span class=\"_ _1\"></span>er sof<span class=\"_ _3\"></span>tware o<span class=\"_ _1\"></span>ver f<span class=\"_ _3\"></span>our to five ye<span class=\"_ _1\"></span>ars<span class=\"_ _28c\"> </span></span>The carrying valu<span class=\"_ _1\"></span>es of c<span class=\"_ _1\"></span>ustomer c<span class=\"_ _1\"></span>ontra<span class=\"_ _1\"></span>cts (acquir<span class=\"_ _3\"></span>ed), brands (a<span class=\"_ _1\"></span>cquir<span class=\"_ _1\"></span>ed) and compu<span class=\"_ _1\"></span>ter sof<span class=\"_ _3\"></span>tware (in<span class=\"_ _1\"></span>ternally gener<span class=\"_ _3\"></span>ated) ar<span class=\"_ _3\"></span>e review<span class=\"_ _1\"></span>ed f<span class=\"_ _1\"></span>or impairment when ev<span class=\"_ _3\"></span>ents or changes in cir<span class=\"_ _1\"></span>cumstance<span class=\"_ _1\"></span>s indicate th<span class=\"_ _1\"></span>at the carrying valu<span class=\"_ _1\"></span>e may no<span class=\"_ _1\"></span>t be r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable. If an<span class=\"_ _1\"></span>y such indication exis<span class=\"_ _1\"></span>ts, the r<span class=\"_ _3\"></span>ecover<span class=\"_ _1\"></span>able amount o<span class=\"_ _1\"></span>f the asset is es<span class=\"_ _1\"></span>timated in or<span class=\"_ _3\"></span>der to determine the exten<span class=\"_ _1\"></span>t of the impairmen<span class=\"_ _1\"></span>t loss (if any<span class=\"_ _1\"></span>). Wher<span class=\"_ _3\"></span>e the asset does no<span class=\"_ _1\"></span>t genera<span class=\"_ _1\"></span>te cash flo<span class=\"_ _1\"></span>ws that ar<span class=\"_ _3\"></span>e independent fr<span class=\"_ _1\"></span>om other asse<span class=\"_ _1\"></span>ts, the Gr<span class=\"_ _3\"></span>oup estimate<span class=\"_ _1\"></span>s the r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t of the cash-gener<span class=\"_ _1\"></span>ating unit (\u201cCG<span class=\"_ _1\"></span>U\u201d) to which the asse<span class=\"_ _1\"></span>t belongs. R<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t is the higher of f<span class=\"_ _1\"></span>air value less cos<span class=\"_ _1\"></span>ts of disposal an<span class=\"_ _1\"></span>d value in use. If the r<span class=\"_ _3\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t of an asse<span class=\"_ _1\"></span>t is estimat<span class=\"_ _1\"></span>ed to be less than its c<span class=\"_ _1\"></span>arrying amount, the c<span class=\"_ _1\"></span>arrying amount o<span class=\"_ _1\"></span>f the asset is r<span class=\"_ _3\"></span>educed t<span class=\"_ _1\"></span>o its r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable amo<span class=\"_ _1\"></span>unt. An impairment lo<span class=\"_ _1\"></span>ss is r<span class=\"_ _1\"></span>ecognised as an expens<span class=\"_ _1\"></span>e in the stat<span class=\"_ _1\"></span>ement of compr<span class=\"_ _3\"></span>ehensive income immediat<span class=\"_ _3\"></span>ely.<span class=\"_ _28c\"> </span>F<span class=\"_ _1\"></span>or assets ex<span class=\"_ _3\"></span>cluding goodwill, an assessmen<span class=\"_ _1\"></span>t is made at each r<span class=\"_ _3\"></span>eporting date t<span class=\"_ _1\"></span>o determin<span class=\"_ _1\"></span>e whether ther<span class=\"_ _3\"></span>e is an indication that pr<span class=\"_ _3\"></span>eviously r<span class=\"_ _3\"></span>ecognised impairment loss<span class=\"_ _1\"></span>es no longer exist or ha<span class=\"_ _1\"></span>ve decr<span class=\"_ _3\"></span>eased. If such indica<span class=\"_ _1\"></span>tion exists, the Gr<span class=\"_ _3\"></span>oup estimat<span class=\"_ _1\"></span>es the asset\u2019s or CGU\u2019s r<span class=\"_ _3\"></span>ecover<span class=\"_ _3\"></span>able amount. A pre<span class=\"_ _1\"></span>viously r<span class=\"_ _3\"></span>ecognised impairment loss is r<span class=\"_ _3\"></span>ever<span class=\"_ _1\"></span>sed only if ther<span class=\"_ _3\"></span>e has been a change in the assumptions r<span class=\"_ _3\"></span>egar<span class=\"_ _1\"></span>ding the perf<span class=\"_ _3\"></span>ormance of the asse<span class=\"_ _1\"></span>ts used t<span class=\"_ _1\"></span>o determine the r<span class=\"_ _3\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t since the last impairmen<span class=\"_ _1\"></span>t loss was r<span class=\"_ _3\"></span>ecognised. The r<span class=\"_ _3\"></span>eversal is limit<span class=\"_ _1\"></span>ed so that the carryin<span class=\"_ _1\"></span>g amount o<span class=\"_ _1\"></span>f the asset does n<span class=\"_ _1\"></span>ot ex<span class=\"_ _3\"></span>ceed its r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable amo<span class=\"_ _1\"></span>unt, nor ex<span class=\"_ _3\"></span>ceed the carrying amount tha<span class=\"_ _1\"></span>t would ha<span class=\"_ _1\"></span>ve been det<span class=\"_ _1\"></span>ermined, net o<span class=\"_ _1\"></span>f amortisation, had n<span class=\"_ _1\"></span>o impairment loss been r<span class=\"_ _3\"></span>ecognised f<span class=\"_ _3\"></span>or the asset in prior year<span class=\"_ _3\"></span>s. A r<span class=\"_ _1\"></span>ever<span class=\"_ _1\"></span>sal is r<span class=\"_ _1\"></span>ecognised in th<span class=\"_ _1\"></span>e statem<span class=\"_ _1\"></span>ent of c<span class=\"_ _1\"></span>ompreh<span class=\"_ _1\"></span>ensive income imm<span class=\"_ _1\"></span>ediately<span class=\"_ _1\"></span>. The Gr<span class=\"_ _3\"></span>oup is requir<span class=\"_ _3\"></span>ed to te<span class=\"_ _1\"></span>st, on an annual basis, whe<span class=\"_ _1\"></span>ther goodwill has s<span class=\"_ _1\"></span>uff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ed any impairment by e<span class=\"_ _1\"></span>stimating the r<span class=\"_ _3\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t of the CG<span class=\"_ _1\"></span>U or gr<span class=\"_ _1\"></span>oup of CG<span class=\"_ _1\"></span>Us the goodwill is allocate<span class=\"_ _1\"></span>d to. Any impairm<span class=\"_ _1\"></span>ent is r<span class=\"_ _1\"></span>ecognised imm<span class=\"_ _1\"></span>ediately in the s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>t of compr<span class=\"_ _3\"></span>ehensive income and is no<span class=\"_ _3\"></span>t subsequently r<span class=\"_ _3\"></span>evers<span class=\"_ _1\"></span>ed. On disposal o<span class=\"_ _1\"></span>f a subsidiary<span class=\"_ _3\"></span>, associate or jointly contr<span class=\"_ _3\"></span>olled entity<span class=\"_ _1\"></span>, the at<span class=\"_ _1\"></span>tributable amoun<span class=\"_ _1\"></span>t of good<span class=\"_ _1\"></span>will is included in the det<span class=\"_ _1\"></span>ermination of th<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>ofit or loss on dispo<span class=\"_ _1\"></span>sal.<span class=\"_ _28c\"> </span>The gain or lo<span class=\"_ _1\"></span>ss arising on the disposal or r<span class=\"_ _3\"></span>etir<span class=\"_ _1\"></span>ement of an ass<span class=\"_ _1\"></span>et is det<span class=\"_ _1\"></span>ermined as the diff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ence betw<span class=\"_ _1\"></span>een the sales pr<span class=\"_ _3\"></span>oceeds and the carrying amo<span class=\"_ _1\"></span>unt of the ass<span class=\"_ _1\"></span>et and is r<span class=\"_ _1\"></span>ecognised in th<span class=\"_ _1\"></span>e statemen<span class=\"_ _1\"></span>t of compr<span class=\"_ _3\"></span>ehensive incom<span class=\"_ _1\"></span>e.<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-578": {
   "value": "Accounting policy:<span class=\"_ _28c\"> </span>Goodwill arises thr<span class=\"_ _3\"></span>ough business c<span class=\"_ _1\"></span>ombinations and r<span class=\"_ _3\"></span>epresen<span class=\"_ _1\"></span>ts the ex<span class=\"_ _1\"></span>cess o<span class=\"_ _1\"></span>f the cost o<span class=\"_ _3\"></span>f acquisition ov<span class=\"_ _3\"></span>er the Group\u2019s in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est in the fair value o<span class=\"_ _1\"></span>f the identifiable asse<span class=\"_ _1\"></span>ts, liabilities and conting<span class=\"_ _1\"></span>ent liabilities o<span class=\"_ _1\"></span>f a business at th<span class=\"_ _1\"></span>e date o<span class=\"_ _3\"></span>f acquisition. Goodwill is r<span class=\"_ _1\"></span>ecognised as an asset and me<span class=\"_ _1\"></span>asur<span class=\"_ _3\"></span>ed at cost less acc<span class=\"_ _1\"></span>umulated impairm<span class=\"_ _1\"></span>ent losses. It is alloc<span class=\"_ _1\"></span>ated t<span class=\"_ _1\"></span>o gr<span class=\"_ _1\"></span>oups of cash-g<span class=\"_ _1\"></span>enera<span class=\"_ _1\"></span>ting units (\u201cCGU<span class=\"_ _1\"></span>s\u201d), which repr<span class=\"_ _3\"></span>esent the lo<span class=\"_ _1\"></span>west lev<span class=\"_ _3\"></span>el at which goodwill is monitor<span class=\"_ _3\"></span>ed for in<span class=\"_ _1\"></span>ternal managemen<span class=\"_ _1\"></span>t purposes. CG<span class=\"_ _1\"></span>Us ar<span class=\"_ _3\"></span>e identified as the smallest identifiable gr<span class=\"_ _3\"></span>oup of assets tha<span class=\"_ _1\"></span>t gener<span class=\"_ _1\"></span>ate cash inflo<span class=\"_ _3\"></span>ws that are lar<span class=\"_ _3\"></span>gely independent o<span class=\"_ _1\"></span>f the cash inflow<span class=\"_ _1\"></span>s fr<span class=\"_ _1\"></span>om other asse<span class=\"_ _1\"></span>ts or gr<span class=\"_ _1\"></span>oups of ass<span class=\"_ _1\"></span>ets, and ar<span class=\"_ _3\"></span>e no larger than th<span class=\"_ _1\"></span>e Gr<span class=\"_ _1\"></span>oup\u2019s operatin<span class=\"_ _1\"></span>g segments, as s<span class=\"_ _1\"></span>et out in no<span class=\"_ _3\"></span>te 5.<span class=\"_ _28c\"> </span>Intangible asse<span class=\"_ _1\"></span>ts in r<span class=\"_ _1\"></span>espect o<span class=\"_ _1\"></span>f cust<span class=\"_ _1\"></span>omer contr<span class=\"_ _1\"></span>acts (acquir<span class=\"_ _3\"></span>ed) r<span class=\"_ _1\"></span>eflec<span class=\"_ _1\"></span>t the fair value o<span class=\"_ _3\"></span>f the inve<span class=\"_ _1\"></span>stment manag<span class=\"_ _1\"></span>ement contr<span class=\"_ _3\"></span>acts obtained, which is e<span class=\"_ _1\"></span>qual to the pr<span class=\"_ _3\"></span>esent value o<span class=\"_ _1\"></span>f the earnings th<span class=\"_ _1\"></span>ey ar<span class=\"_ _3\"></span>e expected to gen<span class=\"_ _1\"></span>erat<span class=\"_ _1\"></span>e. This is on the basis tha<span class=\"_ _1\"></span>t it is prob<span class=\"_ _1\"></span>able that fut<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e economic bene<span class=\"_ _3\"></span>fits attributable t<span class=\"_ _1\"></span>o the inv<span class=\"_ _1\"></span>estment manag<span class=\"_ _1\"></span>ement con<span class=\"_ _1\"></span>tracts will flo<span class=\"_ _1\"></span>w to the Gr<span class=\"_ _3\"></span>oup and the fair value o<span class=\"_ _1\"></span>f the intangible asse<span class=\"_ _1\"></span>t can be measur<span class=\"_ _3\"></span>ed r<span class=\"_ _1\"></span>eliably. Thes<span class=\"_ _1\"></span>e intangible assets ar<span class=\"_ _3\"></span>e subsequently c<span class=\"_ _1\"></span>arried at the amount initially r<span class=\"_ _3\"></span>ecognised less a<span class=\"_ _1\"></span>ccumulat<span class=\"_ _1\"></span>ed amortisation, which is calcula<span class=\"_ _1\"></span>ted usin<span class=\"_ _1\"></span>g the straigh<span class=\"_ _3\"></span>t-line method ov<span class=\"_ _1\"></span>er their estimat<span class=\"_ _1\"></span>ed usef<span class=\"_ _1\"></span>ul lives.<span class=\"_ _28c\"> </span>Comput<span class=\"_ _1\"></span>er sof<span class=\"_ _3\"></span>tware (int<span class=\"_ _3\"></span>ernally generate<span class=\"_ _1\"></span>d) r<span class=\"_ _1\"></span>epr<span class=\"_ _1\"></span>esents s<span class=\"_ _1\"></span>of<span class=\"_ _1\"></span>twar<span class=\"_ _3\"></span>e licences and developm<span class=\"_ _1\"></span>ent costs t<span class=\"_ _1\"></span>o bring so<span class=\"_ _1\"></span>ftwar<span class=\"_ _3\"></span>e into us<span class=\"_ _1\"></span>e. Costs associa<span class=\"_ _1\"></span>ted with dev<span class=\"_ _1\"></span>eloping or maintaining comput<span class=\"_ _1\"></span>er sof<span class=\"_ _3\"></span>tware pr<span class=\"_ _3\"></span>ogrammes tha<span class=\"_ _1\"></span>t do not mee<span class=\"_ _3\"></span>t the capitalisation criteria under IAS 38 ar<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>ecognised as an e<span class=\"_ _1\"></span>xpense as incurr<span class=\"_ _3\"></span>ed. Computer so<span class=\"_ _3\"></span>ftwar<span class=\"_ _1\"></span>e is carried at co<span class=\"_ _1\"></span>st less accumula<span class=\"_ _1\"></span>ted amortisa<span class=\"_ _1\"></span>tion. Amortisation is pr<span class=\"_ _3\"></span>ovided, wher<span class=\"_ _3\"></span>e material, at ra<span class=\"_ _1\"></span>tes calc<span class=\"_ _1\"></span>ulated t<span class=\"_ _1\"></span>o write off th<span class=\"_ _1\"></span>e cost, less estimat<span class=\"_ _1\"></span>ed r<span class=\"_ _1\"></span>esidual valu<span class=\"_ _1\"></span>e, of each ass<span class=\"_ _1\"></span>et ev<span class=\"_ _1\"></span>enly using a str<span class=\"_ _1\"></span>aight-lin<span class=\"_ _1\"></span>e method ov<span class=\"_ _3\"></span>er its estimated usef<span class=\"_ _1\"></span>ul lif<span class=\"_ _1\"></span>e (charg<span class=\"_ _1\"></span>ed thr<span class=\"_ _1\"></span>ough administr<span class=\"_ _3\"></span>ative expenses<span class=\"_ _1\"></span>) as f<span class=\"_ _1\"></span>ollows: <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Cust<span class=\"_ _1\"></span>omer contr<span class=\"_ _3\"></span>acts over the r<span class=\"_ _3\"></span>emaining term of in<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>ent managemen<span class=\"_ _1\"></span>t contr<span class=\"_ _1\"></span>act</span></span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Bran<span class=\"_ _1\"></span>ds ov<span class=\"_ _1\"></span>er thr<span class=\"_ _1\"></span>ee year<span class=\"_ _1\"></span>s</span></span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>Comput<span class=\"_ _1\"></span>er sof<span class=\"_ _3\"></span>tware o<span class=\"_ _1\"></span>ver f<span class=\"_ _3\"></span>our to five ye<span class=\"_ _1\"></span>ars<span class=\"_ _28c\"> </span></span>The carrying valu<span class=\"_ _1\"></span>es of c<span class=\"_ _1\"></span>ustomer c<span class=\"_ _1\"></span>ontra<span class=\"_ _1\"></span>cts (acquir<span class=\"_ _3\"></span>ed), brands (a<span class=\"_ _1\"></span>cquir<span class=\"_ _1\"></span>ed) and compu<span class=\"_ _1\"></span>ter sof<span class=\"_ _3\"></span>tware (in<span class=\"_ _1\"></span>ternally gener<span class=\"_ _3\"></span>ated) ar<span class=\"_ _3\"></span>e review<span class=\"_ _1\"></span>ed f<span class=\"_ _1\"></span>or impairment when ev<span class=\"_ _3\"></span>ents or changes in cir<span class=\"_ _1\"></span>cumstance<span class=\"_ _1\"></span>s indicate th<span class=\"_ _1\"></span>at the carrying valu<span class=\"_ _1\"></span>e may no<span class=\"_ _1\"></span>t be r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable. If an<span class=\"_ _1\"></span>y such indication exis<span class=\"_ _1\"></span>ts, the r<span class=\"_ _3\"></span>ecover<span class=\"_ _1\"></span>able amount o<span class=\"_ _1\"></span>f the asset is es<span class=\"_ _1\"></span>timated in or<span class=\"_ _3\"></span>der to determine the exten<span class=\"_ _1\"></span>t of the impairmen<span class=\"_ _1\"></span>t loss (if any<span class=\"_ _1\"></span>). Wher<span class=\"_ _3\"></span>e the asset does no<span class=\"_ _1\"></span>t genera<span class=\"_ _1\"></span>te cash flo<span class=\"_ _1\"></span>ws that ar<span class=\"_ _3\"></span>e independent fr<span class=\"_ _1\"></span>om other asse<span class=\"_ _1\"></span>ts, the Gr<span class=\"_ _3\"></span>oup estimate<span class=\"_ _1\"></span>s the r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t of the cash-gener<span class=\"_ _1\"></span>ating unit (\u201cCG<span class=\"_ _1\"></span>U\u201d) to which the asse<span class=\"_ _1\"></span>t belongs. R<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t is the higher of f<span class=\"_ _1\"></span>air value less cos<span class=\"_ _1\"></span>ts of disposal an<span class=\"_ _1\"></span>d value in use. If the r<span class=\"_ _3\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t of an asse<span class=\"_ _1\"></span>t is estimat<span class=\"_ _1\"></span>ed to be less than its c<span class=\"_ _1\"></span>arrying amount, the c<span class=\"_ _1\"></span>arrying amount o<span class=\"_ _1\"></span>f the asset is r<span class=\"_ _3\"></span>educed t<span class=\"_ _1\"></span>o its r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable amo<span class=\"_ _1\"></span>unt. An impairment lo<span class=\"_ _1\"></span>ss is r<span class=\"_ _1\"></span>ecognised as an expens<span class=\"_ _1\"></span>e in the stat<span class=\"_ _1\"></span>ement of compr<span class=\"_ _3\"></span>ehensive income immediat<span class=\"_ _3\"></span>ely.<span class=\"_ _28c\"> </span>F<span class=\"_ _1\"></span>or assets ex<span class=\"_ _3\"></span>cluding goodwill, an assessmen<span class=\"_ _1\"></span>t is made at each r<span class=\"_ _3\"></span>eporting date t<span class=\"_ _1\"></span>o determin<span class=\"_ _1\"></span>e whether ther<span class=\"_ _3\"></span>e is an indication that pr<span class=\"_ _3\"></span>eviously r<span class=\"_ _3\"></span>ecognised impairment loss<span class=\"_ _1\"></span>es no longer exist or ha<span class=\"_ _1\"></span>ve decr<span class=\"_ _3\"></span>eased. If such indica<span class=\"_ _1\"></span>tion exists, the Gr<span class=\"_ _3\"></span>oup estimat<span class=\"_ _1\"></span>es the asset\u2019s or CGU\u2019s r<span class=\"_ _3\"></span>ecover<span class=\"_ _3\"></span>able amount. A pre<span class=\"_ _1\"></span>viously r<span class=\"_ _3\"></span>ecognised impairment loss is r<span class=\"_ _3\"></span>ever<span class=\"_ _1\"></span>sed only if ther<span class=\"_ _3\"></span>e has been a change in the assumptions r<span class=\"_ _3\"></span>egar<span class=\"_ _1\"></span>ding the perf<span class=\"_ _3\"></span>ormance of the asse<span class=\"_ _1\"></span>ts used t<span class=\"_ _1\"></span>o determine the r<span class=\"_ _3\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t since the last impairmen<span class=\"_ _1\"></span>t loss was r<span class=\"_ _3\"></span>ecognised. The r<span class=\"_ _3\"></span>eversal is limit<span class=\"_ _1\"></span>ed so that the carryin<span class=\"_ _1\"></span>g amount o<span class=\"_ _1\"></span>f the asset does n<span class=\"_ _1\"></span>ot ex<span class=\"_ _3\"></span>ceed its r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable amo<span class=\"_ _1\"></span>unt, nor ex<span class=\"_ _3\"></span>ceed the carrying amount tha<span class=\"_ _1\"></span>t would ha<span class=\"_ _1\"></span>ve been det<span class=\"_ _1\"></span>ermined, net o<span class=\"_ _1\"></span>f amortisation, had n<span class=\"_ _1\"></span>o impairment loss been r<span class=\"_ _3\"></span>ecognised f<span class=\"_ _3\"></span>or the asset in prior year<span class=\"_ _3\"></span>s. A r<span class=\"_ _1\"></span>ever<span class=\"_ _1\"></span>sal is r<span class=\"_ _1\"></span>ecognised in th<span class=\"_ _1\"></span>e statem<span class=\"_ _1\"></span>ent of c<span class=\"_ _1\"></span>ompreh<span class=\"_ _1\"></span>ensive income imm<span class=\"_ _1\"></span>ediately<span class=\"_ _1\"></span>. The Gr<span class=\"_ _3\"></span>oup is requir<span class=\"_ _3\"></span>ed to te<span class=\"_ _1\"></span>st, on an annual basis, whe<span class=\"_ _1\"></span>ther goodwill has s<span class=\"_ _1\"></span>uff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ed any impairment by e<span class=\"_ _1\"></span>stimating the r<span class=\"_ _3\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t of the CG<span class=\"_ _1\"></span>U or gr<span class=\"_ _1\"></span>oup of CG<span class=\"_ _1\"></span>Us the goodwill is allocate<span class=\"_ _1\"></span>d to. Any impairm<span class=\"_ _1\"></span>ent is r<span class=\"_ _1\"></span>ecognised imm<span class=\"_ _1\"></span>ediately in the s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>t of compr<span class=\"_ _3\"></span>ehensive income and is no<span class=\"_ _3\"></span>t subsequently r<span class=\"_ _3\"></span>evers<span class=\"_ _1\"></span>ed. On disposal o<span class=\"_ _1\"></span>f a subsidiary<span class=\"_ _3\"></span>, associate or jointly contr<span class=\"_ _3\"></span>olled entity<span class=\"_ _1\"></span>, the at<span class=\"_ _1\"></span>tributable amoun<span class=\"_ _1\"></span>t of good<span class=\"_ _1\"></span>will is included in the det<span class=\"_ _1\"></span>ermination of th<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>ofit or loss on dispo<span class=\"_ _1\"></span>sal.<span class=\"_ _28c\"> </span>The gain or lo<span class=\"_ _1\"></span>ss arising on the disposal or r<span class=\"_ _3\"></span>etir<span class=\"_ _1\"></span>ement of an ass<span class=\"_ _1\"></span>et is det<span class=\"_ _1\"></span>ermined as the diff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ence betw<span class=\"_ _1\"></span>een the sales pr<span class=\"_ _3\"></span>oceeds and the carrying amo<span class=\"_ _1\"></span>unt of the ass<span class=\"_ _1\"></span>et and is r<span class=\"_ _1\"></span>ecognised in th<span class=\"_ _1\"></span>e statemen<span class=\"_ _1\"></span>t of compr<span class=\"_ _3\"></span>ehensive incom<span class=\"_ _1\"></span>e.<span class=\"_ _28c\"> </span><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs257\">Ke<span class=\"_ _3\"></span>y judgement:<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc6 sc0 ls1 ws0 gs258\">Impairment and r<span class=\"_ _3\"></span>ever<span class=\"_ _1\"></span>sal of impairmen<span class=\"_ _1\"></span>t of in<span class=\"_ _1\"></span>tangible assets<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff3 fs5 fcc sc0 ls1 ws0 gs259\">Cus<span class=\"_ _1\"></span>tomer con<span class=\"_ _1\"></span>tract<span class=\"_ _1\"></span>s<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs25a\">F<span class=\"_ _1\"></span>or intangible asse<span class=\"_ _1\"></span>ts with finite use<span class=\"_ _1\"></span>ful lives, an asse<span class=\"_ _1\"></span>ssment is made at e<span class=\"_ _1\"></span>ach r<span class=\"_ _1\"></span>eporting dat<span class=\"_ _1\"></span>e as </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs25b\">to whe<span class=\"_ _1\"></span>ther ther<span class=\"_ _1\"></span>e is any indica<span class=\"_ _1\"></span>tion that an asset in u<span class=\"_ _1\"></span>se may be impair<span class=\"_ _3\"></span>ed or that a pr<span class=\"_ _1\"></span>eviously </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs25c\">r<span class=\"_ _1\"></span>ecognised impairm<span class=\"_ _1\"></span>ent char<span class=\"_ _1\"></span>ge may be r<span class=\"_ _3\"></span>evers<span class=\"_ _1\"></span>ed. Ther<span class=\"_ _3\"></span>e is significant management judg<span class=\"_ _1\"></span>ement </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs25d\">in determinin<span class=\"_ _1\"></span>g the appr<span class=\"_ _1\"></span>opriate int<span class=\"_ _3\"></span>ernal and external fact<span class=\"_ _1\"></span>ors to c<span class=\"_ _1\"></span>onsider<span class=\"_ _0\"></span>. The Gr<span class=\"_ _3\"></span>oup </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs25e\">r<span class=\"_ _1\"></span>eviewed th<span class=\"_ _1\"></span>e intangible asse<span class=\"_ _1\"></span>ts at 31 Mar<span class=\"_ _3\"></span>ch 2026 and concluded ther<span class=\"_ _1\"></span>e wer<span class=\"_ _3\"></span>e no indicator<span class=\"_ _1\"></span>s </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs25f\">of impairmen<span class=\"_ _1\"></span>t f<span class=\"_ _1\"></span>or the cust<span class=\"_ _1\"></span>omer contr<span class=\"_ _1\"></span>acts (2025: indica<span class=\"_ _1\"></span>tors o<span class=\"_ _3\"></span>f impairment for c<span class=\"_ _1\"></span>ustomer </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs260\">contr<span class=\"_ _1\"></span>acts acquir<span class=\"_ _3\"></span>ed in Infras<span class=\"_ _1\"></span>tructur<span class=\"_ _3\"></span>e Capital). </div><div class=\"t m0 h7 ff4 fs5 fc6 sc0 ls1 ws0 gs261\">Identification o<span class=\"_ _3\"></span>f the rele<span class=\"_ _1\"></span>vant cash-gen<span class=\"_ _1\"></span>era<span class=\"_ _1\"></span>ting unit (\u201cCGU\u201d) f<span class=\"_ _3\"></span>or impairment tes<span class=\"_ _1\"></span>ting<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff4 fs5 fcc sc0 ls1 ws0 gs262\">Goodwill<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs263\">Significant manag<span class=\"_ _1\"></span>ement judgem<span class=\"_ _1\"></span>ent is r<span class=\"_ _3\"></span>equired to de<span class=\"_ _1\"></span>termine the appr<span class=\"_ _3\"></span>opriate CGU or gr<span class=\"_ _3\"></span>oup </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs264\">of CG<span class=\"_ _1\"></span>Us that ar<span class=\"_ _3\"></span>e expected t<span class=\"_ _1\"></span>o benefit fr<span class=\"_ _3\"></span>om the syner<span class=\"_ _1\"></span>gies of th<span class=\"_ _1\"></span>e acquisition in or<span class=\"_ _3\"></span>der to </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs265\">determin<span class=\"_ _1\"></span>e the r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t and carrying amoun<span class=\"_ _1\"></span>t of a CG<span class=\"_ _1\"></span>U.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs266\">Estimation uncertainty:<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff3 fs5 fc6 sc0 ls1 ws0 gs267\">Rec<span class=\"_ _1\"></span>ov<span class=\"_ _1\"></span>erable amoun<span class=\"_ _1\"></span>t of int<span class=\"_ _1\"></span>angible assets<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff4 fs5 fcc sc0 ls1 ws0 gs268\">Goodwill<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs269\">The Gr<span class=\"_ _3\"></span>oup is requir<span class=\"_ _3\"></span>ed to te<span class=\"_ _1\"></span>st, on an annual basis, whe<span class=\"_ _1\"></span>ther goodwill has s<span class=\"_ _1\"></span>uff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ed any </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs26a\">impairment. The r<span class=\"_ _3\"></span>ecover<span class=\"_ _3\"></span>able amount is determine<span class=\"_ _1\"></span>d based on value in u<span class=\"_ _1\"></span>se calculations usin<span class=\"_ _1\"></span>g </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs26b\">a discount<span class=\"_ _3\"></span>ed cash flow (\u201cDCF\u201d) model. The cash flo<span class=\"_ _1\"></span>ws ar<span class=\"_ _1\"></span>e derived fr<span class=\"_ _3\"></span>om the Gr<span class=\"_ _1\"></span>oup\u2019s five-ye<span class=\"_ _1\"></span>ar </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs26c\">plan and do not in<span class=\"_ _1\"></span>clude r<span class=\"_ _1\"></span>estruc<span class=\"_ _1\"></span>turing activities th<span class=\"_ _1\"></span>at the Gr<span class=\"_ _3\"></span>oup is not ye<span class=\"_ _1\"></span>t commit<span class=\"_ _1\"></span>ted to or </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs26d\">significant fut<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e inve<span class=\"_ _1\"></span>stments tha<span class=\"_ _1\"></span>t will enhance the perf<span class=\"_ _3\"></span>ormance of the asse<span class=\"_ _1\"></span>ts of the CG<span class=\"_ _1\"></span>U </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs26e\">being tes<span class=\"_ _1\"></span>ted. The r<span class=\"_ _3\"></span>ecover<span class=\"_ _3\"></span>able amount is sensitive t<span class=\"_ _1\"></span>o the discount r<span class=\"_ _3\"></span>ate used f<span class=\"_ _3\"></span>or the DCF </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs26f\">model as well as the e<span class=\"_ _1\"></span>xpected cash flo<span class=\"_ _1\"></span>ws and gr<span class=\"_ _3\"></span>owth rat<span class=\"_ _1\"></span>es used f<span class=\"_ _3\"></span>or extrapolation purpos<span class=\"_ _1\"></span>es. </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs270\">The k<span class=\"_ _1\"></span>ey assumptions use<span class=\"_ _1\"></span>d to det<span class=\"_ _1\"></span>ermine the r<span class=\"_ _3\"></span>ecover<span class=\"_ _1\"></span>able amount f<span class=\"_ _3\"></span>or the differ<span class=\"_ _3\"></span>ent CGUs, </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs271\">including a sensitivity analy<span class=\"_ _1\"></span>sis, ar<span class=\"_ _1\"></span>e disclosed and furth<span class=\"_ _1\"></span>er explained in the no<span class=\"_ _3\"></span>te below.<span class=\"_ _28c\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-596": {
   "value": "15. Inv<span class=\"_ _1\"></span>estments at FVTPL<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>Inve<span class=\"_ _1\"></span>stments at FVTPL ar<span class=\"_ _3\"></span>e r<span class=\"_ _1\"></span>ecognised initially at f<span class=\"_ _1\"></span>air value, which is normally the transac<span class=\"_ _1\"></span>tion price. Subsequ<span class=\"_ _1\"></span>ent to initial r<span class=\"_ _3\"></span>ecognition, inve<span class=\"_ _1\"></span>stments at FVTPL ar<span class=\"_ _3\"></span>e measur<span class=\"_ _3\"></span>ed at fair valu<span class=\"_ _1\"></span>e with changes r<span class=\"_ _3\"></span>ecognised in the sta<span class=\"_ _1\"></span>tement o<span class=\"_ _3\"></span>f comprehensiv<span class=\"_ _1\"></span>e income.<span class=\"_ _28c\"> </span>Inve<span class=\"_ _1\"></span>stments at FVTPL ar<span class=\"_ _3\"></span>e the Gr<span class=\"_ _3\"></span>oup\u2019s co-investm<span class=\"_ _1\"></span>ent into L<span class=\"_ _1\"></span>imited Partn<span class=\"_ _1\"></span>ership fund<span class=\"_ _1\"></span>s and V<span class=\"_ _1\"></span>CT inv<span class=\"_ _3\"></span>estments managed b<span class=\"_ _1\"></span>y the Gr<span class=\"_ _3\"></span>oup. Fair v<span class=\"_ _1\"></span>alue is calculat<span class=\"_ _1\"></span>ed as the Gr<span class=\"_ _3\"></span>oup\u2019s share of NA<span class=\"_ _0\"></span>V<span class=\"_ _3\"></span>s of these fun<span class=\"_ _1\"></span>ds and inv<span class=\"_ _1\"></span>estments. T<span class=\"_ _1\"></span>hese NA<span class=\"_ _0\"></span>V<span class=\"_ _3\"></span>s are subject t<span class=\"_ _3\"></span>o the Group\u2019s f<span class=\"_ _1\"></span>und valuations polic<span class=\"_ _1\"></span>y which sets out a<span class=\"_ _1\"></span>cceptable me<span class=\"_ _1\"></span>thodologies that ma<span class=\"_ _1\"></span>y be applied in valuing a fund\u2019s inv<span class=\"_ _1\"></span>estment<span class=\"_ _1\"></span>s. Each quarter<span class=\"_ _3\"></span>, each Inv<span class=\"_ _3\"></span>estment Manager valu<span class=\"_ _1\"></span>es their inv<span class=\"_ _1\"></span>estments in accor<span class=\"_ _3\"></span>dance with the guideline<span class=\"_ _1\"></span>s of this policy<span class=\"_ _3\"></span>, typically the Interna<span class=\"_ _1\"></span>tional Private E<span class=\"_ _1\"></span>quity and V<span class=\"_ _3\"></span>entur<span class=\"_ _3\"></span>e Capital (\u201cIPEV\u201d) V<span class=\"_ _3\"></span>aluation Guideline<span class=\"_ _1\"></span>s (December 2022) dev<span class=\"_ _1\"></span>eloped by the British V<span class=\"_ _3\"></span>entur<span class=\"_ _3\"></span>e Capital Association and o<span class=\"_ _3\"></span>ther organisa<span class=\"_ _1\"></span>tions. These valu<span class=\"_ _1\"></span>ations ar<span class=\"_ _1\"></span>e then appr<span class=\"_ _1\"></span>ove<span class=\"_ _1\"></span>d by the Gr<span class=\"_ _3\"></span>oup\u2019s valuation commit<span class=\"_ _3\"></span>tee and wher<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>elevant ar<span class=\"_ _3\"></span>e also appr<span class=\"_ _1\"></span>ove<span class=\"_ _1\"></span>d by the independent bo<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ds of ea<span class=\"_ _1\"></span>ch fund.<span class=\"_ _28c\"> </span>While valua<span class=\"_ _1\"></span>tions of inv<span class=\"_ _1\"></span>estment<span class=\"_ _1\"></span>s are b<span class=\"_ _1\"></span>ased on assumptions that th<span class=\"_ _1\"></span>e Gr<span class=\"_ _1\"></span>oup consider<span class=\"_ _1\"></span>s ar<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>easonable under the cir<span class=\"_ _3\"></span>cumstances, th<span class=\"_ _1\"></span>e actual r<span class=\"_ _3\"></span>ealised gains and lo<span class=\"_ _1\"></span>sses will depend on, amongs<span class=\"_ _1\"></span>t other fa<span class=\"_ _1\"></span>ctor<span class=\"_ _1\"></span>s, futur<span class=\"_ _3\"></span>e operating r<span class=\"_ _3\"></span>esults, the valu<span class=\"_ _1\"></span>e of the asse<span class=\"_ _1\"></span>ts and mark<span class=\"_ _1\"></span>et conditions at the tim<span class=\"_ _1\"></span>e of disposal, an<span class=\"_ _1\"></span>y r<span class=\"_ _1\"></span>elated tr<span class=\"_ _3\"></span>ansaction costs and the timing an<span class=\"_ _1\"></span>d manner of sale, all o<span class=\"_ _3\"></span>f which may ultimately diff<span class=\"_ _3\"></span>er significantly fr<span class=\"_ _1\"></span>om the assumptions on which the valuations w<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>e based. F<span class=\"_ _3\"></span>urther details on the mov<span class=\"_ _1\"></span>ements in the y<span class=\"_ _1\"></span>ear and a sensitivity analysis ar<span class=\"_ _3\"></span>e set out below<span class=\"_ _1\"></span>.<span class=\"_ _28c\"> </span><table class=\"s w1a9 h18a\" id=\"_63cce9b3-4b05-4984-8886-cda2c6de48c8\"><tr><td></td><td class=\"t m0 x264 h2d y2a07 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x265 h22 y2a08 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x266 h2d y2a09 ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x267 h22 y2a0a ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x266 h2d y2a0b ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x267 h22 y2a0c ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y279f wd3 h15c\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d3 y27a0 w3a h15a\"><div class=\"t m0 x230 h9 y2716 ff2 fs7 fc1 sc0 ls1 ws0\">5,420<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d4 y279f w59 h15b\"><div class=\"t m0 x230 h9 y2718 ff3 fs7 fc4 sc0 ls1 ws0\">4,726<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y28af w186 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Additions<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5b7 y28b0 w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,452<span class=\"_ _28c\"> </span></div></td><td class=\"c n x731 y28af w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,266<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w1aa h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">F<span class=\"_ _3\"></span>air value movemen<span class=\"_ _1\"></span>ts<span class=\"_ _28c\"> </span></div></td><td class=\"c n x732 y277c w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">278<span class=\"_ _28c\"> </span></div></td><td class=\"c n x733 y277b w58 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">75<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w1ab h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Sales pr<span class=\"_ _3\"></span>oceeds<span class=\"_ _28c\"> </span></div></td><td class=\"c n x455 y277d w65 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(121)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x734 y277e w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(647)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a wd6 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x735 y274a w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">7,029<span class=\"_ _28c\"> </span></div></td><td class=\"c n x736 y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,420<span class=\"_ _28c\"> </span></div></td></tr></table>The NA<span class=\"_ _0\"></span>V of these fund<span class=\"_ _1\"></span>s or inves<span class=\"_ _1\"></span>tments r<span class=\"_ _3\"></span>epresen<span class=\"_ _1\"></span>t the fair value a<span class=\"_ _1\"></span>t the end of th<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>eporting period and as such a r<span class=\"_ _1\"></span>ange o<span class=\"_ _1\"></span>f unobservable inpu<span class=\"_ _1\"></span>ts is not r<span class=\"_ _3\"></span>eported. If the NA<span class=\"_ _0\"></span>V of those fund<span class=\"_ _1\"></span>s changed b<span class=\"_ _1\"></span>y +/- 10%, then the valua<span class=\"_ _1\"></span>tion of the in<span class=\"_ _1\"></span>vestmen<span class=\"_ _1\"></span>ts would chang<span class=\"_ _1\"></span>e by +/- \u00a3703,000 (2025: +/- \u00a3542,000).<span class=\"_ _28c\"> </span>20. Loans and borr<span class=\"_ _1\"></span>owings<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>Loans an<span class=\"_ _1\"></span>d borr<span class=\"_ _1\"></span>owings ar<span class=\"_ _3\"></span>e re<span class=\"_ _1\"></span>cognised initially at f<span class=\"_ _1\"></span>air value, net o<span class=\"_ _3\"></span>f transaction cos<span class=\"_ _1\"></span>ts incurr<span class=\"_ _3\"></span>ed. Loans and borr<span class=\"_ _3\"></span>owings ar<span class=\"_ _3\"></span>e subsequently carried a<span class=\"_ _1\"></span>t amortised cos<span class=\"_ _1\"></span>t; any diff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ence betw<span class=\"_ _1\"></span>een the pr<span class=\"_ _1\"></span>oceeds (ne<span class=\"_ _3\"></span>t of transaction c<span class=\"_ _1\"></span>osts) and th<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>edemption value is r<span class=\"_ _1\"></span>ecognised as finan<span class=\"_ _1\"></span>ce expenses in the s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>t of compr<span class=\"_ _3\"></span>ehensive income o<span class=\"_ _3\"></span>ver the period of the borr<span class=\"_ _3\"></span>owings u<span class=\"_ _1\"></span>sing the eff<span class=\"_ _3\"></span>ective int<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>est meth<span class=\"_ _1\"></span>od.<span class=\"_ _28c\"> </span>Loans an<span class=\"_ _1\"></span>d borr<span class=\"_ _1\"></span>owings ar<span class=\"_ _3\"></span>e dere<span class=\"_ _1\"></span>cognised fr<span class=\"_ _3\"></span>om the statemen<span class=\"_ _1\"></span>t of financial position wh<span class=\"_ _1\"></span>en the obligation specified in th<span class=\"_ _1\"></span>e contr<span class=\"_ _1\"></span>act is dischar<span class=\"_ _3\"></span>ged, cancelled or expir<span class=\"_ _3\"></span>ed. The diff<span class=\"_ _3\"></span>erence be<span class=\"_ _1\"></span>tween the carryin<span class=\"_ _1\"></span>g amount o<span class=\"_ _1\"></span>f a financial liability that has been extinguishe<span class=\"_ _1\"></span>d or transf<span class=\"_ _3\"></span>erred t<span class=\"_ _1\"></span>o anoth<span class=\"_ _1\"></span>er party and the consider<span class=\"_ _1\"></span>ation paid, including an<span class=\"_ _1\"></span>y non-cash asset<span class=\"_ _1\"></span>s transf<span class=\"_ _3\"></span>erred or liabilities ass<span class=\"_ _1\"></span>umed, is r<span class=\"_ _3\"></span>ecognised in the stat<span class=\"_ _1\"></span>ement of compr<span class=\"_ _3\"></span>ehensive income as finance e<span class=\"_ _1\"></span>xpenses.<span class=\"_ _28c\"> </span>Loans <span class=\"_ _3\"></span>and borr<span class=\"_ _1\"></span>owings <span class=\"_ _3\"></span>are classified <span class=\"_ _3\"></span>as curr<span class=\"_ _1\"></span>ent liabilities <span class=\"_ _1\"></span>unless the <span class=\"_ _3\"></span>Group <span class=\"_ _1\"></span>has an <span class=\"_ _1\"></span>unconditionalright t<span class=\"_ _1\"></span>o def<span class=\"_ _3\"></span>er settlement o<span class=\"_ _3\"></span>f the liability for at le<span class=\"_ _1\"></span>ast 12 months a<span class=\"_ _1\"></span>ft<span class=\"_ _1\"></span>er the r<span class=\"_ _1\"></span>eporting period.<span class=\"_ _28c\"> </span>Loans an<span class=\"_ _1\"></span>d borr<span class=\"_ _1\"></span>owings ar<span class=\"_ _3\"></span>ose fr<span class=\"_ _3\"></span>om the acquisition of PiP Mana<span class=\"_ _1\"></span>ger Limited in the y<span class=\"_ _3\"></span>ear ended 31 Mar<span class=\"_ _1\"></span>ch 2021.<span class=\"_ _28c\"> </span><table class=\"s we2 h182\" id=\"_236dceed-87a1-4c6b-87ed-e75ebde731cd\"><tr><td></td><td class=\"t m0 x264 h2d y2a32 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x265 h22 y2a33 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x266 h2d y2a34 ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x4de h22 y2a35 ff3 fs12 fc4 sc0 ls1 ws0\"> 2025 </td></tr><tr><td></td><td class=\"t m0 x266 h2d y2a36 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x267 h22 y2a37 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y277b w1c2 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Loans an<span class=\"_ _1\"></span>d borr<span class=\"_ _1\"></span>owings, o<span class=\"_ _3\"></span>f which:<span class=\"_ _28c\"> </span></div></td><td class=\"c n x761 y277c w5b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">252<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4f8 y277b w5b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">380<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w1c3 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Non-curr<span class=\"_ _3\"></span>ent liabilities<span class=\"_ _28c\"> </span></div></td><td class=\"c n x762 y277d w3f h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">122<span class=\"_ _28c\"> </span></div></td><td class=\"c n x763 y277e w5b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">242<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2749 w1c4 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Curr<span class=\"_ _3\"></span>ent liabilities<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d5 y274a w5b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">130<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d6 y2749 w5b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">138<span class=\"_ _28c\"> </span></div></td></tr></table>T<span class=\"_ _0\"></span>erms and debt r<span class=\"_ _3\"></span>epayment schedule<span class=\"_ _28c\"> </span><table class=\"s wcf h18e\" id=\"_cdddfb3d-f275-4c93-9238-328eb80f1748\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x764 h2d y2a38 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x465 h2d y2a39 ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td></tr><tr><td></td><td></td><td class=\"t m0 x571 h22 y2a3a ff4 fs12 fc4 sc0 ls1 ws0\">Nominal </td><td></td><td class=\"t m0 x720 h2d y2a3b ff2 fs12 fc1 sc0 ls1 ws0\">Carrying </td></tr><tr><td></td><td></td><td class=\"t m0 x765 h22 y2a3c ff3 fs12 fc4 sc0 ls1 ws0\">inter<span class=\"_ _3\"></span>est<span class=\"_ _28c\"> </span></td><td class=\"t m0 x766 h22 y2a3c ff3 fs12 fc4 sc0 ls1 ws0\">Y<span class=\"_ _3\"></span>ear of<span class=\"_ _28c\"> </span></td><td class=\"c x768 y2a3f w1c5 h18f\"><div class=\"t m0 x230 h2d y2a3d ff2 fs12 fc1 sc0 ls1 ws0\">amount</div><div class=\"t m0 x767 hf4 y2a3e ff2 fsb2 fc1 sc0 ls1 ws0\">1<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x769 h22 y2a40 ff3 fs12 fc4 sc0 ls1 ws0\">Curr<span class=\"_ _1\"></span>ency</td><td class=\"t m0 x76a h22 y2a41 ff3 fs12 fc4 sc0 ls5f ws8a\"> rate<span class=\"_ _28c\"> </span></td><td class=\"c x76c y2a42 w1c6 h159\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">maturity</div><div class=\"t m0 x76b hf3 y2712 ff3 fsb2 fc4 sc0 ls1 ws0\">2<span class=\"_ _28c\"> </span></div></td><td class=\"t m0 x465 h2d y2a40 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y2749 w1c7 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Unsecur<span class=\"_ _3\"></span>ed loan<span class=\"_ _28c\"> </span></div></td><td class=\"c n x76d y2749 w1c8 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">GBP<span class=\"_ _28c\"> </span></div></td><td class=\"c n x76e y2749 w1c9 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Base r<span class=\"_ _1\"></span>ate + 2%<span class=\"_ _28c\"> </span></div></td><td class=\"c n x76f y2749 w1ca h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2027<span class=\"_ _28c\"> </span></div></td><td class=\"c n x770 y274a w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">252<span class=\"_ _28c\"> </span></div></td></tr></table>1. <span class=\"_ _b\"> </span>The carrying amo<span class=\"_ _1\"></span>unt of these loans an<span class=\"_ _1\"></span>d borro<span class=\"_ _1\"></span>wings equate<span class=\"_ _1\"></span>s to the fair value. 2. <span class=\"_ _b\"> </span><span class=\"ff4\">The loans wer<span class=\"_ _3\"></span>e provided by fiv<span class=\"_ _1\"></span>e lenders equally<span class=\"_ _1\"></span>. The Gr<span class=\"_ _1\"></span>oup agr<span class=\"_ _1\"></span>eed with four len<span class=\"_ _1\"></span>ders f<span class=\"_ _1\"></span>or early r<span class=\"_ _1\"></span>epayment, with r<span class=\"_ _3\"></span>epayment made </span>in<span class=\"_ gs34b\"> </span>May 2023. The table below s<span class=\"_ _1\"></span>ummarises the mat<span class=\"_ _1\"></span>urity pr<span class=\"_ _1\"></span>ofile of th<span class=\"_ _1\"></span>e Gr<span class=\"_ _3\"></span>oup\u2019s loans and borro<span class=\"_ _1\"></span>wings bas<span class=\"_ _1\"></span>ed on contr<span class=\"_ _1\"></span>actual un<span class=\"_ _1\"></span>discount<span class=\"_ _1\"></span>ed payment<span class=\"_ _1\"></span>s:<span class=\"_ _28c\"> </span><table class=\"s w1cb h190\" id=\"_1585c64d-2ab4-4f3a-8347-099d3b477978\"><tr><td></td><td></td><td class=\"c n x772 y2a43 wd8 h16e\"><div class=\"t m0 x230 h22 y289c ff2 fs12 fc1 sc0 ls1 ws0\">31 March 2026<span class=\"_ _28c\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x773 y2a44 w117 h16b\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _3\"></span>ch 2025<span class=\"_ _28c\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x774 h2d y2a45 ff2 fs12 fc1 sc0 ls1 ws0\">Less than </td><td class=\"t m0 x775 h2d y2a46 ff2 fs12 fc1 sc0 ls1 ws0\">One to </td><td class=\"t m0 x776 h2d y2a47 ff2 fs12 fc1 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>wo to </td><td></td><td class=\"t m0 x777 h22 y2a48 ff3 fs12 fc4 sc0 ls1 ws0\">Less than </td><td class=\"t m0 x778 h22 y2a49 ff3 fs12 fc4 sc0 ls1 ws0\">One to </td><td class=\"t m0 x779 h22 y2a4a ff3 fs12 fc4 sc0 ls60 ws8b\">Tw<span class=\"_ _2\"></span>o<span class=\"_ _d\"></span> t<span class=\"_ _d\"></span>o<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x77a h2d y2a4b ff2 fs12 fc1 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m0 x77b h2d y2a4c ff2 fs12 fc1 sc0 ls1 ws0\">one year<span class=\"_ _28c\"> </span></td><td class=\"t m0 x77c h2d y2a4d ff2 fs12 fc1 sc0 ls1 ws0\">two years<span class=\"_ _28c\"> </span></td><td class=\"t m0 x77d h2d y2a4e ff1b fs12 fc1 sc0 ls1 ws0\">five year<span class=\"_ _1\"></span>s<span class=\"_ _28c\"> </span></td><td class=\"t m0 x77e h22 y2a4e ff3 fs12 fc4 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m0 x77f h22 y2a4f ff3 fs12 fc4 sc0 ls1 ws0\">one year<span class=\"_ _28c\"> </span></td><td class=\"t m0 x780 h22 y2a50 ff3 fs12 fc4 sc0 ls1 ws0\">two year<span class=\"_ _3\"></span>s</td><td class=\"t m0 x781 h22 y2a51 ff4 fs12 fc4 sc0 ls1 ws0\"> five ye<span class=\"_ _1\"></span>ars<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x77a h2d y2a52 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x782 h2d y2a53 ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000</td><td class=\"t m0 x783 h2d y2a54 ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000</td><td class=\"t m0 x784 h2d y2a55 ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x77e h22 y2a55 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x785 h22 y2a56 ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000</td><td class=\"t m0 x786 h22 y2a57 ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000</td><td class=\"t m0 x787 h22 y2a58 ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y274a w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">252<span class=\"_ _28c\"> </span></div></td><td class=\"c n x788 y274a w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">130<span class=\"_ _28c\"> </span></div></td><td class=\"c n x789 y274a w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">122<span class=\"_ _28c\"> </span></div></td><td class=\"c n x78a y274a w74 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x78b y2749 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">380<span class=\"_ _28c\"> </span></div></td><td class=\"c n x78c y2749 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">138<span class=\"_ _28c\"> </span></div></td><td class=\"c n x78d y2749 w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">121<span class=\"_ _28c\"> </span></div></td><td class=\"c n x78e y2749 w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">121<span class=\"_ _28c\"> </span></div></td></tr></table>The mov<span class=\"_ _3\"></span>ement on the loans may be summarised as f<span class=\"_ _3\"></span>ollows:<span class=\"_ _28c\"> </span><table class=\"s w1cc h191\" id=\"_7bccaaea-f3e3-4259-914b-dc280e653109\"><tr><td></td><td class=\"t m0 x463 h2d y2a59 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x464 h22 y2a5a ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x41e h2d y2a5b ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x465 h22 y2a5c ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x41e h2d y2a5d ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x41f h22 y2a5e ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y279f wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x740 y27a0 w3f h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">380<span class=\"_ _28c\"> </span></div></td><td class=\"c n x78f y279f w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">509<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y27a1 w1cd h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inter<span class=\"_ _3\"></span>est<span class=\"_ _28c\"> </span></div></td><td class=\"c n x790 y27a2 w3e h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">18<span class=\"_ _28c\"> </span></div></td><td class=\"c n x791 y27a1 w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">29<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w1ce h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Repa<span class=\"_ _1\"></span>yment \u2013 principal<span class=\"_ _28c\"> </span></div></td><td class=\"c n x792 y277c w8f h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(110)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x793 y277b w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(121)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w1cf h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Repa<span class=\"_ _1\"></span>yment \u2013 int<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>est<span class=\"_ _28c\"> </span></div></td><td class=\"c n x794 y277d wdc h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(36)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x795 y277e w9b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(37)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a w1b2 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x746 y274a w35 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">252<span class=\"_ _28c\"> </span></div></td><td class=\"c n x747 y2749 w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">380<span class=\"_ _28c\"> </span></div></td></tr></table>F<span class=\"_ _1\"></span>or mor<span class=\"_ _1\"></span>e inf<span class=\"_ _3\"></span>ormation about the Gr<span class=\"_ _3\"></span>oup\u2019s exposur<span class=\"_ _3\"></span>e to inter<span class=\"_ _3\"></span>est rate risk, s<span class=\"_ _1\"></span>ee not<span class=\"_ _1\"></span>e 29.<span class=\"_ _28c\"> </span><div class=\"t m0 h3b ff1c fs5 fc3 sc0 ls1 ws0 gs426\">29. Financial instruments \u2013 classification and measur<span class=\"_ _1\"></span>ement<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls3f ws58 gs427\">Financial <span class=\"_ _1\"></span>instruments pr<span class=\"_ _3\"></span>esente<span class=\"_ _1\"></span>d below ar<span class=\"_ _3\"></span>e classified in accor<span class=\"_ _3\"></span>dance with IFR<span class=\"_ _1\"></span>S 9 as either me<span class=\"_ _1\"></span>asur<span class=\"_ _3\"></span>ed at amortised cos<span class=\"_ _1\"></span>t or at f<span class=\"_ _1\"></span>air value thr<span class=\"_ _3\"></span>ough pr<span class=\"_ _1\"></span>ofit or <span class=\"_ _1\"></span>loss (\u201cFVTPL<span class=\"_ _3\"></span>\u201d). The carrying amoun<span class=\"_ _1\"></span>ts of financial </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls3f ws58 gs428\">assets an<span class=\"_ _1\"></span>d financial liabilities within e<span class=\"_ _1\"></span>ach cat<span class=\"_ _1\"></span>egory ar<span class=\"_ _3\"></span>e pres<span class=\"_ _1\"></span>ented belo<span class=\"_ _1\"></span>w. </div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs429\">Financial assets<span class=\"_ _28c\"> </span></div><div class=\"gs42a\"><table class=\"s w1fe h19f\" id=\"_5e932144-cbd5-4acd-82fc-523278b4a96a\"><tr><td></td><td></td><td></td><td class=\"c n x678 y2b47 wd8 h16e\"><div class=\"t m0 x230 h22 y289c ff2 fs12 fc1 sc0 ls1 ws0\">31 March 2026<span class=\"_ _28c\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x679 y2b48 w18d h159\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">31 March 2025<span class=\"_ _28c\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x681 h2d y2b49 ff2 fs12 fc1 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal<span class=\"_ _28c\"> </span></td><td></td><td></td><td></td><td></td><td class=\"t m0 x64b h22 y2b4a ff3 fs12 fc4 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x67a h2d y2b4b ff2 fs12 fc1 sc0 ls1 ws0\">Amortised </td><td></td><td class=\"t m0 x941 h2d y2b4c ff1b fs12 fc1 sc0 ls1 ws0\"> financial<span class=\"_ _28c\"> </span></td><td class=\"t m0 x942 h2d y2b4d ff1b fs12 fc1 sc0 ls1 ws0\">Non-financial<span class=\"_ _28c\"> </span></td><td></td><td class=\"t m0 x67b h22 y2b4e ff3 fs12 fc4 sc0 ls1 ws0\">Amortised </td><td></td><td class=\"t m0 x643 h22 y2b4f ff4 fs12 fc4 sc0 ls1 ws0\">financial<span class=\"_ _28c\"> </span></td><td class=\"t m0 x943 h22 y2b50 ff4 fs12 fc4 sc0 ls1 ws0\">Non-financial<span class=\"_ _28c\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x944 h2d y2b51 ff2 fs12 fc1 sc0 ls1 ws0\">cost </td><td class=\"t m0 x713 h2d y2b51 ff2 fs12 fc1 sc0 ls1 ws0\">FVTPL </td><td class=\"t m0 x945 h2d y2b52 ff2 fs12 fc1 sc0 ls1 ws0\"> instruments </td><td class=\"t m0 x8b6 h2d y2b53 ff2 fs12 fc1 sc0 ls1 ws0\"> instruments </td><td class=\"t m0 x67f h2d y2b53 ff2 fs12 fc1 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m0 x946 h22 y2b54 ff3 fs12 fc4 sc0 ls5c ws87\">cost </td><td class=\"t m0 x2c2 h22 y2b54 ff3 fs12 fc4 sc0 ls1 ws0\">FVTPL </td><td class=\"t m0 x947 h22 y2b55 ff3 fs12 fc4 sc0 ls1 ws0\"> instruments </td><td class=\"t m0 x517 h22 y2b56 ff3 fs12 fc4 sc0 ls1 ws0\"> instruments </td><td class=\"t m0 x2cd h22 y2b56 ff3 fs12 fc4 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td></tr><tr><td></td><td class=\"t m0 x2ce h2d y2b57 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x680 h2d y2b57 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x681 h2d y2b58 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x682 h2d y2b59 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x485 h2d y2b59 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2dd h22 y2b5a ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2de h22 y2b5a ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x64b h22 y2b5b ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x22f h22 y2b5c ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2cd h22 y2b5c ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y295a w53 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Pr<span class=\"_ _1\"></span>operty<span class=\"_ _3\"></span>, plant and equipment<span class=\"_ _28c\"> </span></div></td><td class=\"c n x948 y295b w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x949 y295b w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x94a y295b w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x94b y295b w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">5,940<span class=\"_ _28c\"> </span></div></td><td class=\"c n x94c y295b w8c h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">5,940<span class=\"_ _28c\"> </span></div></td><td class=\"c n x94d y295a w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x94e y295a w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x94f y295a w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x64d y295a w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,350<span class=\"_ _28c\"> </span></div></td><td class=\"c n x64e y295a w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,350<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y295c w54 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Righ<span class=\"_ _1\"></span>t-of<span class=\"_ _1\"></span>-use assets<span class=\"_ _28c\"> </span></div></td><td class=\"c n x950 y295d w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x951 y295d w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x952 y295d w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x953 y295d w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">26,097<span class=\"_ _28c\"> </span></div></td><td class=\"c n x954 y295d w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">26,097<span class=\"_ _28c\"> </span></div></td><td class=\"c n x955 y295c w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x956 y295c w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x957 y295c w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x48b y295c w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">16,506<span class=\"_ _28c\"> </span></div></td><td class=\"c n x958 y295c w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">16,506<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2770 w56 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Intangible asse<span class=\"_ _1\"></span>ts<span class=\"_ _28c\"> </span></div></td><td class=\"c n x959 y2771 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x95a y2771 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x95b y2771 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x95c y2771 w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">51,584<span class=\"_ _28c\"> </span></div></td><td class=\"c n x95d y2771 w37 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">51,584<span class=\"_ _28c\"> </span></div></td><td class=\"c n x95e y2770 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x95f y2770 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x960 y2770 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x961 y2770 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">53,365<span class=\"_ _28c\"> </span></div></td><td class=\"c n x962 y2770 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">53,365<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2772 w57 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inve<span class=\"_ _1\"></span>stments at FVTPL<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6db y2773 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x963 y2773 w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">7,029<span class=\"_ _28c\"> </span></div></td><td class=\"c n x964 y2773 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">7,029<span class=\"_ _28c\"> </span></div></td><td class=\"c n x965 y2773 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x966 y2773 w8c h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">7,029<span class=\"_ _28c\"> </span></div></td><td class=\"c n x967 y2772 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x968 y2772 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,420<span class=\"_ _28c\"> </span></div></td><td class=\"c n x969 y2772 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,420<span class=\"_ _28c\"> </span></div></td><td class=\"c n x96a y2772 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x96b y2772 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,420<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2774 w1ff h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Def<span class=\"_ _3\"></span>erred tax ass<span class=\"_ _1\"></span>ets<span class=\"_ _28c\"> </span></div></td><td class=\"c n x96c y2775 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6be y2775 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x96d y2775 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x96e y2775 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">811<span class=\"_ _28c\"> </span></div></td><td class=\"c n x96f y2775 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">811<span class=\"_ _28c\"> </span></div></td><td class=\"c n x970 y2774 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x971 y2774 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x972 y2774 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4bb y2774 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,615<span class=\"_ _28c\"> </span></div></td><td class=\"c n x973 y2774 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,615<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2776 w5c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Contr<span class=\"_ _1\"></span>act co<span class=\"_ _1\"></span>sts<span class=\"_ _28c\"> </span></div></td><td class=\"c n x974 y2777 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x975 y2777 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x976 y2777 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x977 y2777 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,722<span class=\"_ _28c\"> </span></div></td><td class=\"c n x978 y2777 w8c h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,722<span class=\"_ _28c\"> </span></div></td><td class=\"c n x979 y2776 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x97a y2776 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x97b y2776 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7cc y2776 w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,763<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7cd y2776 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,763<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2779 w5d h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>rade and o<span class=\"_ _1\"></span>ther r<span class=\"_ _1\"></span>eceivables<span class=\"_ _28c\"> </span></div></td><td class=\"c n x97c y2778 w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">35,932<span class=\"_ _28c\"> </span></div></td><td class=\"c n x97d y2778 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x97e y2778 w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">35,932<span class=\"_ _28c\"> </span></div></td><td class=\"c n x97f y2778 w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">8,419<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ca y2778 w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">44,351<span class=\"_ _28c\"> </span></div></td><td class=\"c n x980 y2779 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">34,355<span class=\"_ _28c\"> </span></div></td><td class=\"c n x981 y2779 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x982 y2779 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">34,355<span class=\"_ _28c\"> </span></div></td><td class=\"c n x983 y2779 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">4,523<span class=\"_ _28c\"> </span></div></td><td class=\"c n x984 y2779 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">38,878<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y289a w5e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Cash and cash equivalen<span class=\"_ _1\"></span>ts<span class=\"_ _28c\"> </span></div></td><td class=\"c n x985 y289b w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">41,815<span class=\"_ _28c\"> </span></div></td><td class=\"c n x986 y289b w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x987 y289b w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">41,815<span class=\"_ _28c\"> </span></div></td><td class=\"c n x988 y289b w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x989 y289b w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">41,815<span class=\"_ _28c\"> </span></div></td><td class=\"c n x2e6 y289a w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">43,252<span class=\"_ _28c\"> </span></div></td><td class=\"c n x98a y289a w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x706 y289a w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">43,252<span class=\"_ _28c\"> </span></div></td><td class=\"c n x707 y289a w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x708 y289a w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">43,252<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y277e w200 h161\"><div class=\"t m0 x230 h9 y277a ff4 fs7 fc4 sc0 ls1 ws0\">Assets in dispo<span class=\"_ _1\"></span>sal gr<span class=\"_ _1\"></span>oup classified as held<span class=\"_ _28c\"> </span></div><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">f<span class=\"_ _1\"></span>or sale<span class=\"_ _28c\"> </span></div></td><td class=\"c n x98b y277d w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x98c y277d w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x98d y277d w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x98e y277d w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,039<span class=\"_ _28c\"> </span></div></td><td class=\"c n x529 y277d w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,039<span class=\"_ _28c\"> </span></div></td><td class=\"c n x330 y277e w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x98f y277e w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x990 y277e w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x991 y277e w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x992 y277e w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x993 y274a w55 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">77,747<span class=\"_ _28c\"> </span></div></td><td class=\"c n x994 y274a w59 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">7,029<span class=\"_ _28c\"> </span></div></td><td class=\"c n x995 y274a w38 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">84,776<span class=\"_ _28c\"> </span></div></td><td class=\"c n x996 y274a w55 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">98,612<span class=\"_ _28c\"> </span></div></td><td class=\"c n x997 y274a w2a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">183,388<span class=\"_ _28c\"> </span></div></td><td class=\"c n x998 y2749 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">77,607<span class=\"_ _28c\"> </span></div></td><td class=\"c n x999 y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,420<span class=\"_ _28c\"> </span></div></td><td class=\"c n x99a y2749 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">83,027<span class=\"_ _28c\"> </span></div></td><td class=\"c n x99b y2749 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">84,122<span class=\"_ _28c\"> </span></div></td><td class=\"c n x99c y2749 w2a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">167,149<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs42c\">Financial liabilities<span class=\"_ _28c\"> </span></div><div class=\"gs42d\"><table class=\"s w201 h1a0\" id=\"_3b94beab-2686-4bbb-823b-b53d65f6eba6\"><tr><td></td><td></td><td></td><td class=\"c n x678 y2b5d wd8 h16e\"><div class=\"t m0 x230 h22 y289c ff2 fs12 fc1 sc0 ls1 ws0\">31 March 2026<span class=\"_ _28c\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x679 y2b5e w18d h159\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">31 March 2025<span class=\"_ _28c\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x681 h2d y2b5f ff2 fs12 fc1 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td><td></td><td></td><td></td><td></td><td class=\"t m0 x64b h22 y2b60 ff3 fs12 fc4 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x67a h2d y2b61 ff2 fs12 fc1 sc0 ls1 ws0\">Amortised </td><td></td><td class=\"t m0 x2c6 h2d y2b62 ff1b fs12 fc1 sc0 ls1 ws0\">financial<span class=\"_ _28c\"> </span></td><td class=\"t m0 x942 h2d y2b63 ff1b fs12 fc1 sc0 ls1 ws0\">Non-financial<span class=\"_ _28c\"> </span></td><td></td><td class=\"t m0 x67b h22 y2b64 ff3 fs12 fc4 sc0 ls1 ws0\">Amortised </td><td></td><td class=\"t m0 x643 h22 y2b65 ff4 fs12 fc4 sc0 ls1 ws0\">financial<span class=\"_ _28c\"> </span></td><td class=\"t m0 x943 h22 y2b66 ff4 fs12 fc4 sc0 ls1 ws0\">Non-financial<span class=\"_ _28c\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x944 h2d y2b67 ff2 fs12 fc1 sc0 ls1 ws0\">cost </td><td class=\"t m0 x713 h2d y2b67 ff2 fs12 fc1 sc0 ls1 ws0\">FVTPL </td><td class=\"t m0 x945 h2d y2b68 ff2 fs12 fc1 sc0 ls1 ws0\"> instruments</td><td class=\"t m0 x8b6 h2d y2b69 ff2 fs12 fc1 sc0 ls1 ws0\"> instruments<span class=\"_ _28c\"> </span></td><td class=\"t m0 x67f h2d y2b69 ff2 fs12 fc1 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal<span class=\"_ _28c\"> </span></td><td class=\"t m0 x946 h22 y2b6a ff3 fs12 fc4 sc0 ls5c ws87\">cost </td><td class=\"t m0 x2c2 h22 y2b6a ff3 fs12 fc4 sc0 ls1 ws0\">FVTPL </td><td class=\"t m0 x947 h22 y2b6b ff3 fs12 fc4 sc0 ls1 ws0\"> instruments </td><td class=\"t m0 x517 h22 y2b6c ff3 fs12 fc4 sc0 ls1 ws0\"> instruments </td><td class=\"t m0 x2cd h22 y2b6c ff3 fs12 fc4 sc0 ls43 ws5c\">To<span class=\"_ _2\"></span>t<span class=\"_ _d\"></span>a<span class=\"_ _d\"></span>l<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x2ce h2d y2b6d ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x680 h2d y2b6d ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x99d h2d y2b6e ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000</td><td class=\"t m0 x2d1 h2d y2b6f ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000</td><td class=\"t m0 x2d2 h2d y2b6f ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000 </td><td class=\"t m0 x2dd h22 y2b70 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2de h22 y2b70 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x64b h22 y2b71 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x22f h22 y2b72 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x233 h22 y2b72 ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y2b73 w1bb h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>rade payable<span class=\"_ _1\"></span>s<span class=\"_ _28c\"> </span></div></td><td class=\"c n x99e y2b74 w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,490<span class=\"_ _28c\"> </span></div></td><td class=\"c n x99f y2b74 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9a0 y2b74 w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,490<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9a1 y2b74 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9a2 y2b74 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,490<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9a3 y2b73 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,637<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9a4 y2b73 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e2 y2b73 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,637<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e3 y2b73 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e4 y2b73 w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,637<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h9 y2b75 ff3 fs7 fc4 sc0 ls1 ws0\">Other pay<span class=\"_ _1\"></span>ables and partner<span class=\"_ _1\"></span>ship </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 x234 y2b76 w202 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">capital contribu<span class=\"_ _1\"></span>tions<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9a5 y2b77 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2,788<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9a6 y2b77 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9a7 y2b77 w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2,788<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9a8 y2b77 w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">15,414<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9a9 y2b77 w37 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">18,202<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9aa y2b76 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">6,841<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9ab y2b76 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9ac y2b76 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">6,841<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9ad y2b76 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">16,970<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9ae y2b76 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">23,811<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2b78 w1bc h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls3c ws4f\">Accruals<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9af y2b79 w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">20,931<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6dc y2b79 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9b0 y2b79 w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">20,931<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9b1 y2b79 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9b2 y2b79 w37 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">20,931<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9b3 y2b78 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">19,972<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9b4 y2b78 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9b5 y2b78 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">19,972<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9b6 y2b78 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9b7 y2b78 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">19,972<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2b7a w64 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Loans an<span class=\"_ _1\"></span>d borr<span class=\"_ _1\"></span>owings<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9b8 y2b7b w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">252<span class=\"_ _28c\"> </span></div></td><td class=\"c n x97d y2b7b w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9b9 y2b7b w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">252<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9ba y2b7b w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9bb y2b7b w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">252<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9bc y2b7a w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">380<span class=\"_ _28c\"> </span></div></td><td class=\"c n x37f y2b7a w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9bd y2b7a w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">380<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9be y2b7a w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x87d y2b7a w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">380<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y28cb w203 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Le<span class=\"_ _1\"></span>ase liabilities</div><div class=\"t m0 x9bf h2b y28d2 ff3 fs18 fc4 sc0 ls1 ws0\">1<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6a1 y2b7c w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9c0 y2b7c w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9c1 y2b7c w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9c2 y2b7c w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">30,917<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9c3 y2b7c w37 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">30,917<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9c4 y2b7d w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9c5 y2b7d w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9c6 y2b7d w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9c7 y2b7d w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">19,062<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9c8 y2b7d w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">19,062<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y2b7e w204 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Acquisition-r<span class=\"_ _3\"></span>elated liabilities</div><div class=\"t m0 x9c9 h2b y2747 ff3 fs18 fc4 sc0 ls1 ws0\">1<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6a1 y2b7f w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9ca y2b7f w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">178<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9cb y2b7f w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">178<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9cc y2b7f w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9cd y2b7f w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">178<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9ce y2b7e w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9cf y2b7e w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,258<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9d0 y2b7e w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,258<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9d1 y2b7e w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">4,227<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9d2 y2b7e w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,485<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2b11 w70 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Pr<span class=\"_ _1\"></span>ovisions<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6db y2b12 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6dc y2b12 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6dd y2b12 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9d3 y2b12 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">997<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9d4 y2b12 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">997<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9d5 y2b11 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9d6 y2b11 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9d7 y2b11 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9d8 y2b11 w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">895<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9d9 y2b11 w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">895<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2b80 w71 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Def<span class=\"_ _3\"></span>erred tax liability<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e5 y2b81 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e6 y2b81 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e7 y2b81 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9da y2b81 w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">14,277<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9db y2b81 w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">14,277<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9dc y2b80 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9dd y2b80 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x351 y2b80 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9de y2b80 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">10,642<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9df y2b80 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">10,642<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y2745 w205 h172\"><div class=\"t m0 x230 h9 y28ca ff3 fs7 fc4 sc0 ls1 ws0\">Liabilities associat<span class=\"_ _1\"></span>ed with assets held<span class=\"_ _28c\"> </span></div><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">f<span class=\"_ _1\"></span>or sale<span class=\"_ _28c\"> </span></div></td><td class=\"c n x98b y2746 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x98c y2746 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x98d y2746 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9e0 y2746 w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">841<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9e1 y2746 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">841<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9e2 y2745 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9e3 y2745 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9e4 y2745 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9e5 y2745 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9e6 y2745 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x993 y274a w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">25,461<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9e7 y274a w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">178<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9e8 y274a w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">25,639<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9e9 y274a w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">62,446<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9ea y274a w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">88,085<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9eb y2749 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">28,830<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9ec y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,258<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9ed y2749 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">30,088<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9ee y2749 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">51,796<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9ef y2749 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">81,884<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 hd ff3 fsb fc4 sc0 ls1 ws0 gs42e\">1. <span class=\"_ _b\"> </span><span class=\"ff4\">Leas<span class=\"_ _1\"></span>e liabilities and liabilities r<span class=\"_ _1\"></span>elating to r<span class=\"_ _1\"></span>emunera<span class=\"_ _1\"></span>tion for post<span class=\"_ _1\"></span>-combination services (include<span class=\"_ _1\"></span>d within acquisition-rela<span class=\"_ _1\"></span>ted liabilities) fall o<span class=\"_ _1\"></span>utside the scope of IFR<span class=\"_ _1\"></span>S 9. Accor<span class=\"_ _3\"></span>dingly, the prior ye<span class=\"_ _1\"></span>ar balances hav<span class=\"_ _1\"></span>e been reclassifie<span class=\"_ _1\"></span>d from the amortis<span class=\"_ _1\"></span>ed cost and FVTPL cat<span class=\"_ _1\"></span>egories to the </span></div><div class=\"t m0 hd ff4 fsb fc4 sc0 ls1 ws0 gs42f\">non-financial instruments c<span class=\"_ _1\"></span>olumn.<span class=\"_ _28c\"> </span></div>Financial risk management<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup\u2019s activities expos<span class=\"_ _1\"></span>e it to a variety o<span class=\"_ _3\"></span>f financial risks: market risk (in<span class=\"_ _1\"></span>cluding cash flow in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est rat<span class=\"_ _1\"></span>e risk), liquidity risk and cr<span class=\"_ _3\"></span>edit risk. Risk management is c<span class=\"_ _1\"></span>arried out by Ex<span class=\"_ _3\"></span>co supported by the Risk Commit<span class=\"_ _3\"></span>tee (see pages 41 t<span class=\"_ _1\"></span>o 42). The Gr<span class=\"_ _3\"></span>oup uses financial instrum<span class=\"_ _1\"></span>ents to pr<span class=\"_ _3\"></span>ovide flexibility r<span class=\"_ _3\"></span>egardin<span class=\"_ _1\"></span>g its working capital r<span class=\"_ _3\"></span>equirem<span class=\"_ _1\"></span>ents and to enable it t<span class=\"_ _1\"></span>o manage specific financial risk<span class=\"_ _1\"></span>s to which it is exposed.<span class=\"_ _28c\"> </span>(a) Mark<span class=\"_ _3\"></span>et risk<span class=\"_ _28c\"> </span>(i) Marke<span class=\"_ _3\"></span>t price risk<span class=\"_ _28c\"> </span>Marke<span class=\"_ _1\"></span>t price risk arises fr<span class=\"_ _3\"></span>om uncertainty about th<span class=\"_ _1\"></span>e futur<span class=\"_ _3\"></span>e prices of financial ins<span class=\"_ _1\"></span>truments held in ac<span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>dance with the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup\u2019s inve<span class=\"_ _1\"></span>stment objectiv<span class=\"_ _3\"></span>es. It repr<span class=\"_ _3\"></span>esents the pot<span class=\"_ _1\"></span>ential loss tha<span class=\"_ _1\"></span>t the Gr<span class=\"_ _3\"></span>oup might su<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>er thr<span class=\"_ _1\"></span>ough holding mark<span class=\"_ _3\"></span>et positions in the face o<span class=\"_ _3\"></span>f market mo<span class=\"_ _1\"></span>vements.<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup\u2019s inves<span class=\"_ _1\"></span>tments int<span class=\"_ _1\"></span>o Limited P<span class=\"_ _1\"></span>artnership fun<span class=\"_ _1\"></span>ds and V<span class=\"_ _1\"></span>CT in<span class=\"_ _1\"></span>vestmen<span class=\"_ _1\"></span>ts (see no<span class=\"_ _1\"></span>te 15) ar<span class=\"_ _3\"></span>e rar<span class=\"_ _1\"></span>ely traded and as s<span class=\"_ _1\"></span>uch the prices ar<span class=\"_ _3\"></span>e more diffic<span class=\"_ _1\"></span>ult to de<span class=\"_ _1\"></span>termine than tho<span class=\"_ _1\"></span>se of mor<span class=\"_ _3\"></span>e widely traded s<span class=\"_ _1\"></span>ecurities. In addition, the ability o<span class=\"_ _1\"></span>f the Gr<span class=\"_ _3\"></span>oup to r<span class=\"_ _1\"></span>ealise the in<span class=\"_ _1\"></span>vestmen<span class=\"_ _1\"></span>ts at their carrying v<span class=\"_ _1\"></span>alue will at times no<span class=\"_ _3\"></span>t be possible if there ar<span class=\"_ _3\"></span>e no willing pur<span class=\"_ _1\"></span>chasers. A +/- 10% m<span class=\"_ _1\"></span>ovemen<span class=\"_ _1\"></span>t in the NA<span class=\"_ _3\"></span>V of th<span class=\"_ _1\"></span>e underlying in<span class=\"_ _3\"></span>vestments wo<span class=\"_ _1\"></span>uld, all other variable<span class=\"_ _1\"></span>s held constant, ha<span class=\"_ _3\"></span>ve res<span class=\"_ _1\"></span>ulted in an in<span class=\"_ _1\"></span>cre<span class=\"_ _1\"></span>ase in the fair v<span class=\"_ _1\"></span>alue in the stat<span class=\"_ _1\"></span>ement o<span class=\"_ _1\"></span>f compr<span class=\"_ _1\"></span>ehensive inc<span class=\"_ _1\"></span>ome and net asse<span class=\"_ _1\"></span>ts of +/- \u00a3703,000 (2025: +/- \u00a3542,000). (ii) Inter<span class=\"_ _3\"></span>est r<span class=\"_ _1\"></span>ate risk<span class=\"_ _28c\"> </span>Inter<span class=\"_ _3\"></span>est ra<span class=\"_ _1\"></span>te risk is the risk that th<span class=\"_ _1\"></span>e fair value or cash flo<span class=\"_ _1\"></span>ws r<span class=\"_ _1\"></span>elated t<span class=\"_ _1\"></span>o financial instrumen<span class=\"_ _1\"></span>ts will fluctua<span class=\"_ _1\"></span>te becau<span class=\"_ _1\"></span>se of chan<span class=\"_ _1\"></span>ges to mark<span class=\"_ _3\"></span>et inter<span class=\"_ _3\"></span>est rat<span class=\"_ _1\"></span>es. The Gr<span class=\"_ _3\"></span>oup had only \u00a30.3 million of ext<span class=\"_ _3\"></span>ernal debt at 31 Mar<span class=\"_ _3\"></span>ch 2026 (2025: \u00a30.4 million) rela<span class=\"_ _1\"></span>ted to the P<span class=\"_ _3\"></span>iP acquisition (see not<span class=\"_ _1\"></span>e 20) which has a maturity o<span class=\"_ _1\"></span>f 2027. Any chan<span class=\"_ _1\"></span>ges in mark<span class=\"_ _1\"></span>et int<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span>st ra<span class=\"_ _1\"></span>tes would no<span class=\"_ _1\"></span>t r<span class=\"_ _1\"></span>esult in a ma<span class=\"_ _1\"></span>terial chang<span class=\"_ _1\"></span>e to pr<span class=\"_ _3\"></span>ofit bef<span class=\"_ _3\"></span>ore tax.<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup holds cash on deposit with the in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est on these balances b<span class=\"_ _1\"></span>ased on fix<span class=\"_ _1\"></span>ed or agr<span class=\"_ _1\"></span>eed ra<span class=\"_ _1\"></span>tes. An<span class=\"_ _1\"></span>y changes in mark<span class=\"_ _3\"></span>et inter<span class=\"_ _3\"></span>est rat<span class=\"_ _1\"></span>es would no<span class=\"_ _3\"></span>t resul<span class=\"_ _1\"></span>t in a material chan<span class=\"_ _1\"></span>ge to pr<span class=\"_ _3\"></span>ofit bef<span class=\"_ _3\"></span>ore tax.<span class=\"_ _28c\"> </span>(iii) F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>eign ex<span class=\"_ _1\"></span>change risk<span class=\"_ _28c\"> </span>F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>eign curr<span class=\"_ _1\"></span>ency risk is the risk tha<span class=\"_ _1\"></span>t changes in f<span class=\"_ _3\"></span>oreign e<span class=\"_ _1\"></span>xchan<span class=\"_ _1\"></span>ge ra<span class=\"_ _1\"></span>tes will cau<span class=\"_ _1\"></span>se the Gr<span class=\"_ _3\"></span>oup to suff<span class=\"_ _3\"></span>er losses. Due to the In<span class=\"_ _1\"></span>frastr<span class=\"_ _1\"></span>uctur<span class=\"_ _3\"></span>e Capital acquisition, the Gr<span class=\"_ _3\"></span>oup is exposed t<span class=\"_ _1\"></span>o for<span class=\"_ _3\"></span>eign exch<span class=\"_ _1\"></span>ange transac<span class=\"_ _1\"></span>tion risk as the Infr<span class=\"_ _1\"></span>astructur<span class=\"_ _3\"></span>e Capital activities ar<span class=\"_ _3\"></span>e within Austr<span class=\"_ _1\"></span>alia. The table below s<span class=\"_ _1\"></span>ummarises the Gr<span class=\"_ _3\"></span>oup\u2019s exposur<span class=\"_ _3\"></span>e to f<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>eign curr<span class=\"_ _1\"></span>ency tr<span class=\"_ _1\"></span>anslation risk at 31 Mar<span class=\"_ _3\"></span>ch 2026. Included in the table ar<span class=\"_ _1\"></span>e the Gr<span class=\"_ _3\"></span>oup\u2019s financial assets, at carryin<span class=\"_ _1\"></span>g amounts, cat<span class=\"_ _3\"></span>egorised by curr<span class=\"_ _3\"></span>ency.<span class=\"_ _28c\"> </span><table class=\"s w206 h1a1\" id=\"_b304fe11-7c33-4006-a6f9-92b30eca1e31\"><tr><td></td><td></td><td class=\"c n x8dc y2b82 wd8 h195\"><div class=\"t m0 x230 h22 y2a8b ff2 fs12 fc1 sc0 ls1 ws0\">31 March 2026<span class=\"_ _28c\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x8dd y2b83 w1d8 h196\"><div class=\"t m0 x230 h22 y2a8d ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch 2025<span class=\"_ _28c\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x9f0 h2d y2b84 ff2 fs12 fc1 sc0 ls1 ws0\">Euro<span class=\"_ _28c\"> </span></td><td class=\"t m0 x9f1 h2d y2b84 ff2 fs12 fc1 sc0 ls1 ws0\">Aus dollar </td><td class=\"t m0 x7e7 h2d y2b84 ff2 fs12 fc1 sc0 ls1 ws0\">US dollar </td><td class=\"t m0 x518 h2d y2b84 ff2 fs12 fc1 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m0 x9f2 h22 y2b84 ff3 fs12 fc4 sc0 ls1 ws0\">Eur<span class=\"_ _1\"></span>o </td><td class=\"t m0 x366 h22 y2b84 ff3 fs12 fc4 sc0 ls1 ws0\">Aus dollar </td><td class=\"t m0 x8c9 h22 y2b84 ff3 fs12 fc4 sc0 ls1 ws0\">US dollar </td><td class=\"t m0 x2cd h22 y2b84 ff3 fs12 fc4 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td></tr><tr><td></td><td class=\"t m0 x99d h2d y2b85 ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x682 h2d y2b85 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x485 h2d y2b85 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x518 h2d y2b85 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2de h22 y2b85 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x64b h22 y2b85 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x22f h22 y2b85 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2cd h22 y2b85 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x256 h2e y2b86 ff2 fs7 fc1 sc0 ls1 ws0\">Financial assets<span class=\"_ _28c\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x234 y2743 w5e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Cash and cash equivalen<span class=\"_ _1\"></span>ts<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9f3 y2744 w5b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">868<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9f4 y2744 w5b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">412<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9f5 y2744 w41 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">66<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9f6 y2744 w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,346<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9f7 y2743 w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">879<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9f8 y2743 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9f9 y2743 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">140<span class=\"_ _28c\"> </span></div></td><td class=\"c n x33f y2743 w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,019<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2745 w57 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inve<span class=\"_ _1\"></span>stments at FVTPL<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9fa y2746 w59 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,612<span class=\"_ _28c\"> </span></div></td><td class=\"c n x92e y2746 w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x92f y2746 w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9fb y2746 w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,612<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9fc y2745 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,860<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9fd y2745 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9fe y2745 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x334 y2745 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,860<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x8f2 y274a w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,480<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8f3 y274a w5b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">412<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9ff y274a w41 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">66<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa00 y274a w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,958<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa01 y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">3,739<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa02 y2749 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa03 y2749 w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">140<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa04 y2749 w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">3,879<span class=\"_ _28c\"> </span></div></td></tr></table>A 5% str<span class=\"_ _3\"></span>engthening of st<span class=\"_ _1\"></span>erling ag<span class=\"_ _3\"></span>ainst the euro w<span class=\"_ _1\"></span>ould r<span class=\"_ _1\"></span>educe th<span class=\"_ _1\"></span>e net eur<span class=\"_ _3\"></span>o position and pr<span class=\"_ _1\"></span>ofit by \u00a341,000 (2025: \u00a342,000). This assumes all o<span class=\"_ _3\"></span>ther variables are h<span class=\"_ _1\"></span>eld constant. A 5% str<span class=\"_ _3\"></span>engthening of st<span class=\"_ _1\"></span>erling a<span class=\"_ _1\"></span>gainst the A<span class=\"_ _1\"></span>ustr<span class=\"_ _1\"></span>alian dollar would r<span class=\"_ _3\"></span>educe the net A<span class=\"_ _1\"></span>ustralian dollar po<span class=\"_ _1\"></span>sition and pr<span class=\"_ _1\"></span>ofit b<span class=\"_ _1\"></span>y \u00a321,000 (2025: \u00a3nil).<span class=\"_ _28c\"> </span>(b) Liquidity risk<span class=\"_ _28c\"> </span>Liquidity risk is the risk that the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup will not be able t<span class=\"_ _3\"></span>o meet its financial obligations as the<span class=\"_ _1\"></span>y fall due. T<span class=\"_ _1\"></span>he Gr<span class=\"_ _3\"></span>oup maintains significant liquid r<span class=\"_ _1\"></span>esour<span class=\"_ _3\"></span>ces in the f<span class=\"_ _1\"></span>orm of cash or c<span class=\"_ _1\"></span>ash deposits in or<span class=\"_ _1\"></span>der to mee<span class=\"_ _1\"></span>t working capital and r<span class=\"_ _3\"></span>egulatory n<span class=\"_ _1\"></span>eeds. F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>esight is pr<span class=\"_ _3\"></span>edominantly financed thr<span class=\"_ _1\"></span>ough a combination o<span class=\"_ _3\"></span>f share capital, un<span class=\"_ _1\"></span>distribute<span class=\"_ _1\"></span>d pro<span class=\"_ _3\"></span>fits and cash.<span class=\"_ _28c\"> </span>The contr<span class=\"_ _3\"></span>actual maturities (r<span class=\"_ _3\"></span>epr<span class=\"_ _1\"></span>esenting undis<span class=\"_ _1\"></span>count<span class=\"_ _1\"></span>ed contr<span class=\"_ _1\"></span>actual cash flo<span class=\"_ _1\"></span>ws) o<span class=\"_ _3\"></span>f financial liabilities ar<span class=\"_ _1\"></span>e containe<span class=\"_ _1\"></span>d in the r<span class=\"_ _1\"></span>espective n<span class=\"_ _1\"></span>ote f<span class=\"_ _3\"></span>or each cat<span class=\"_ _1\"></span>egory of liability as f<span class=\"_ _3\"></span>ollows: <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">T<span class=\"_ _0\"></span>rade and o<span class=\"_ _1\"></span>ther payables, s<span class=\"_ _1\"></span>ee not<span class=\"_ _1\"></span>e 19</span></span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Loans an<span class=\"_ _1\"></span>d borr<span class=\"_ _1\"></span>owings, s<span class=\"_ _1\"></span>ee not<span class=\"_ _1\"></span>e 20</span></span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Le<span class=\"_ _1\"></span>ase liabilities, see no<span class=\"_ _1\"></span>te 21</span></span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Acquisition-r<span class=\"_ _3\"></span>elated liabilities: Con<span class=\"_ _1\"></span>tingent consider<span class=\"_ _3\"></span>ation, see not<span class=\"_ _1\"></span>e 22<span class=\"_ _28c\"> </span></span></span>(c) C<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>edit risk<span class=\"_ _28c\"> </span>Cr<span class=\"_ _3\"></span>edit risk re<span class=\"_ _1\"></span>fer<span class=\"_ _3\"></span>s to the risk that a coun<span class=\"_ _1\"></span>terparty will defa<span class=\"_ _1\"></span>ult on its contr<span class=\"_ _3\"></span>actual obligations r<span class=\"_ _1\"></span>esultin<span class=\"_ _1\"></span>g in financial loss to the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup. In or<span class=\"_ _1\"></span>der to minimise the risk, the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup endeav<span class=\"_ _3\"></span>ours only to deal with c<span class=\"_ _1\"></span>ompanies which ar<span class=\"_ _1\"></span>e demonstrably cr<span class=\"_ _3\"></span>editworthy and this, t<span class=\"_ _1\"></span>ogeth<span class=\"_ _1\"></span>er with the aggr<span class=\"_ _3\"></span>egate financial e<span class=\"_ _1\"></span>xposur<span class=\"_ _3\"></span>e, is continuously monit<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>ed. The maximum e<span class=\"_ _1\"></span>xposur<span class=\"_ _3\"></span>e to cre<span class=\"_ _1\"></span>dit risk is the value o<span class=\"_ _1\"></span>f the outst<span class=\"_ _1\"></span>anding amount.<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup does not consider th<span class=\"_ _1\"></span>at ther<span class=\"_ _3\"></span>e is any concentr<span class=\"_ _1\"></span>ation o<span class=\"_ _1\"></span>f risk within either trade or o<span class=\"_ _3\"></span>ther r<span class=\"_ _1\"></span>eceivables. Cr<span class=\"_ _3\"></span>edit risk on cash and cash equivalents is consider<span class=\"_ _3\"></span>ed to be very lo<span class=\"_ _1\"></span>w as the count<span class=\"_ _1\"></span>erparties ar<span class=\"_ _3\"></span>e substan<span class=\"_ _1\"></span>tial banking institu<span class=\"_ _1\"></span>tions, the majority of which ha<span class=\"_ _1\"></span>ve cr<span class=\"_ _3\"></span>edit rating<span class=\"_ _1\"></span>s of A or abov<span class=\"_ _3\"></span>e. Capital risk management<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup is predominan<span class=\"_ _1\"></span>tly equity funded and this mak<span class=\"_ _3\"></span>es up the capital struct<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e of the business. E<span class=\"_ _1\"></span>quity comprises shar<span class=\"_ _3\"></span>e capital, shar<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>emium and r<span class=\"_ _1\"></span>etained pr<span class=\"_ _3\"></span>ofits as per the stat<span class=\"_ _1\"></span>ement of finan<span class=\"_ _1\"></span>cial position. The Gr<span class=\"_ _3\"></span>oup\u2019s curr<span class=\"_ _1\"></span>ent objective<span class=\"_ _1\"></span>s when maintaining capital ar<span class=\"_ _3\"></span>e: <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Holding an appr<span class=\"_ _3\"></span>opriate level o<span class=\"_ _1\"></span>f r<span class=\"_ _1\"></span>egulat<span class=\"_ _1\"></span>ory capital and liquidity</span></span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>Gener<span class=\"_ _1\"></span>ating a str<span class=\"_ _3\"></span>ong re<span class=\"_ _1\"></span>turn on existin<span class=\"_ _1\"></span>g capital and inv<span class=\"_ _1\"></span>esting or<span class=\"_ _3\"></span>ganically f<span class=\"_ _1\"></span>or futur<span class=\"_ _3\"></span>e gro<span class=\"_ _1\"></span>wth</span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>Annual distrib<span class=\"_ _1\"></span>ution of 60% o<span class=\"_ _3\"></span>f adjusted pr<span class=\"_ _3\"></span>ofit </span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>Disciplined str<span class=\"_ _3\"></span>ategic and financial asse<span class=\"_ _1\"></span>ssment of opport<span class=\"_ _1\"></span>unities</span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Re<span class=\"_ _1\"></span>turn of s<span class=\"_ _1\"></span>urplus capital no<span class=\"_ _1\"></span>t r<span class=\"_ _1\"></span>equir<span class=\"_ _1\"></span>ed f<span class=\"_ _1\"></span>or other priorities (e.g. thr<span class=\"_ _3\"></span>ough shar<span class=\"_ _3\"></span>e buybacks)<span class=\"_ _28c\"> </span></span></span>The Gr<span class=\"_ _3\"></span>oup sets the amoun<span class=\"_ _1\"></span>t of capital it r<span class=\"_ _3\"></span>equire<span class=\"_ _1\"></span>s in pr<span class=\"_ _1\"></span>oportion to risk. The Gr<span class=\"_ _3\"></span>oup manages its capital struc<span class=\"_ _1\"></span>tur<span class=\"_ _1\"></span>e and mak<span class=\"_ _1\"></span>es adjustmen<span class=\"_ _1\"></span>ts to it in the ligh<span class=\"_ _1\"></span>t of chan<span class=\"_ _1\"></span>ges in economic c<span class=\"_ _1\"></span>onditions and the risk char<span class=\"_ _1\"></span>acteristics o<span class=\"_ _3\"></span>f underlying assets. F<span class=\"_ _1\"></span>or specific capital allocation mat<span class=\"_ _3\"></span>ters during th<span class=\"_ _1\"></span>e year ended 31 Mar<span class=\"_ _3\"></span>ch 2026, please see the Financial R<span class=\"_ _3\"></span>eview on page 33. All r<span class=\"_ _3\"></span>egulatory c<span class=\"_ _1\"></span>apital r<span class=\"_ _1\"></span>equir<span class=\"_ _1\"></span>ements o<span class=\"_ _1\"></span>f subsidiaries in the Gr<span class=\"_ _3\"></span>oup wer<span class=\"_ _3\"></span>e complied with. For<span class=\"_ _3\"></span>esight Gr<span class=\"_ _3\"></span>oup LLP has document<span class=\"_ _1\"></span>ed its Internal Capit<span class=\"_ _1\"></span>al Adequacy and Risk Assessm<span class=\"_ _1\"></span>ent pr<span class=\"_ _3\"></span>ocess (\u201cICARA\u201d) in c<span class=\"_ _1\"></span>ompliance with the Inv<span class=\"_ _3\"></span>estment Firms Pr<span class=\"_ _1\"></span>udential Re<span class=\"_ _1\"></span>gime (\u201cIFPR\u201d). F<span class=\"_ _3\"></span>air value hierarch<span class=\"_ _1\"></span>y<span class=\"_ _28c\"> </span>F<span class=\"_ _1\"></span>or financial instruments n<span class=\"_ _1\"></span>ot tr<span class=\"_ _1\"></span>aded in an activ<span class=\"_ _1\"></span>e marke<span class=\"_ _1\"></span>t, such as f<span class=\"_ _3\"></span>orward f<span class=\"_ _3\"></span>oreign curr<span class=\"_ _3\"></span>ency contr<span class=\"_ _1\"></span>acts, the fair v<span class=\"_ _1\"></span>alue is determin<span class=\"_ _1\"></span>ed using appr<span class=\"_ _3\"></span>opriate valuation t<span class=\"_ _1\"></span>echniques tha<span class=\"_ _1\"></span>t take in<span class=\"_ _1\"></span>to accoun<span class=\"_ _1\"></span>t the terms and con<span class=\"_ _1\"></span>ditions of the con<span class=\"_ _1\"></span>trac<span class=\"_ _1\"></span>ts and utilise observ<span class=\"_ _1\"></span>able marke<span class=\"_ _1\"></span>t data, such as spot and f<span class=\"_ _3\"></span>orwar<span class=\"_ _1\"></span>d rat<span class=\"_ _1\"></span>es, as inputs. In<span class=\"_ _1\"></span>vestmen<span class=\"_ _1\"></span>ts at FVTPL ar<span class=\"_ _3\"></span>e the Gro<span class=\"_ _1\"></span>up\u2019s co-inve<span class=\"_ _1\"></span>stment into Limit<span class=\"_ _1\"></span>ed Partn<span class=\"_ _1\"></span>ership funds an<span class=\"_ _1\"></span>d V<span class=\"_ _1\"></span>CT inv<span class=\"_ _1\"></span>estments mana<span class=\"_ _1\"></span>ged by th<span class=\"_ _1\"></span>e Gr<span class=\"_ _1\"></span>oup. These un<span class=\"_ _1\"></span>quot<span class=\"_ _1\"></span>ed inve<span class=\"_ _1\"></span>stments ar<span class=\"_ _3\"></span>e valued on a net asse<span class=\"_ _1\"></span>t basis by the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup. The actu<span class=\"_ _1\"></span>al underlyin<span class=\"_ _1\"></span>g inves<span class=\"_ _1\"></span>tments ar<span class=\"_ _1\"></span>e valued in acc<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>dance with the f<span class=\"_ _3\"></span>ollowing rules, which ar<span class=\"_ _3\"></span>e consistent with the IPEV V<span class=\"_ _0\"></span>aluation Guidelines as des<span class=\"_ _1\"></span>cribed in not<span class=\"_ _1\"></span>e 15.<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup uses the f<span class=\"_ _3\"></span>ollowing hierar<span class=\"_ _3\"></span>chy f<span class=\"_ _1\"></span>or determinin<span class=\"_ _1\"></span>g and disclosing the f<span class=\"_ _1\"></span>air value of finan<span class=\"_ _1\"></span>cial instruments b<span class=\"_ _3\"></span>y valuation technique:<span class=\"_ _28c\"> </span>Le<span class=\"_ _1\"></span>vel 1: quo<span class=\"_ _1\"></span>ted (unadjus<span class=\"_ _1\"></span>ted) price<span class=\"_ _1\"></span>s in active mark<span class=\"_ _3\"></span>ets for iden<span class=\"_ _1\"></span>tical assets or liabilities.<span class=\"_ _28c\"> </span>Le<span class=\"_ _1\"></span>vel 2: oth<span class=\"_ _1\"></span>er techniques f<span class=\"_ _3\"></span>or which all inputs which have a signific<span class=\"_ _1\"></span>ant eff<span class=\"_ _3\"></span>ect on the r<span class=\"_ _3\"></span>ecorded f<span class=\"_ _1\"></span>air value ar<span class=\"_ _3\"></span>e observable, either dir<span class=\"_ _3\"></span>ectly or indirec<span class=\"_ _1\"></span>tly.<span class=\"_ _28c\"> </span>Le<span class=\"_ _1\"></span>vel 3: technique<span class=\"_ _1\"></span>s which use inputs which ha<span class=\"_ _1\"></span>ve a significan<span class=\"_ _1\"></span>t eff<span class=\"_ _3\"></span>ect on the re<span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>ded fair value that ar<span class=\"_ _3\"></span>e not based on obs<span class=\"_ _1\"></span>ervable marke<span class=\"_ _3\"></span>t data.<span class=\"_ _28c\"> </span>A<span class=\"_ _3\"></span>t 31 March 2026, the G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>up held the f<span class=\"_ _3\"></span>ollowing financial instruments m<span class=\"_ _1\"></span>easur<span class=\"_ _3\"></span>ed at fair value:<span class=\"_ _28c\"> </span><table class=\"s w207 h1a2\" id=\"_dc2cc7bd-1009-4a4b-aa2e-5493dc9bedc7\"><tr><td></td><td></td><td class=\"c n x8dc y2b87 wd8 h16e\"><div class=\"t m0 x230 h22 y289c ff2 fs12 fc1 sc0 ls1 ws0\">31 March 2026<span class=\"_ _28c\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x8dd y2b88 w1d8 h159\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch 2025<span class=\"_ _28c\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x726 h2d y2b89 ff2 fs12 fc1 sc0 ls49 ws6b\">Level 1<span class=\"_ _28c\"> </span></td><td class=\"t m0 xa05 h2d y2b89 ff2 fs12 fc1 sc0 ls1 ws0\">Level 2 </td><td class=\"t m0 xa06 h2d y2b89 ff2 fs12 fc1 sc0 ls1 ws0\">Level 3 </td><td class=\"t m0 x518 h2d y2b89 ff2 fs12 fc1 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m0 x482 h22 y2b89 ff3 fs12 fc4 sc0 ls1 ws0\">Lev<span class=\"_ _1\"></span>el 1 </td><td class=\"t m0 xa07 h22 y2b89 ff3 fs12 fc4 sc0 ls1 ws0\">Lev<span class=\"_ _1\"></span>el 2<span class=\"_ _28c\"> </span></td><td class=\"t m0 x7e9 h22 y2b89 ff3 fs12 fc4 sc0 ls1 ws0\">Lev<span class=\"_ _1\"></span>el 3 </td><td class=\"t m0 x2cd h22 y2b89 ff3 fs12 fc4 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td></tr><tr><td></td><td class=\"t m0 x99d h2d y2b8a ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x682 h2d y2b8a ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x485 h2d y2b8a ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x518 h2d y2b8a ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2de h22 y2b8a ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x7d6 h22 y2b8a ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x22f h22 y2b8a ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2cd h22 y2b8a ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x256 h2e y2b8b ff2 fs7 fc1 sc0 ls1 ws0\">Financial assets<span class=\"_ _28c\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x234 y277b w57 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inve<span class=\"_ _1\"></span>stments at FVTPL<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa08 y277c w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa09 y277c w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa0a y277c w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">7,029<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa0b y277c w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">7,029<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa0c y277b w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa0d y277b w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa0e y277b w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,420<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa0f y277b w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,420<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y2b8c ff2 fs7 fc1 sc0 ls1 ws0\">Financial liabilities<span class=\"_ _28c\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x234 y2749 w208 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Acquisition-r<span class=\"_ _3\"></span>elated liabilities: Con<span class=\"_ _1\"></span>tingent consider<span class=\"_ _3\"></span>ation<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa10 y274a w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa11 y274a w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa12 y274a w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">178<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa13 y274a w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">178<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa14 y2749 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa15 y2749 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa16 y2749 w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,258<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa17 y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,258<span class=\"_ _28c\"> </span></div></td></tr></table>T<span class=\"_ _0\"></span>ransfer<span class=\"_ _3\"></span>s<span class=\"_ _28c\"> </span>During the period ther<span class=\"_ _3\"></span>e wer<span class=\"_ _1\"></span>e no transf<span class=\"_ _3\"></span>ers betw<span class=\"_ _1\"></span>een Le<span class=\"_ _1\"></span>vels 1, 2 or 3.<span class=\"_ _28c\"> </span>The f<span class=\"_ _3\"></span>ollowing table summarises the inpu<span class=\"_ _1\"></span>ts and estimat<span class=\"_ _1\"></span>es used f<span class=\"_ _3\"></span>or items cate<span class=\"_ _1\"></span>gorised in L<span class=\"_ _1\"></span>evel 3 o<span class=\"_ _1\"></span>f the fair valu<span class=\"_ _1\"></span>e hierar<span class=\"_ _3\"></span>chy toge<span class=\"_ _1\"></span>ther with a quantitativ<span class=\"_ _3\"></span>e sensitivity analysis. Ther<span class=\"_ _1\"></span>e have been n<span class=\"_ _1\"></span>o changes in valuation me<span class=\"_ _1\"></span>thodology during th<span class=\"_ _1\"></span>e year<span class=\"_ _14b\"></span>.<span class=\"_ _28c\"> </span><table class=\"s w209 h1a3\" id=\"_035d9e80-b5c3-4b75-b248-c848f6f0ca5d\"><tr><td></td><td class=\"t m0 x2d8 h2d y2b8d ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 xa18 h2d y2b8e ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td></td><td class=\"t m0 x515 h22 y2b8f ff4 fs12 fc4 sc0 ls1 ws0\">Significant<span class=\"_ _28c\"> </span></td><td></td><td class=\"t m0 xa19 h22 y2b90 ff3 fs12 fc4 sc0 ls1 ws0\">Change in </td></tr><tr><td></td><td class=\"t m0 xa1a h2d y2b91 ff2 fs12 fc1 sc0 ls1 ws0\">F<span class=\"_ _1\"></span>air value </td><td></td><td class=\"t m0 xa1b h22 y2b92 ff3 fs12 fc4 sc0 ls1 ws0\"> unobservable<span class=\"_ _28c\"> </span></td><td></td><td class=\"t m0 x22e h22 y2b93 ff3 fs12 fc4 sc0 ls1 ws0\">fair value </td></tr><tr><td class=\"t m0 x256 h22 y2b94 ff3 fs12 fc4 sc0 ls1 ws0\">Asset class and valu<span class=\"_ _1\"></span>ation<span class=\"_ _28c\"> </span></td><td class=\"c n xa1c y2b95 w20a h16e\"><div class=\"t m0 x230 h22 y289c ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa1d y2b96 w20b h16b\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">V<span class=\"_ _3\"></span>aluation technique<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa1e y2b97 w20c h16b\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">inputs<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa1f y2b97 w20d h16b\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">Sensitivity inputs unobserv<span class=\"_ _1\"></span>able input<span class=\"_ _28c\"> </span></div></td><td class=\"t m0 x2cd h22 y2b98 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x266 h9 y2b99 ff4 fs7 fc4 sc0 ls1 ws0\">The fair valu<span class=\"_ _1\"></span>e is based on the closin<span class=\"_ _1\"></span>g NA<span class=\"_ _3\"></span>V<span class=\"_ _28c\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x234 y2921 w57 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inve<span class=\"_ _1\"></span>stments at FVTPL<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa20 y2920 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">7,029<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa21 y2921 w20e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">of under<span class=\"_ _3\"></span>lying investmen<span class=\"_ _1\"></span>ts<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa22 y2921 w20f h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls62 ws8d\">N<span class=\"_ _d\"></span>AV<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa23 y2921 w210 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">+/-10% on closin<span class=\"_ _1\"></span>g NA<span class=\"_ _3\"></span>V<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa24 y2921 w211 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">+/- 703<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h9 y2b9a ff3 fs7 fc4 sc0 ls1 ws0\">Acquisition-r<span class=\"_ _3\"></span>elated liabilities: Con<span class=\"_ _1\"></span>tingent </td><td></td><td class=\"t m0 x3f2 h9 y2b9a ff4 fs7 fc4 sc0 ls1 ws0\">The fair valu<span class=\"_ _1\"></span>e is a ratio o<span class=\"_ _3\"></span>f the closing NA<span class=\"_ _3\"></span>V<span class=\"_ _28c\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x234 y2749 w212 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">considera<span class=\"_ _1\"></span>tion<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa25 y274a w5b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">178<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa26 y2749 w213 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">of the f<span class=\"_ _1\"></span>unds acquir<span class=\"_ _3\"></span>ed to the NA<span class=\"_ _0\"></span>V on acquisition<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa27 y2749 w20f h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls62 ws8d\">N<span class=\"_ _d\"></span>AV<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa28 y2749 w214 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">+/-10% on closing NA<span class=\"_ _0\"></span>V<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa29 y2749 w215 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">+/- 18<span class=\"_ _28c\"> </span></div></td></tr></table>Unr<span class=\"_ _3\"></span>ealised gains and losse<span class=\"_ _1\"></span>s on inve<span class=\"_ _1\"></span>stments at FVTPL ar<span class=\"_ _3\"></span>e re<span class=\"_ _1\"></span>cognised in the sta<span class=\"_ _1\"></span>tement o<span class=\"_ _3\"></span>f comprehensiv<span class=\"_ _1\"></span>e income as f<span class=\"_ _1\"></span>air value gains on in<span class=\"_ _1\"></span>vestmen<span class=\"_ _1\"></span>ts. Unr<span class=\"_ _3\"></span>ealised gains and losse<span class=\"_ _1\"></span>s on conting<span class=\"_ _1\"></span>ent considera<span class=\"_ _1\"></span>tion ar<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>ecognised in the s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>t of compr<span class=\"_ _3\"></span>ehensive income as f<span class=\"_ _1\"></span>air value gains on c<span class=\"_ _1\"></span>ontingen<span class=\"_ _1\"></span>t considera<span class=\"_ _1\"></span>tion (incl. finance expense<span class=\"_ _3\"></span>). The r<span class=\"_ _3\"></span>econciliation of opening t<span class=\"_ _1\"></span>o closing balanc<span class=\"_ _1\"></span>es, significant unob<span class=\"_ _1\"></span>servable inputs and sensitivitie<span class=\"_ _1\"></span>s ar<span class=\"_ _1\"></span>e disclosed in the f<span class=\"_ _3\"></span>ollowing no<span class=\"_ _1\"></span>tes: <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Inve<span class=\"_ _1\"></span>stments at FVTPL \u2013 n<span class=\"_ _1\"></span>ote 15</span></span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Acquisition-r<span class=\"_ _3\"></span>elated liabilities \u2013 no<span class=\"_ _1\"></span>te 22</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-579": {
   "value": "15. Inv<span class=\"_ _1\"></span>estments at FVTPL<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>Inve<span class=\"_ _1\"></span>stments at FVTPL ar<span class=\"_ _3\"></span>e r<span class=\"_ _1\"></span>ecognised initially at f<span class=\"_ _1\"></span>air value, which is normally the transac<span class=\"_ _1\"></span>tion price. Subsequ<span class=\"_ _1\"></span>ent to initial r<span class=\"_ _3\"></span>ecognition, inve<span class=\"_ _1\"></span>stments at FVTPL ar<span class=\"_ _3\"></span>e measur<span class=\"_ _3\"></span>ed at fair valu<span class=\"_ _1\"></span>e with changes r<span class=\"_ _3\"></span>ecognised in the sta<span class=\"_ _1\"></span>tement o<span class=\"_ _3\"></span>f comprehensiv<span class=\"_ _1\"></span>e income.<span class=\"_ _28c\"> </span>Inve<span class=\"_ _1\"></span>stments at FVTPL ar<span class=\"_ _3\"></span>e the Gr<span class=\"_ _3\"></span>oup\u2019s co-investm<span class=\"_ _1\"></span>ent into L<span class=\"_ _1\"></span>imited Partn<span class=\"_ _1\"></span>ership fund<span class=\"_ _1\"></span>s and V<span class=\"_ _1\"></span>CT inv<span class=\"_ _3\"></span>estments managed b<span class=\"_ _1\"></span>y the Gr<span class=\"_ _3\"></span>oup. Fair v<span class=\"_ _1\"></span>alue is calculat<span class=\"_ _1\"></span>ed as the Gr<span class=\"_ _3\"></span>oup\u2019s share of NA<span class=\"_ _0\"></span>V<span class=\"_ _3\"></span>s of these fun<span class=\"_ _1\"></span>ds and inv<span class=\"_ _1\"></span>estments. T<span class=\"_ _1\"></span>hese NA<span class=\"_ _0\"></span>V<span class=\"_ _3\"></span>s are subject t<span class=\"_ _3\"></span>o the Group\u2019s f<span class=\"_ _1\"></span>und valuations polic<span class=\"_ _1\"></span>y which sets out a<span class=\"_ _1\"></span>cceptable me<span class=\"_ _1\"></span>thodologies that ma<span class=\"_ _1\"></span>y be applied in valuing a fund\u2019s inv<span class=\"_ _1\"></span>estment<span class=\"_ _1\"></span>s. Each quarter<span class=\"_ _3\"></span>, each Inv<span class=\"_ _3\"></span>estment Manager valu<span class=\"_ _1\"></span>es their inv<span class=\"_ _1\"></span>estments in accor<span class=\"_ _3\"></span>dance with the guideline<span class=\"_ _1\"></span>s of this policy<span class=\"_ _3\"></span>, typically the Interna<span class=\"_ _1\"></span>tional Private E<span class=\"_ _1\"></span>quity and V<span class=\"_ _3\"></span>entur<span class=\"_ _3\"></span>e Capital (\u201cIPEV\u201d) V<span class=\"_ _3\"></span>aluation Guideline<span class=\"_ _1\"></span>s (December 2022) dev<span class=\"_ _1\"></span>eloped by the British V<span class=\"_ _3\"></span>entur<span class=\"_ _3\"></span>e Capital Association and o<span class=\"_ _3\"></span>ther organisa<span class=\"_ _1\"></span>tions. These valu<span class=\"_ _1\"></span>ations ar<span class=\"_ _1\"></span>e then appr<span class=\"_ _1\"></span>ove<span class=\"_ _1\"></span>d by the Gr<span class=\"_ _3\"></span>oup\u2019s valuation commit<span class=\"_ _3\"></span>tee and wher<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>elevant ar<span class=\"_ _3\"></span>e also appr<span class=\"_ _1\"></span>ove<span class=\"_ _1\"></span>d by the independent bo<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ds of ea<span class=\"_ _1\"></span>ch fund.<span class=\"_ _28c\"> </span>While valua<span class=\"_ _1\"></span>tions of inv<span class=\"_ _1\"></span>estment<span class=\"_ _1\"></span>s are b<span class=\"_ _1\"></span>ased on assumptions that th<span class=\"_ _1\"></span>e Gr<span class=\"_ _1\"></span>oup consider<span class=\"_ _1\"></span>s ar<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>easonable under the cir<span class=\"_ _3\"></span>cumstances, th<span class=\"_ _1\"></span>e actual r<span class=\"_ _3\"></span>ealised gains and lo<span class=\"_ _1\"></span>sses will depend on, amongs<span class=\"_ _1\"></span>t other fa<span class=\"_ _1\"></span>ctor<span class=\"_ _1\"></span>s, futur<span class=\"_ _3\"></span>e operating r<span class=\"_ _3\"></span>esults, the valu<span class=\"_ _1\"></span>e of the asse<span class=\"_ _1\"></span>ts and mark<span class=\"_ _1\"></span>et conditions at the tim<span class=\"_ _1\"></span>e of disposal, an<span class=\"_ _1\"></span>y r<span class=\"_ _1\"></span>elated tr<span class=\"_ _3\"></span>ansaction costs and the timing an<span class=\"_ _1\"></span>d manner of sale, all o<span class=\"_ _3\"></span>f which may ultimately diff<span class=\"_ _3\"></span>er significantly fr<span class=\"_ _1\"></span>om the assumptions on which the valuations w<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>e based. F<span class=\"_ _3\"></span>urther details on the mov<span class=\"_ _1\"></span>ements in the y<span class=\"_ _1\"></span>ear and a sensitivity analysis ar<span class=\"_ _3\"></span>e set out below<span class=\"_ _1\"></span>.<span class=\"_ _28c\"> </span><table class=\"s w1a9 h18a\" id=\"_63cce9b3-4b05-4984-8886-cda2c6de48c8\"><tr><td></td><td class=\"t m0 x264 h2d y2a07 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x265 h22 y2a08 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x266 h2d y2a09 ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x267 h22 y2a0a ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x266 h2d y2a0b ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x267 h22 y2a0c ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y279f wd3 h15c\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d3 y27a0 w3a h15a\"><div class=\"t m0 x230 h9 y2716 ff2 fs7 fc1 sc0 ls1 ws0\">5,420<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d4 y279f w59 h15b\"><div class=\"t m0 x230 h9 y2718 ff3 fs7 fc4 sc0 ls1 ws0\">4,726<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y28af w186 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Additions<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5b7 y28b0 w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,452<span class=\"_ _28c\"> </span></div></td><td class=\"c n x731 y28af w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,266<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w1aa h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">F<span class=\"_ _3\"></span>air value movemen<span class=\"_ _1\"></span>ts<span class=\"_ _28c\"> </span></div></td><td class=\"c n x732 y277c w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">278<span class=\"_ _28c\"> </span></div></td><td class=\"c n x733 y277b w58 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">75<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w1ab h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Sales pr<span class=\"_ _3\"></span>oceeds<span class=\"_ _28c\"> </span></div></td><td class=\"c n x455 y277d w65 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(121)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x734 y277e w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(647)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a wd6 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x735 y274a w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">7,029<span class=\"_ _28c\"> </span></div></td><td class=\"c n x736 y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,420<span class=\"_ _28c\"> </span></div></td></tr></table>The NA<span class=\"_ _0\"></span>V of these fund<span class=\"_ _1\"></span>s or inves<span class=\"_ _1\"></span>tments r<span class=\"_ _3\"></span>epresen<span class=\"_ _1\"></span>t the fair value a<span class=\"_ _1\"></span>t the end of th<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>eporting period and as such a r<span class=\"_ _1\"></span>ange o<span class=\"_ _1\"></span>f unobservable inpu<span class=\"_ _1\"></span>ts is not r<span class=\"_ _3\"></span>eported. If the NA<span class=\"_ _0\"></span>V of those fund<span class=\"_ _1\"></span>s changed b<span class=\"_ _1\"></span>y +/- 10%, then the valua<span class=\"_ _1\"></span>tion of the in<span class=\"_ _1\"></span>vestmen<span class=\"_ _1\"></span>ts would chang<span class=\"_ _1\"></span>e by +/- \u00a3703,000 (2025: +/- \u00a3542,000).<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-561": {
   "value": "15. Inv<span class=\"_ _1\"></span>estments at FVTPL<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>Inve<span class=\"_ _1\"></span>stments at FVTPL ar<span class=\"_ _3\"></span>e r<span class=\"_ _1\"></span>ecognised initially at f<span class=\"_ _1\"></span>air value, which is normally the transac<span class=\"_ _1\"></span>tion price. Subsequ<span class=\"_ _1\"></span>ent to initial r<span class=\"_ _3\"></span>ecognition, inve<span class=\"_ _1\"></span>stments at FVTPL ar<span class=\"_ _3\"></span>e measur<span class=\"_ _3\"></span>ed at fair valu<span class=\"_ _1\"></span>e with changes r<span class=\"_ _3\"></span>ecognised in the sta<span class=\"_ _1\"></span>tement o<span class=\"_ _3\"></span>f comprehensiv<span class=\"_ _1\"></span>e income.<span class=\"_ _28c\"> </span>Inve<span class=\"_ _1\"></span>stments at FVTPL ar<span class=\"_ _3\"></span>e the Gr<span class=\"_ _3\"></span>oup\u2019s co-investm<span class=\"_ _1\"></span>ent into L<span class=\"_ _1\"></span>imited Partn<span class=\"_ _1\"></span>ership fund<span class=\"_ _1\"></span>s and V<span class=\"_ _1\"></span>CT inv<span class=\"_ _3\"></span>estments managed b<span class=\"_ _1\"></span>y the Gr<span class=\"_ _3\"></span>oup. Fair v<span class=\"_ _1\"></span>alue is calculat<span class=\"_ _1\"></span>ed as the Gr<span class=\"_ _3\"></span>oup\u2019s share of NA<span class=\"_ _0\"></span>V<span class=\"_ _3\"></span>s of these fun<span class=\"_ _1\"></span>ds and inv<span class=\"_ _1\"></span>estments. T<span class=\"_ _1\"></span>hese NA<span class=\"_ _0\"></span>V<span class=\"_ _3\"></span>s are subject t<span class=\"_ _3\"></span>o the Group\u2019s f<span class=\"_ _1\"></span>und valuations polic<span class=\"_ _1\"></span>y which sets out a<span class=\"_ _1\"></span>cceptable me<span class=\"_ _1\"></span>thodologies that ma<span class=\"_ _1\"></span>y be applied in valuing a fund\u2019s inv<span class=\"_ _1\"></span>estment<span class=\"_ _1\"></span>s. Each quarter<span class=\"_ _3\"></span>, each Inv<span class=\"_ _3\"></span>estment Manager valu<span class=\"_ _1\"></span>es their inv<span class=\"_ _1\"></span>estments in accor<span class=\"_ _3\"></span>dance with the guideline<span class=\"_ _1\"></span>s of this policy<span class=\"_ _3\"></span>, typically the Interna<span class=\"_ _1\"></span>tional Private E<span class=\"_ _1\"></span>quity and V<span class=\"_ _3\"></span>entur<span class=\"_ _3\"></span>e Capital (\u201cIPEV\u201d) V<span class=\"_ _3\"></span>aluation Guideline<span class=\"_ _1\"></span>s (December 2022) dev<span class=\"_ _1\"></span>eloped by the British V<span class=\"_ _3\"></span>entur<span class=\"_ _3\"></span>e Capital Association and o<span class=\"_ _3\"></span>ther organisa<span class=\"_ _1\"></span>tions. These valu<span class=\"_ _1\"></span>ations ar<span class=\"_ _1\"></span>e then appr<span class=\"_ _1\"></span>ove<span class=\"_ _1\"></span>d by the Gr<span class=\"_ _3\"></span>oup\u2019s valuation commit<span class=\"_ _3\"></span>tee and wher<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>elevant ar<span class=\"_ _3\"></span>e also appr<span class=\"_ _1\"></span>ove<span class=\"_ _1\"></span>d by the independent bo<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ds of ea<span class=\"_ _1\"></span>ch fund.<span class=\"_ _28c\"> </span>While valua<span class=\"_ _1\"></span>tions of inv<span class=\"_ _1\"></span>estment<span class=\"_ _1\"></span>s are b<span class=\"_ _1\"></span>ased on assumptions that th<span class=\"_ _1\"></span>e Gr<span class=\"_ _1\"></span>oup consider<span class=\"_ _1\"></span>s ar<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>easonable under the cir<span class=\"_ _3\"></span>cumstances, th<span class=\"_ _1\"></span>e actual r<span class=\"_ _3\"></span>ealised gains and lo<span class=\"_ _1\"></span>sses will depend on, amongs<span class=\"_ _1\"></span>t other fa<span class=\"_ _1\"></span>ctor<span class=\"_ _1\"></span>s, futur<span class=\"_ _3\"></span>e operating r<span class=\"_ _3\"></span>esults, the valu<span class=\"_ _1\"></span>e of the asse<span class=\"_ _1\"></span>ts and mark<span class=\"_ _1\"></span>et conditions at the tim<span class=\"_ _1\"></span>e of disposal, an<span class=\"_ _1\"></span>y r<span class=\"_ _1\"></span>elated tr<span class=\"_ _3\"></span>ansaction costs and the timing an<span class=\"_ _1\"></span>d manner of sale, all o<span class=\"_ _3\"></span>f which may ultimately diff<span class=\"_ _3\"></span>er significantly fr<span class=\"_ _1\"></span>om the assumptions on which the valuations w<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>e based. F<span class=\"_ _3\"></span>urther details on the mov<span class=\"_ _1\"></span>ements in the y<span class=\"_ _1\"></span>ear and a sensitivity analysis ar<span class=\"_ _3\"></span>e set out below<span class=\"_ _1\"></span>.<span class=\"_ _28c\"> </span><table class=\"s w1a9 h18a\" id=\"_63cce9b3-4b05-4984-8886-cda2c6de48c8\"><tr><td></td><td class=\"t m0 x264 h2d y2a07 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x265 h22 y2a08 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x266 h2d y2a09 ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x267 h22 y2a0a ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x266 h2d y2a0b ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x267 h22 y2a0c ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y279f wd3 h15c\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d3 y27a0 w3a h15a\"><div class=\"t m0 x230 h9 y2716 ff2 fs7 fc1 sc0 ls1 ws0\">5,420<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d4 y279f w59 h15b\"><div class=\"t m0 x230 h9 y2718 ff3 fs7 fc4 sc0 ls1 ws0\">4,726<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y28af w186 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Additions<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5b7 y28b0 w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,452<span class=\"_ _28c\"> </span></div></td><td class=\"c n x731 y28af w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,266<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w1aa h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">F<span class=\"_ _3\"></span>air value movemen<span class=\"_ _1\"></span>ts<span class=\"_ _28c\"> </span></div></td><td class=\"c n x732 y277c w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">278<span class=\"_ _28c\"> </span></div></td><td class=\"c n x733 y277b w58 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">75<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w1ab h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Sales pr<span class=\"_ _3\"></span>oceeds<span class=\"_ _28c\"> </span></div></td><td class=\"c n x455 y277d w65 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(121)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x734 y277e w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(647)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a wd6 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x735 y274a w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">7,029<span class=\"_ _28c\"> </span></div></td><td class=\"c n x736 y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,420<span class=\"_ _28c\"> </span></div></td></tr></table>The NA<span class=\"_ _0\"></span>V of these fund<span class=\"_ _1\"></span>s or inves<span class=\"_ _1\"></span>tments r<span class=\"_ _3\"></span>epresen<span class=\"_ _1\"></span>t the fair value a<span class=\"_ _1\"></span>t the end of th<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>eporting period and as such a r<span class=\"_ _1\"></span>ange o<span class=\"_ _1\"></span>f unobservable inpu<span class=\"_ _1\"></span>ts is not r<span class=\"_ _3\"></span>eported. If the NA<span class=\"_ _0\"></span>V of those fund<span class=\"_ _1\"></span>s changed b<span class=\"_ _1\"></span>y +/- 10%, then the valua<span class=\"_ _1\"></span>tion of the in<span class=\"_ _1\"></span>vestmen<span class=\"_ _1\"></span>ts would chang<span class=\"_ _1\"></span>e by +/- \u00a3703,000 (2025: +/- \u00a3542,000).<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-500": {
   "value": "15. Inv<span class=\"_ _1\"></span>estments at FVTPL<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>Inve<span class=\"_ _1\"></span>stments at FVTPL ar<span class=\"_ _3\"></span>e r<span class=\"_ _1\"></span>ecognised initially at f<span class=\"_ _1\"></span>air value, which is normally the transac<span class=\"_ _1\"></span>tion price. Subsequ<span class=\"_ _1\"></span>ent to initial r<span class=\"_ _3\"></span>ecognition, inve<span class=\"_ _1\"></span>stments at FVTPL ar<span class=\"_ _3\"></span>e measur<span class=\"_ _3\"></span>ed at fair valu<span class=\"_ _1\"></span>e with changes r<span class=\"_ _3\"></span>ecognised in the sta<span class=\"_ _1\"></span>tement o<span class=\"_ _3\"></span>f comprehensiv<span class=\"_ _1\"></span>e income.<span class=\"_ _28c\"> </span>Inve<span class=\"_ _1\"></span>stments at FVTPL ar<span class=\"_ _3\"></span>e the Gr<span class=\"_ _3\"></span>oup\u2019s co-investm<span class=\"_ _1\"></span>ent into L<span class=\"_ _1\"></span>imited Partn<span class=\"_ _1\"></span>ership fund<span class=\"_ _1\"></span>s and V<span class=\"_ _1\"></span>CT inv<span class=\"_ _3\"></span>estments managed b<span class=\"_ _1\"></span>y the Gr<span class=\"_ _3\"></span>oup. Fair v<span class=\"_ _1\"></span>alue is calculat<span class=\"_ _1\"></span>ed as the Gr<span class=\"_ _3\"></span>oup\u2019s share of NA<span class=\"_ _0\"></span>V<span class=\"_ _3\"></span>s of these fun<span class=\"_ _1\"></span>ds and inv<span class=\"_ _1\"></span>estments. T<span class=\"_ _1\"></span>hese NA<span class=\"_ _0\"></span>V<span class=\"_ _3\"></span>s are subject t<span class=\"_ _3\"></span>o the Group\u2019s f<span class=\"_ _1\"></span>und valuations polic<span class=\"_ _1\"></span>y which sets out a<span class=\"_ _1\"></span>cceptable me<span class=\"_ _1\"></span>thodologies that ma<span class=\"_ _1\"></span>y be applied in valuing a fund\u2019s inv<span class=\"_ _1\"></span>estment<span class=\"_ _1\"></span>s. Each quarter<span class=\"_ _3\"></span>, each Inv<span class=\"_ _3\"></span>estment Manager valu<span class=\"_ _1\"></span>es their inv<span class=\"_ _1\"></span>estments in accor<span class=\"_ _3\"></span>dance with the guideline<span class=\"_ _1\"></span>s of this policy<span class=\"_ _3\"></span>, typically the Interna<span class=\"_ _1\"></span>tional Private E<span class=\"_ _1\"></span>quity and V<span class=\"_ _3\"></span>entur<span class=\"_ _3\"></span>e Capital (\u201cIPEV\u201d) V<span class=\"_ _3\"></span>aluation Guideline<span class=\"_ _1\"></span>s (December 2022) dev<span class=\"_ _1\"></span>eloped by the British V<span class=\"_ _3\"></span>entur<span class=\"_ _3\"></span>e Capital Association and o<span class=\"_ _3\"></span>ther organisa<span class=\"_ _1\"></span>tions. These valu<span class=\"_ _1\"></span>ations ar<span class=\"_ _1\"></span>e then appr<span class=\"_ _1\"></span>ove<span class=\"_ _1\"></span>d by the Gr<span class=\"_ _3\"></span>oup\u2019s valuation commit<span class=\"_ _3\"></span>tee and wher<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>elevant ar<span class=\"_ _3\"></span>e also appr<span class=\"_ _1\"></span>ove<span class=\"_ _1\"></span>d by the independent bo<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ds of ea<span class=\"_ _1\"></span>ch fund.<span class=\"_ _28c\"> </span>While valua<span class=\"_ _1\"></span>tions of inv<span class=\"_ _1\"></span>estment<span class=\"_ _1\"></span>s are b<span class=\"_ _1\"></span>ased on assumptions that th<span class=\"_ _1\"></span>e Gr<span class=\"_ _1\"></span>oup consider<span class=\"_ _1\"></span>s ar<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>easonable under the cir<span class=\"_ _3\"></span>cumstances, th<span class=\"_ _1\"></span>e actual r<span class=\"_ _3\"></span>ealised gains and lo<span class=\"_ _1\"></span>sses will depend on, amongs<span class=\"_ _1\"></span>t other fa<span class=\"_ _1\"></span>ctor<span class=\"_ _1\"></span>s, futur<span class=\"_ _3\"></span>e operating r<span class=\"_ _3\"></span>esults, the valu<span class=\"_ _1\"></span>e of the asse<span class=\"_ _1\"></span>ts and mark<span class=\"_ _1\"></span>et conditions at the tim<span class=\"_ _1\"></span>e of disposal, an<span class=\"_ _1\"></span>y r<span class=\"_ _1\"></span>elated tr<span class=\"_ _3\"></span>ansaction costs and the timing an<span class=\"_ _1\"></span>d manner of sale, all o<span class=\"_ _3\"></span>f which may ultimately diff<span class=\"_ _3\"></span>er significantly fr<span class=\"_ _1\"></span>om the assumptions on which the valuations w<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>e based. F<span class=\"_ _3\"></span>urther details on the mov<span class=\"_ _1\"></span>ements in the y<span class=\"_ _1\"></span>ear and a sensitivity analysis ar<span class=\"_ _3\"></span>e set out below<span class=\"_ _1\"></span>.<span class=\"_ _28c\"> </span><div class=\"gs219\"><table class=\"s w1a9 h18a\" id=\"_63cce9b3-4b05-4984-8886-cda2c6de48c8\"><tr><td></td><td class=\"t m0 x264 h2d y2a07 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x265 h22 y2a08 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x266 h2d y2a09 ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x267 h22 y2a0a ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x266 h2d y2a0b ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x267 h22 y2a0c ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y279f wd3 h15c\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d3 y27a0 w3a h15a\"><div class=\"t m0 x230 h9 y2716 ff2 fs7 fc1 sc0 ls1 ws0\">5,420<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d4 y279f w59 h15b\"><div class=\"t m0 x230 h9 y2718 ff3 fs7 fc4 sc0 ls1 ws0\">4,726<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y28af w186 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Additions<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5b7 y28b0 w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,452<span class=\"_ _28c\"> </span></div></td><td class=\"c n x731 y28af w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,266<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w1aa h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">F<span class=\"_ _3\"></span>air value movemen<span class=\"_ _1\"></span>ts<span class=\"_ _28c\"> </span></div></td><td class=\"c n x732 y277c w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">278<span class=\"_ _28c\"> </span></div></td><td class=\"c n x733 y277b w58 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">75<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w1ab h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Sales pr<span class=\"_ _3\"></span>oceeds<span class=\"_ _28c\"> </span></div></td><td class=\"c n x455 y277d w65 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(121)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x734 y277e w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(647)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a wd6 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x735 y274a w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">7,029<span class=\"_ _28c\"> </span></div></td><td class=\"c n x736 y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,420<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2c3\">The NA<span class=\"_ _0\"></span>V of these fund<span class=\"_ _1\"></span>s or inves<span class=\"_ _1\"></span>tments r<span class=\"_ _3\"></span>epresen<span class=\"_ _1\"></span>t the fair value a<span class=\"_ _1\"></span>t the end of th<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>eporting </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs2c4\">period and as such a r<span class=\"_ _1\"></span>ange o<span class=\"_ _1\"></span>f unobservable inpu<span class=\"_ _1\"></span>ts is not r<span class=\"_ _3\"></span>eported. If the NA<span class=\"_ _0\"></span>V of those fund<span class=\"_ _1\"></span>s </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2c5\">changed b<span class=\"_ _1\"></span>y +/- 10%, then the valua<span class=\"_ _1\"></span>tion of the in<span class=\"_ _1\"></span>vestmen<span class=\"_ _1\"></span>ts would chang<span class=\"_ _1\"></span>e by +/- \u00a3703,000 (2025: </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs2c6\">+/- \u00a3542,000).<span class=\"_ _28c\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-534": {
   "value": "Accounting policy:<span class=\"_ _28c\"> </span>Inve<span class=\"_ _1\"></span>stments at FVTPL ar<span class=\"_ _3\"></span>e r<span class=\"_ _1\"></span>ecognised initially at f<span class=\"_ _1\"></span>air value, which is normally the transac<span class=\"_ _1\"></span>tion price. Subsequ<span class=\"_ _1\"></span>ent to initial r<span class=\"_ _3\"></span>ecognition, inve<span class=\"_ _1\"></span>stments at FVTPL ar<span class=\"_ _3\"></span>e measur<span class=\"_ _3\"></span>ed at fair valu<span class=\"_ _1\"></span>e with changes r<span class=\"_ _3\"></span>ecognised in the sta<span class=\"_ _1\"></span>tement o<span class=\"_ _3\"></span>f comprehensiv<span class=\"_ _1\"></span>e income.<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-501": {
   "value": "16. Contract costs<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup may enter in<span class=\"_ _1\"></span>to placemen<span class=\"_ _1\"></span>t agency a<span class=\"_ _1\"></span>gr<span class=\"_ _1\"></span>eements with pr<span class=\"_ _3\"></span>oviders who will seek to r<span class=\"_ _1\"></span>aise inve<span class=\"_ _1\"></span>stor monies. W<span class=\"_ _1\"></span>her<span class=\"_ _3\"></span>e placement agency f<span class=\"_ _3\"></span>ees ar<span class=\"_ _1\"></span>e incr<span class=\"_ _3\"></span>emental to obt<span class=\"_ _1\"></span>aining, extendin<span class=\"_ _1\"></span>g or modifying a contr<span class=\"_ _3\"></span>act with a customer<span class=\"_ _3\"></span>, these f<span class=\"_ _3\"></span>ees ar<span class=\"_ _1\"></span>e capitalised and then expensed on a sy<span class=\"_ _1\"></span>stematic b<span class=\"_ _1\"></span>asis consisten<span class=\"_ _1\"></span>t with the pat<span class=\"_ _1\"></span>tern of tr<span class=\"_ _3\"></span>ansfer o<span class=\"_ _1\"></span>f the services to which the asse<span class=\"_ _1\"></span>t r<span class=\"_ _1\"></span>elates. W<span class=\"_ _1\"></span>her<span class=\"_ _1\"></span>e placement a<span class=\"_ _1\"></span>gency f<span class=\"_ _3\"></span>ees are n<span class=\"_ _1\"></span>ot consider<span class=\"_ _3\"></span>ed to be incr<span class=\"_ _3\"></span>emental, these ar<span class=\"_ _3\"></span>e expensed as they ar<span class=\"_ _1\"></span>e incurr<span class=\"_ _3\"></span>ed. Capitalised placemen<span class=\"_ _1\"></span>t fe<span class=\"_ _1\"></span>es ar<span class=\"_ _1\"></span>e included within con<span class=\"_ _1\"></span>tract c<span class=\"_ _1\"></span>osts.<span class=\"_ _28c\"> </span>Re<span class=\"_ _1\"></span>tainer amounts paid t<span class=\"_ _1\"></span>o placement a<span class=\"_ _1\"></span>gents ar<span class=\"_ _3\"></span>e reco<span class=\"_ _1\"></span>gnised as an asset. W<span class=\"_ _1\"></span>her<span class=\"_ _1\"></span>e the placement a<span class=\"_ _1\"></span>gent is suc<span class=\"_ _1\"></span>cessful in ob<span class=\"_ _3\"></span>taining a contr<span class=\"_ _1\"></span>act with a cust<span class=\"_ _1\"></span>omer<span class=\"_ _3\"></span>, the re<span class=\"_ _1\"></span>tainer amounts ar<span class=\"_ _3\"></span>e offse<span class=\"_ _1\"></span>t against th<span class=\"_ _1\"></span>e gr<span class=\"_ _1\"></span>oss placemen<span class=\"_ _1\"></span>t agency f<span class=\"_ _3\"></span>ees when incurr<span class=\"_ _3\"></span>ed. If unsucce<span class=\"_ _1\"></span>ssful, the r<span class=\"_ _3\"></span>etainer amounts ar<span class=\"_ _3\"></span>e expensed.<span class=\"_ _28c\"> </span>Ke<span class=\"_ _3\"></span>y judgement:<span class=\"_ _28c\"> </span>When deciding whe<span class=\"_ _3\"></span>ther placement agenc<span class=\"_ _1\"></span>y f<span class=\"_ _1\"></span>ees ar<span class=\"_ _1\"></span>e incr<span class=\"_ _3\"></span>emental to obt<span class=\"_ _1\"></span>aining, exten<span class=\"_ _1\"></span>ding or modifying a contr<span class=\"_ _3\"></span>act with a custom<span class=\"_ _1\"></span>er<span class=\"_ _3\"></span>, the Group m<span class=\"_ _1\"></span>ust consider whe<span class=\"_ _1\"></span>ther an individual inve<span class=\"_ _1\"></span>stor is the cu<span class=\"_ _1\"></span>stomer or whe<span class=\"_ _1\"></span>ther the fund tha<span class=\"_ _1\"></span>t the inv<span class=\"_ _1\"></span>estor is in<span class=\"_ _1\"></span>vestin<span class=\"_ _1\"></span>g into is the cust<span class=\"_ _1\"></span>omer<span class=\"_ _0\"></span>. Wher<span class=\"_ _1\"></span>e the individual in<span class=\"_ _3\"></span>vestor is the cu<span class=\"_ _1\"></span>stomer<span class=\"_ _3\"></span>, the f<span class=\"_ _1\"></span>ees will be incr<span class=\"_ _3\"></span>emental. Wher<span class=\"_ _3\"></span>e the customer is th<span class=\"_ _1\"></span>e fund, the f<span class=\"_ _3\"></span>ees for the individ<span class=\"_ _1\"></span>ual inv<span class=\"_ _1\"></span>estor w<span class=\"_ _1\"></span>ould not be incr<span class=\"_ _3\"></span>emental.<span class=\"_ _28c\"> </span><table class=\"s wc7 h182\" id=\"_45b42b97-dd21-4e0c-8fb1-9d552c87101a\"><tr><td></td><td class=\"t m0 x463 h2d y2a01 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x464 h22 y2a02 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x41e h2d y2a03 ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x4d9 h22 y2a04 ff3 fs12 fc4 sc0 ls1 ws0\"> 2025 </td></tr><tr><td></td><td class=\"t m0 x41e h2d y2a05 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x41f h22 y2a06 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y277b w1a6 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Incr<span class=\"_ _3\"></span>emental placement ag<span class=\"_ _1\"></span>ency f<span class=\"_ _3\"></span>ees, of which:<span class=\"_ _28c\"> </span></div></td><td class=\"c n x72d y277c w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,722<span class=\"_ _28c\"> </span></div></td><td class=\"c n x72e y277b w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,763<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w1a7 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Non-curr<span class=\"_ _3\"></span>ent assets<span class=\"_ _28c\"> </span></div></td><td class=\"c n x72f y277d w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,833<span class=\"_ _28c\"> </span></div></td><td class=\"c n x730 y277e w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">4,903<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2749 w1a8 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Curr<span class=\"_ _3\"></span>ent assets<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d5 y274a w3f h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">889<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d6 y2749 w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">860</div></td></tr></table>",
   "dimensions": {
    "concept": "foresightgroup:DisclosureOfContractAssets",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-588": {
   "value": "17. T<span class=\"_ _0\"></span>rade and other r<span class=\"_ _1\"></span>eceivables<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>T<span class=\"_ _0\"></span>rade and o<span class=\"_ _1\"></span>ther r<span class=\"_ _1\"></span>eceivables ar<span class=\"_ _3\"></span>e rec<span class=\"_ _1\"></span>ognised initially at tr<span class=\"_ _3\"></span>ansaction price less at<span class=\"_ _1\"></span>tributable transac<span class=\"_ _1\"></span>tion costs. Sub<span class=\"_ _1\"></span>sequent t<span class=\"_ _1\"></span>o initial r<span class=\"_ _1\"></span>ecognition they ar<span class=\"_ _3\"></span>e measur<span class=\"_ _3\"></span>ed at amortised cost using the e<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>ective in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est method, less any impairm<span class=\"_ _1\"></span>ent losses. F<span class=\"_ _3\"></span>or trade r<span class=\"_ _3\"></span>eceivables this is becaus<span class=\"_ _1\"></span>e they meet th<span class=\"_ _1\"></span>e criteria set o<span class=\"_ _1\"></span>ut under IFRS 9, bein<span class=\"_ _1\"></span>g assets held within a bu<span class=\"_ _1\"></span>siness model that giv<span class=\"_ _1\"></span>e rise to con<span class=\"_ _1\"></span>tract<span class=\"_ _1\"></span>ual cash flows an<span class=\"_ _1\"></span>d ar<span class=\"_ _1\"></span>e solely payments o<span class=\"_ _3\"></span>f principal and inter<span class=\"_ _3\"></span>est (\u201cSPPI\u201d). If the arran<span class=\"_ _1\"></span>gement cons<span class=\"_ _1\"></span>titute<span class=\"_ _1\"></span>s a financing trans<span class=\"_ _1\"></span>action, f<span class=\"_ _1\"></span>or example if payment is de<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>ed beyon<span class=\"_ _1\"></span>d normal business t<span class=\"_ _1\"></span>erms, then it is measur<span class=\"_ _3\"></span>ed at the pr<span class=\"_ _3\"></span>esent value of fu<span class=\"_ _1\"></span>tur<span class=\"_ _3\"></span>e payments discount<span class=\"_ _3\"></span>ed at a market r<span class=\"_ _3\"></span>ate of int<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>est f<span class=\"_ _3\"></span>or a similar debt instrument.<span class=\"_ _28c\"> </span>F<span class=\"_ _1\"></span>or trade r<span class=\"_ _3\"></span>eceivables, the Gr<span class=\"_ _3\"></span>oup applies a simplified appr<span class=\"_ _1\"></span>oach in calcula<span class=\"_ _1\"></span>ting expect<span class=\"_ _1\"></span>ed cr<span class=\"_ _1\"></span>edit losses (\u201cE<span class=\"_ _1\"></span>CLs\u201d). Ther<span class=\"_ _3\"></span>efor<span class=\"_ _3\"></span>e, the Gr<span class=\"_ _1\"></span>oup does no<span class=\"_ _1\"></span>t track chan<span class=\"_ _1\"></span>ges in cr<span class=\"_ _3\"></span>edit risk, but instead r<span class=\"_ _1\"></span>ecognises a lo<span class=\"_ _1\"></span>ss allowanc<span class=\"_ _1\"></span>e based on lif<span class=\"_ _3\"></span>etime ECLs at ea<span class=\"_ _1\"></span>ch reportin<span class=\"_ _1\"></span>g date. T<span class=\"_ _1\"></span>he Gr<span class=\"_ _3\"></span>oup has established a pr<span class=\"_ _3\"></span>ovision matrix that is b<span class=\"_ _1\"></span>ased on its historic<span class=\"_ _1\"></span>al cre<span class=\"_ _1\"></span>dit loss experience, a<span class=\"_ _1\"></span>djusted f<span class=\"_ _1\"></span>or f<span class=\"_ _1\"></span>orwar<span class=\"_ _3\"></span>d-looking factor<span class=\"_ _1\"></span>s specific to the deb<span class=\"_ _3\"></span>tors and the econ<span class=\"_ _1\"></span>omic envir<span class=\"_ _3\"></span>onment. When a tr<span class=\"_ _1\"></span>ade r<span class=\"_ _1\"></span>eceivable is cr<span class=\"_ _3\"></span>edit impaired, it is writ<span class=\"_ _3\"></span>ten off ag<span class=\"_ _1\"></span>ainst trade r<span class=\"_ _3\"></span>eceivables and the amount o<span class=\"_ _1\"></span>f the loss is r<span class=\"_ _3\"></span>ecognised in the stat<span class=\"_ _3\"></span>ement of compr<span class=\"_ _3\"></span>ehensive income. Sub<span class=\"_ _1\"></span>sequent r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>eries of am<span class=\"_ _1\"></span>ounts pr<span class=\"_ _3\"></span>eviously writt<span class=\"_ _1\"></span>en off ar<span class=\"_ _3\"></span>e credit<span class=\"_ _1\"></span>ed to the sta<span class=\"_ _1\"></span>tement o<span class=\"_ _3\"></span>f comprehensiv<span class=\"_ _1\"></span>e income. Amortised c<span class=\"_ _1\"></span>ost<span class=\"_ _28c\"> </span>The amortised c<span class=\"_ _1\"></span>ost of a finan<span class=\"_ _1\"></span>cial asset is the amoun<span class=\"_ _1\"></span>t at which the financial asse<span class=\"_ _1\"></span>t is measur<span class=\"_ _3\"></span>ed at initial r<span class=\"_ _3\"></span>ecognition, minus principal r<span class=\"_ _3\"></span>epayments, plus or minu<span class=\"_ _1\"></span>s the cumulativ<span class=\"_ _1\"></span>e amortisation using the e<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>ective in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est method of an<span class=\"_ _3\"></span>y differ<span class=\"_ _3\"></span>ence between the initial amoun<span class=\"_ _1\"></span>t r<span class=\"_ _1\"></span>ecognised and the maturity am<span class=\"_ _1\"></span>ount, minus an<span class=\"_ _1\"></span>y r<span class=\"_ _1\"></span>eduction f<span class=\"_ _3\"></span>or impairment. Der<span class=\"_ _3\"></span>ecognition<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup derec<span class=\"_ _1\"></span>ognises a financial asse<span class=\"_ _3\"></span>t when the contract<span class=\"_ _1\"></span>ual right<span class=\"_ _1\"></span>s to the cash flow<span class=\"_ _1\"></span>s fr<span class=\"_ _1\"></span>om the asset e<span class=\"_ _1\"></span>xpir<span class=\"_ _1\"></span>e, or it transf<span class=\"_ _3\"></span>ers the right<span class=\"_ _1\"></span>s to r<span class=\"_ _3\"></span>eceive the contr<span class=\"_ _1\"></span>actu<span class=\"_ _1\"></span>al cash flows in a transac<span class=\"_ _1\"></span>tion in which substan<span class=\"_ _1\"></span>tially all of the risk<span class=\"_ _1\"></span>s and r<span class=\"_ _1\"></span>ewar<span class=\"_ _3\"></span>ds of own<span class=\"_ _1\"></span>ership o<span class=\"_ _1\"></span>f the financial asset ar<span class=\"_ _3\"></span>e transf<span class=\"_ _3\"></span>erred, or in which the G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>up neither trans<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ers nor r<span class=\"_ _3\"></span>etains substantially all o<span class=\"_ _3\"></span>f the risks and r<span class=\"_ _3\"></span>ewar<span class=\"_ _3\"></span>ds of owner<span class=\"_ _1\"></span>ship and does no<span class=\"_ _1\"></span>t r<span class=\"_ _1\"></span>etain contr<span class=\"_ _3\"></span>ol of the financial asse<span class=\"_ _1\"></span>t.<span class=\"_ _28c\"> </span>On der<span class=\"_ _3\"></span>ecognition of a financial asse<span class=\"_ _1\"></span>t, the diff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ence betw<span class=\"_ _1\"></span>een the carrying amoun<span class=\"_ _1\"></span>t of the asset (or the carryin<span class=\"_ _1\"></span>g amount alloca<span class=\"_ _1\"></span>ted to the portion o<span class=\"_ _3\"></span>f the asset that is der<span class=\"_ _3\"></span>ecognised) and the consider<span class=\"_ _1\"></span>ation r<span class=\"_ _3\"></span>eceived (including an<span class=\"_ _1\"></span>y new asset ob<span class=\"_ _3\"></span>tained less any new liability ass<span class=\"_ _1\"></span>umed) is r<span class=\"_ _1\"></span>ecognised in th<span class=\"_ _1\"></span>e statemen<span class=\"_ _1\"></span>t of compr<span class=\"_ _3\"></span>ehensive incom<span class=\"_ _1\"></span>e. Any int<span class=\"_ _3\"></span>erest in su<span class=\"_ _1\"></span>ch transf<span class=\"_ _3\"></span>erred finan<span class=\"_ _1\"></span>cial assets that is cr<span class=\"_ _3\"></span>eated or r<span class=\"_ _3\"></span>etained b<span class=\"_ _1\"></span>y the Gr<span class=\"_ _3\"></span>oup is r<span class=\"_ _1\"></span>ecognised as a s<span class=\"_ _1\"></span>eparat<span class=\"_ _1\"></span>e asset or liability. Pr<span class=\"_ _1\"></span>epayment<span class=\"_ _1\"></span>s arise wher<span class=\"_ _1\"></span>e the Gr<span class=\"_ _3\"></span>oup pays cash in adv<span class=\"_ _1\"></span>ance f<span class=\"_ _3\"></span>or services. As the service is pr<span class=\"_ _1\"></span>ovided, the pr<span class=\"_ _3\"></span>epayment is r<span class=\"_ _3\"></span>educed, and the oper<span class=\"_ _1\"></span>ating expens<span class=\"_ _1\"></span>e is r<span class=\"_ _1\"></span>ecognised in the stat<span class=\"_ _1\"></span>ement of c<span class=\"_ _1\"></span>ompr<span class=\"_ _1\"></span>ehensive incom<span class=\"_ _1\"></span>e.<span class=\"_ _28c\"> </span><table class=\"s w1b3 h18c\" id=\"_12f549a5-fd94-4820-9032-14a7b72d5320\"><tr><td></td><td class=\"t m0 x264 h2d y2a1a ff2 fs12 fc1 sc0 ls1 ws0\">31 March<span class=\"_ _28c\"> </span></td><td class=\"t m0 x265 h22 y2a1b ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch</td></tr><tr><td></td><td class=\"t m0 x4dd h2d y2a1c ff2 fs12 fc1 sc0 ls1 ws0\"> 2026 </td><td class=\"t m0 x4de h22 y2a1d ff3 fs12 fc4 sc0 ls1 ws0\"> 2025 </td></tr><tr><td></td><td class=\"t m0 x266 h2d y2a1e ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x267 h22 y2a1f ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y2788 w1b4 h15c\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>rade r<span class=\"_ _3\"></span>eceivables<span class=\"_ _28c\"> </span></div></td><td class=\"c n x748 y2789 w55 h15a\"><div class=\"t m0 x230 h9 y2716 ff2 fs7 fc1 sc0 ls1 ws0\">27,376<span class=\"_ _28c\"> </span></div></td><td class=\"c n x749 y2788 w55 h15b\"><div class=\"t m0 x230 h9 y2718 ff3 fs7 fc4 sc0 ls1 ws0\">26,608<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y278a w1b5 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Other r<span class=\"_ _3\"></span>eceivables<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74a y278b w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">8,056<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74b y278a w59 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">7,347<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2a20 w1b6 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Pr<span class=\"_ _1\"></span>epayment<span class=\"_ _1\"></span>s<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4e3 y2a21 w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,324<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4e4 y2a20 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">4,523<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2a22 w1b7 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">S<span class=\"_ _1\"></span>taff advan<span class=\"_ _1\"></span>ces<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74c y2a23 w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">500<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74d y2a22 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">400<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2791 w1b8 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>ax r<span class=\"_ _1\"></span>eceivable<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74e y2790 w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,095<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74f y2791 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x279 y2792 w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">44,351<span class=\"_ _28c\"> </span></div></td><td class=\"c n x27a y2793 w55 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">38,878<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y2a24 ff2 fs7 fc1 sc0 ls1 ws0\">Less non-curr<span class=\"_ _1\"></span>ent assets:<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y2795 w1b4 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>rade r<span class=\"_ _3\"></span>eceivables<span class=\"_ _28c\"> </span></div></td><td class=\"c n x750 y2796 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,261<span class=\"_ _28c\"> </span></div></td><td class=\"c n x403 y2795 w59 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,239<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2797 w1b7 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">S<span class=\"_ _1\"></span>taff advan<span class=\"_ _1\"></span>ces<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74c y2798 w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">500<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74d y2797 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">100<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x4e9 y279a w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,761<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4ea y2799 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,339<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y2a25 ff2 fs7 fc1 sc0 ls1 ws0\">Current asse<span class=\"_ _1\"></span>ts:<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y2883 w1b4 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>rade r<span class=\"_ _3\"></span>eceivables<span class=\"_ _28c\"> </span></div></td><td class=\"c n x748 y2884 w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">26,115<span class=\"_ _28c\"> </span></div></td><td class=\"c n x749 y2883 w55 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">25,369<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2886 w1b5 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Other r<span class=\"_ _3\"></span>eceivables<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74a y2885 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">8,056<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74b y2886 w59 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">7,347<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y27a1 w1b6 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Pr<span class=\"_ _1\"></span>epayment<span class=\"_ _1\"></span>s<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4e3 y27a2 w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,324<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4e4 y27a1 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">4,523<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w1b7 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">S<span class=\"_ _1\"></span>taff advan<span class=\"_ _1\"></span>ces<span class=\"_ _28c\"> </span></div></td><td class=\"c n x751 y277c w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x752 y277b w5b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">300<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w1b8 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>ax r<span class=\"_ _1\"></span>eceivable<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74e y277d w59 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,095<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74f y277e w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x279 y274a w55 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">42,590<span class=\"_ _28c\"> </span></div></td><td class=\"c n x27a y2749 w55 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">37,539<span class=\"_ _28c\"> </span></div></td></tr></table>The Gr<span class=\"_ _3\"></span>oup considers tha<span class=\"_ _1\"></span>t the carrying value o<span class=\"_ _3\"></span>f trade r<span class=\"_ _1\"></span>eceivables, o<span class=\"_ _1\"></span>ther r<span class=\"_ _3\"></span>eceivables and staff advanc<span class=\"_ _1\"></span>es appr<span class=\"_ _1\"></span>oxima<span class=\"_ _1\"></span>tes t<span class=\"_ _1\"></span>o their fair value. S<span class=\"_ _3\"></span>taff advanc<span class=\"_ _1\"></span>es hav<span class=\"_ _1\"></span>e been made in or<span class=\"_ _1\"></span>der to r<span class=\"_ _3\"></span>etain ke<span class=\"_ _1\"></span>y staff and ar<span class=\"_ _3\"></span>e expensed ov<span class=\"_ _1\"></span>er five ye<span class=\"_ _1\"></span>ars in line with the c<span class=\"_ _1\"></span>ontrac<span class=\"_ _1\"></span>tual terms o<span class=\"_ _3\"></span>f the advances but ar<span class=\"_ _3\"></span>e repay<span class=\"_ _1\"></span>able if the r<span class=\"_ _1\"></span>elevant in<span class=\"_ _1\"></span>dividual lea<span class=\"_ _1\"></span>ves the Gr<span class=\"_ _3\"></span>oup.<span class=\"_ _28c\"> </span>The agein<span class=\"_ _1\"></span>g pr<span class=\"_ _1\"></span>ofile o<span class=\"_ _1\"></span>f the Gr<span class=\"_ _3\"></span>oup\u2019s trade r<span class=\"_ _1\"></span>eceivables is as f<span class=\"_ _3\"></span>ollows:<span class=\"_ _28c\"> </span><table class=\"s wc7 h18b\" id=\"_9544bc38-c22e-4744-92dc-e627bbab7db9\"><tr><td></td><td class=\"t m0 x463 h2d y2a0d ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x464 h22 y2a0e ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x41e h2d y2a0f ff2 fs12 fc1 sc0 ls1 ws0\">2026<span class=\"_ _28c\"> </span></td><td class=\"t m0 x465 h22 y2a10 ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x4f9 h2d y2a11 ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x41f h22 y2a12 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y279b w1ac h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Curr<span class=\"_ _3\"></span>ent<span class=\"_ _28c\"> </span></div></td><td class=\"c n x737 y279c w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">23,802<span class=\"_ _28c\"> </span></div></td><td class=\"c n x738 y279b w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">23,470<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x420 h2e y2a13 ff2 fs7 fc1 sc0 ls1 ws0\">Over<span class=\"_ _3\"></span>due<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y279f w1ad h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">&lt; 30 days<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5dc y27a0 wfe h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">441<span class=\"_ _28c\"> </span></div></td><td class=\"c n x739 y279f w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">55<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y28af w1ae h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">30-60 days<span class=\"_ _28c\"> </span></div></td><td class=\"c n x73a y28b0 wfe h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">747<span class=\"_ _28c\"> </span></div></td><td class=\"c n x73b y28af w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">276<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w1ae h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">60-90 days<span class=\"_ _28c\"> </span></div></td><td class=\"c n x73a y277c wfe h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">150<span class=\"_ _28c\"> </span></div></td><td class=\"c n x73b y277b w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">391<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w1ad h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">&gt; 90 days<span class=\"_ _28c\"> </span></div></td><td class=\"c n x73c y277d wf7 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2,236<span class=\"_ _28c\"> </span></div></td><td class=\"c n x73d y277e w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,416<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x73e y274a w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">27,376<span class=\"_ _28c\"> </span></div></td><td class=\"c n x73f y2749 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">26,608<span class=\"_ _28c\"> </span></div></td></tr></table>The mov<span class=\"_ _3\"></span>ement in the impairment allowan<span class=\"_ _1\"></span>ce f<span class=\"_ _1\"></span>or trade r<span class=\"_ _3\"></span>eceivables is as f<span class=\"_ _3\"></span>ollows:<span class=\"_ _28c\"> </span><table class=\"s w1af h16a\" id=\"_f161a0e8-0bfd-486b-ac98-281b1be226b3\"><tr><td></td><td class=\"t m0 x463 h2d y2a14 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x464 h22 y2a15 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x41e h2d y2a16 ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x465 h22 y2a17 ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x41e h2d y2a18 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x41f h22 y2a19 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y28af wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x740 y28b0 w3f h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">467<span class=\"_ _28c\"> </span></div></td><td class=\"c n x741 y28af w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">61<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w1b0 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">W<span class=\"_ _1\"></span>ritt<span class=\"_ _1\"></span>en off durin<span class=\"_ _1\"></span>g the period as uncollectible<span class=\"_ _28c\"> </span></div></td><td class=\"c n x742 y277c w8f h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(192)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x743 y277b w9b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(13)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w1b1 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Incr<span class=\"_ _3\"></span>ease during the period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x744 y277d w3e h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">72<span class=\"_ _28c\"> </span></div></td><td class=\"c n x745 y277e w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">419<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a w1b2 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x746 y274a w35 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">347<span class=\"_ _28c\"> </span></div></td><td class=\"c n x747 y2749 w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">467<span class=\"_ _28c\"> </span></div></td></tr></table>T<span class=\"_ _0\"></span>rade r<span class=\"_ _3\"></span>eceivables include amount<span class=\"_ _1\"></span>s which are pas<span class=\"_ _1\"></span>t due at the r<span class=\"_ _3\"></span>eporting date b<span class=\"_ _1\"></span>ut agains<span class=\"_ _1\"></span>t which the Gr<span class=\"_ _3\"></span>oup has not r<span class=\"_ _3\"></span>ecognised a pr<span class=\"_ _3\"></span>ovision for impairmen<span class=\"_ _1\"></span>t as ther<span class=\"_ _1\"></span>e has been no significan<span class=\"_ _1\"></span>t change in cr<span class=\"_ _3\"></span>edit quality and the amounts ar<span class=\"_ _3\"></span>e still consider<span class=\"_ _3\"></span>ed reco<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>able.<span class=\"_ _28c\"> </span>17. T<span class=\"_ _0\"></span>rade and other r<span class=\"_ _1\"></span>eceivables<span class=\"_ _28c\"> </span>In determinin<span class=\"_ _1\"></span>g the r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erability o<span class=\"_ _1\"></span>f trade r<span class=\"_ _3\"></span>eceivables, the Gr<span class=\"_ _3\"></span>oup consider<span class=\"_ _3\"></span>ed any change in the cr<span class=\"_ _3\"></span>edit quality of the tra<span class=\"_ _1\"></span>de re<span class=\"_ _1\"></span>ceivable fr<span class=\"_ _3\"></span>om the date the cr<span class=\"_ _3\"></span>edit was initially grant<span class=\"_ _1\"></span>ed up to the r<span class=\"_ _3\"></span>eporting date. Such chan<span class=\"_ _1\"></span>ges would inclu<span class=\"_ _1\"></span>de when one or mor<span class=\"_ _3\"></span>e detrimental ev<span class=\"_ _1\"></span>ents hav<span class=\"_ _1\"></span>e occurr<span class=\"_ _3\"></span>ed, such as significant financial difficul<span class=\"_ _1\"></span>ty of the c<span class=\"_ _1\"></span>ounterparty or it bec<span class=\"_ _1\"></span>oming pr<span class=\"_ _1\"></span>obable that the co<span class=\"_ _1\"></span>unterparty will ent<span class=\"_ _1\"></span>er bankruptc<span class=\"_ _1\"></span>y or other financial r<span class=\"_ _3\"></span>eorg<span class=\"_ _1\"></span>anisation. As the majority o<span class=\"_ _1\"></span>f trade r<span class=\"_ _3\"></span>eceivables ar<span class=\"_ _3\"></span>e fees s<span class=\"_ _1\"></span>ettle<span class=\"_ _1\"></span>d dir<span class=\"_ _1\"></span>ectly fr<span class=\"_ _1\"></span>om the cash o<span class=\"_ _1\"></span>f the r<span class=\"_ _1\"></span>espective f<span class=\"_ _1\"></span>unds, the cr<span class=\"_ _3\"></span>edit risk is consider<span class=\"_ _3\"></span>ed to be very low<span class=\"_ _1\"></span>. When tra<span class=\"_ _1\"></span>de r<span class=\"_ _1\"></span>eceivables ar<span class=\"_ _3\"></span>e fees s<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>tled dir<span class=\"_ _1\"></span>ectly fr<span class=\"_ _1\"></span>om inve<span class=\"_ _1\"></span>stee companies, i.e. dir<span class=\"_ _3\"></span>ectors\u2019 and m<span class=\"_ _1\"></span>onitoring f<span class=\"_ _3\"></span>ees, there is th<span class=\"_ _1\"></span>e possibility of financial diffic<span class=\"_ _1\"></span>ulty<span class=\"_ _3\"></span>, howe<span class=\"_ _1\"></span>ver thes<span class=\"_ _1\"></span>e fe<span class=\"_ _1\"></span>es individually ar<span class=\"_ _3\"></span>e not significant. Se<span class=\"_ _1\"></span>e note 29 f<span class=\"_ _3\"></span>or management o<span class=\"_ _3\"></span>f credit risk.<span class=\"_ _28c\"> </span>24. Def<span class=\"_ _1\"></span>erred tax asse<span class=\"_ _1\"></span>ts and liabilities<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>Def<span class=\"_ _3\"></span>erred tax is r<span class=\"_ _3\"></span>ecognised bas<span class=\"_ _1\"></span>ed on diff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ences betw<span class=\"_ _1\"></span>een the carrying valu<span class=\"_ _1\"></span>e of asse<span class=\"_ _1\"></span>ts and liabilities f<span class=\"_ _3\"></span>or accounting purpos<span class=\"_ _1\"></span>es and their tax valu<span class=\"_ _1\"></span>es (see no<span class=\"_ _1\"></span>te 10). Def<span class=\"_ _3\"></span>erred t<span class=\"_ _1\"></span>ax liabilities ar<span class=\"_ _1\"></span>e gener<span class=\"_ _1\"></span>ally r<span class=\"_ _1\"></span>ecognised f<span class=\"_ _3\"></span>or all taxable tempor<span class=\"_ _3\"></span>ary differ<span class=\"_ _3\"></span>ences and def<span class=\"_ _3\"></span>erred tax asset<span class=\"_ _1\"></span>s are only r<span class=\"_ _3\"></span>ecognised t<span class=\"_ _1\"></span>o the exten<span class=\"_ _1\"></span>t that the Gr<span class=\"_ _3\"></span>oup considers them t<span class=\"_ _1\"></span>o be r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable, which is de<span class=\"_ _1\"></span>termined b<span class=\"_ _1\"></span>y re<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ence to e<span class=\"_ _1\"></span>stimates th<span class=\"_ _1\"></span>at futur<span class=\"_ _3\"></span>e taxable pr<span class=\"_ _3\"></span>ofits will be available ag<span class=\"_ _1\"></span>ainst which deduc<span class=\"_ _1\"></span>tible temporary diff<span class=\"_ _3\"></span>eren<span class=\"_ _1\"></span>ces can be utilise<span class=\"_ _1\"></span>d. The carrying amo<span class=\"_ _1\"></span>unt of de<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>ed tax assets is r<span class=\"_ _3\"></span>eviewed a<span class=\"_ _1\"></span>t each stat<span class=\"_ _1\"></span>ement o<span class=\"_ _1\"></span>f financial position dat<span class=\"_ _1\"></span>e and r<span class=\"_ _3\"></span>educed to the ext<span class=\"_ _1\"></span>ent that it is n<span class=\"_ _1\"></span>o longer pr<span class=\"_ _3\"></span>obable that sufficient taxable pr<span class=\"_ _3\"></span>ofits will be available t<span class=\"_ _1\"></span>o allow all or part o<span class=\"_ _1\"></span>f the asset t<span class=\"_ _1\"></span>o be r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ed. Def<span class=\"_ _3\"></span>erred tax ass<span class=\"_ _1\"></span>ets and liabilities ar<span class=\"_ _3\"></span>e offse<span class=\"_ _1\"></span>t when ther<span class=\"_ _3\"></span>e is a legally enf<span class=\"_ _3\"></span>orceable righ<span class=\"_ _3\"></span>t to set o<span class=\"_ _1\"></span>ff curr<span class=\"_ _3\"></span>ent tax assets ag<span class=\"_ _1\"></span>ainst curr<span class=\"_ _3\"></span>ent tax liabilities and when they r<span class=\"_ _3\"></span>elate to inc<span class=\"_ _1\"></span>ome tax<span class=\"_ _1\"></span>es levied b<span class=\"_ _1\"></span>y the same taxa<span class=\"_ _1\"></span>tion authority and the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup intend<span class=\"_ _1\"></span>s to se<span class=\"_ _1\"></span>ttle its curr<span class=\"_ _3\"></span>ent tax assets and liabilities on a n<span class=\"_ _1\"></span>et basis. Def<span class=\"_ _3\"></span>erred tax ass<span class=\"_ _1\"></span>ets and liabilities ar<span class=\"_ _3\"></span>e measur<span class=\"_ _3\"></span>ed at the tax ra<span class=\"_ _1\"></span>tes that ar<span class=\"_ _3\"></span>e expected t<span class=\"_ _1\"></span>o apply to the period when the ass<span class=\"_ _1\"></span>et is r<span class=\"_ _3\"></span>ealised or the liability is set<span class=\"_ _1\"></span>tled, based on tax r<span class=\"_ _3\"></span>ates (and tax legisla<span class=\"_ _1\"></span>tion) that ha<span class=\"_ _1\"></span>ve been enac<span class=\"_ _1\"></span>ted or subs<span class=\"_ _1\"></span>tantively enac<span class=\"_ _1\"></span>ted at the st<span class=\"_ _1\"></span>atemen<span class=\"_ _1\"></span>t of financial position dat<span class=\"_ _3\"></span>e.<span class=\"_ _28c\"> </span>The mov<span class=\"_ _3\"></span>ement on the def<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>ed tax acc<span class=\"_ _1\"></span>ount is as shown b<span class=\"_ _1\"></span>elow:<span class=\"_ _28c\"> </span><table class=\"s w1e3 h198\" id=\"_996f2ea9-f480-4aa3-83ad-568be9ada030\"><tr><td></td><td class=\"t m0 x22d h2d y2ae0 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x22e h22 y2ae1 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x22f h2d y2ae2 ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x233 h22 y2ae3 ff3 fs12 fc4 sc0 ls1 ws0\"> 2025 </td></tr><tr><td></td><td class=\"t m0 x22f h2d y2ae4 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2cd h22 y2ae5 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y2793 wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x879 y2792 w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(9,027)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x87a y2793 w63 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(11,710)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y2ae6 ff2 fs7 fc1 sc0 ls1 ws0\">Recognised in stat<span class=\"_ _1\"></span>ement of compr<span class=\"_ _1\"></span>ehensive income<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y2795 w1e4 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>ax expense<span class=\"_ _28c\"> </span></div></td><td class=\"c n x879 y2796 w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(4,071)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x87b y2795 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,624<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2797 w187 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>eign exch<span class=\"_ _1\"></span>ange mo<span class=\"_ _1\"></span>vement<span class=\"_ _28c\"> </span></div></td><td class=\"c n x87c y2798 w65 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(314)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x87d y2797 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">302<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x87e y279a w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(4,385)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x87f y2799 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,926<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y2ae7 ff2 fs7 fc1 sc0 ls1 ws0\">Recognised in equity<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y2883 w7b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Shar<span class=\"_ _3\"></span>e-based payment r<span class=\"_ _3\"></span>eserve<span class=\"_ _28c\"> </span></div></td><td class=\"c n x261 y2884 w65 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(251)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x880 y2883 w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">60<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y2ae8 ff2 fs7 fc1 sc0 ls1 ws0\">Arising on business combination<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y27a1 w1e5 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Intangible asse<span class=\"_ _1\"></span>t (see no<span class=\"_ _1\"></span>te 30)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x881 y27a2 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x882 y27a1 w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(303)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w1e1 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Re-classified t<span class=\"_ _1\"></span>o liabilities associat<span class=\"_ _1\"></span>ed with assets held f<span class=\"_ _3\"></span>or sale<span class=\"_ _28c\"> </span></div></td><td class=\"c n x883 y277c w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">197<span class=\"_ _28c\"> </span></div></td><td class=\"c n x884 y277b w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x50d y277d w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">197<span class=\"_ _28c\"> </span></div></td><td class=\"c n x885 y277e w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(303)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a wd6 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x886 y274a w6a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(13,466)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x887 y2749 w4a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(9,027)<span class=\"_ _28c\"> </span></div></td></tr></table>The mov<span class=\"_ _3\"></span>ements in def<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>ed tax asset<span class=\"_ _1\"></span>s and liabilities during the period ar<span class=\"_ _3\"></span>e shown below:<span class=\"_ _28c\"> </span><table class=\"s w1e6 h199\" id=\"_c44625ad-19c8-4075-94c5-ad21f0f1e012\"><tr><td></td><td></td><td></td><td class=\"c n x678 y2ae9 wd8 h195\"><div class=\"t m0 x230 h22 y2a8b ff2 fs12 fc1 sc0 ls1 ws0\">31 March 2026<span class=\"_ _28c\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x679 y2aea w18d h196\"><div class=\"t m0 x230 h22 y2a8d ff3 fs12 fc4 sc0 ls1 ws0\">31 March 2025<span class=\"_ _28c\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x67e h2d y2aeb ff2 fs12 fc1 sc0 ls1 ws0\">Credit<span class=\"_ _1\"></span>ed </td><td></td><td></td><td></td><td></td><td class=\"t m0 x2cc h22 y2aec ff3 fs12 fc4 sc0 ls1 ws0\">Cr<span class=\"_ _3\"></span>edited </td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x888 h2d y2aed ff1b fs12 fc1 sc0 ls1 ws0\">to pr<span class=\"_ _1\"></span>ofit </td><td class=\"t m0 x642 h2d y2aee ff2 fs12 fc1 sc0 ls1 ws0\">Credit<span class=\"_ _1\"></span>ed </td><td></td><td></td><td></td><td class=\"t m0 x889 h22 y2aef ff4 fs12 fc4 sc0 ls1 ws0\">to pr<span class=\"_ _3\"></span>ofit </td><td class=\"t m0 x88a h22 y2af0 ff3 fs12 fc4 sc0 ls48 ws6a\">Credited<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x88b h2d y2af1 ff2 fs12 fc1 sc0 ls1 ws0\">Asset </td><td class=\"t m0 x367 h2d y2af1 ff2 fs12 fc1 sc0 ls1 ws0\">Liability </td><td class=\"t m0 x88c h2d y2af1 ff2 fs12 fc1 sc0 ls1 ws0\">Net </td><td class=\"t m0 x88d h2d y2af2 ff2 fs12 fc1 sc0 ls1 ws0\">or loss<span class=\"_ _28c\"> </span></td><td class=\"t m0 x88e h2d y2af3 ff2 fs12 fc1 sc0 ls1 ws0\">to equity </td><td class=\"t m0 x88f h22 y2af3 ff3 fs12 fc4 sc0 ls1 ws0\">Asset </td><td class=\"t m0 x890 h22 y2af3 ff3 fs12 fc4 sc0 ls1 ws0\">Liability </td><td class=\"t m0 x891 h22 y2af3 ff4 fs12 fc4 sc0 ls1 ws0\">Net </td><td class=\"t m0 x480 h22 y2af4 ff3 fs12 fc4 sc0 ls1 ws0\">or loss</td><td class=\"t m0 x22e h22 y2af5 ff3 fs12 fc4 sc0 ls1 ws0\"> to equity<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x2ce h2d y2af6 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x680 h2d y2af6 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x681 h2d y2af6 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x2d1 h2d y2af7 ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x485 h2d y2af8 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2dd h22 y2af8 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2de h22 y2af8 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x64b h22 y2af8 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x36e h22 y2af9 ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000</td><td class=\"t m0 x233 h22 y2afa ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y277b w1e7 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Other tempor<span class=\"_ _3\"></span>ary and deductible diff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ences<span class=\"_ _28c\"> </span></div></td><td class=\"c n x892 y277c w5b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">811<span class=\"_ _28c\"> </span></div></td><td class=\"c n x893 y277c w82 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(5,776)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x894 y277c w44 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(4,965)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x895 y277c w44 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(5,140)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x896 y277c w65 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(251)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x897 y277b w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,615<span class=\"_ _28c\"> </span></div></td><td class=\"c n x898 y277b w2e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(1,200)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x899 y277b w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">415<span class=\"_ _28c\"> </span></div></td><td class=\"c n x89a y277b w9b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(62)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x89b y277b w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">60<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w1e8 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Business c<span class=\"_ _1\"></span>ombinations \u2013 intangible ass<span class=\"_ _1\"></span>et<span class=\"_ _28c\"> </span></div></td><td class=\"c n x89c y277d w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x89d y277d w44 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(8,501)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x89e y277d w44 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(8,501)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x89f y277d w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,069<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a0 y277d w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a1 y277e w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a2 y277e w2e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(9,442)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a3 y277e w4a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(9,442)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x676 y277e w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,686<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a4 y277e w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x6d1 y274a w5b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">811<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a5 y274a w62 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(14,277)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a6 y274a w6a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(13,466)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a7 y274a w44 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(4,071)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a8 y274a w65 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(251)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a9 y2749 w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,615<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8aa y2749 w63 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(10,642)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8ab y2749 w2e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(9,027)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8ac y2749 w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,624<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8ad y2749 w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">60</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-580": {
   "value": "17. T<span class=\"_ _0\"></span>rade and other r<span class=\"_ _1\"></span>eceivables<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>T<span class=\"_ _0\"></span>rade and o<span class=\"_ _1\"></span>ther r<span class=\"_ _1\"></span>eceivables ar<span class=\"_ _3\"></span>e rec<span class=\"_ _1\"></span>ognised initially at tr<span class=\"_ _3\"></span>ansaction price less at<span class=\"_ _1\"></span>tributable transac<span class=\"_ _1\"></span>tion costs. Sub<span class=\"_ _1\"></span>sequent t<span class=\"_ _1\"></span>o initial r<span class=\"_ _1\"></span>ecognition they ar<span class=\"_ _3\"></span>e measur<span class=\"_ _3\"></span>ed at amortised cost using the e<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>ective in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est method, less any impairm<span class=\"_ _1\"></span>ent losses. F<span class=\"_ _3\"></span>or trade r<span class=\"_ _3\"></span>eceivables this is becaus<span class=\"_ _1\"></span>e they meet th<span class=\"_ _1\"></span>e criteria set o<span class=\"_ _1\"></span>ut under IFRS 9, bein<span class=\"_ _1\"></span>g assets held within a bu<span class=\"_ _1\"></span>siness model that giv<span class=\"_ _1\"></span>e rise to con<span class=\"_ _1\"></span>tract<span class=\"_ _1\"></span>ual cash flows an<span class=\"_ _1\"></span>d ar<span class=\"_ _1\"></span>e solely payments o<span class=\"_ _3\"></span>f principal and inter<span class=\"_ _3\"></span>est (\u201cSPPI\u201d). If the arran<span class=\"_ _1\"></span>gement cons<span class=\"_ _1\"></span>titute<span class=\"_ _1\"></span>s a financing trans<span class=\"_ _1\"></span>action, f<span class=\"_ _1\"></span>or example if payment is de<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>ed beyon<span class=\"_ _1\"></span>d normal business t<span class=\"_ _1\"></span>erms, then it is measur<span class=\"_ _3\"></span>ed at the pr<span class=\"_ _3\"></span>esent value of fu<span class=\"_ _1\"></span>tur<span class=\"_ _3\"></span>e payments discount<span class=\"_ _3\"></span>ed at a market r<span class=\"_ _3\"></span>ate of int<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>est f<span class=\"_ _3\"></span>or a similar debt instrument.<span class=\"_ _28c\"> </span>F<span class=\"_ _1\"></span>or trade r<span class=\"_ _3\"></span>eceivables, the Gr<span class=\"_ _3\"></span>oup applies a simplified appr<span class=\"_ _1\"></span>oach in calcula<span class=\"_ _1\"></span>ting expect<span class=\"_ _1\"></span>ed cr<span class=\"_ _1\"></span>edit losses (\u201cE<span class=\"_ _1\"></span>CLs\u201d). Ther<span class=\"_ _3\"></span>efor<span class=\"_ _3\"></span>e, the Gr<span class=\"_ _1\"></span>oup does no<span class=\"_ _1\"></span>t track chan<span class=\"_ _1\"></span>ges in cr<span class=\"_ _3\"></span>edit risk, but instead r<span class=\"_ _1\"></span>ecognises a lo<span class=\"_ _1\"></span>ss allowanc<span class=\"_ _1\"></span>e based on lif<span class=\"_ _3\"></span>etime ECLs at ea<span class=\"_ _1\"></span>ch reportin<span class=\"_ _1\"></span>g date. T<span class=\"_ _1\"></span>he Gr<span class=\"_ _3\"></span>oup has established a pr<span class=\"_ _3\"></span>ovision matrix that is b<span class=\"_ _1\"></span>ased on its historic<span class=\"_ _1\"></span>al cre<span class=\"_ _1\"></span>dit loss experience, a<span class=\"_ _1\"></span>djusted f<span class=\"_ _1\"></span>or f<span class=\"_ _1\"></span>orwar<span class=\"_ _3\"></span>d-looking factor<span class=\"_ _1\"></span>s specific to the deb<span class=\"_ _3\"></span>tors and the econ<span class=\"_ _1\"></span>omic envir<span class=\"_ _3\"></span>onment. When a tr<span class=\"_ _1\"></span>ade r<span class=\"_ _1\"></span>eceivable is cr<span class=\"_ _3\"></span>edit impaired, it is writ<span class=\"_ _3\"></span>ten off ag<span class=\"_ _1\"></span>ainst trade r<span class=\"_ _3\"></span>eceivables and the amount o<span class=\"_ _1\"></span>f the loss is r<span class=\"_ _3\"></span>ecognised in the stat<span class=\"_ _3\"></span>ement of compr<span class=\"_ _3\"></span>ehensive income. Sub<span class=\"_ _1\"></span>sequent r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>eries of am<span class=\"_ _1\"></span>ounts pr<span class=\"_ _3\"></span>eviously writt<span class=\"_ _1\"></span>en off ar<span class=\"_ _3\"></span>e credit<span class=\"_ _1\"></span>ed to the sta<span class=\"_ _1\"></span>tement o<span class=\"_ _3\"></span>f comprehensiv<span class=\"_ _1\"></span>e income. Amortised c<span class=\"_ _1\"></span>ost<span class=\"_ _28c\"> </span>The amortised c<span class=\"_ _1\"></span>ost of a finan<span class=\"_ _1\"></span>cial asset is the amoun<span class=\"_ _1\"></span>t at which the financial asse<span class=\"_ _1\"></span>t is measur<span class=\"_ _3\"></span>ed at initial r<span class=\"_ _3\"></span>ecognition, minus principal r<span class=\"_ _3\"></span>epayments, plus or minu<span class=\"_ _1\"></span>s the cumulativ<span class=\"_ _1\"></span>e amortisation using the e<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>ective in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est method of an<span class=\"_ _3\"></span>y differ<span class=\"_ _3\"></span>ence between the initial amoun<span class=\"_ _1\"></span>t r<span class=\"_ _1\"></span>ecognised and the maturity am<span class=\"_ _1\"></span>ount, minus an<span class=\"_ _1\"></span>y r<span class=\"_ _1\"></span>eduction f<span class=\"_ _3\"></span>or impairment. Der<span class=\"_ _3\"></span>ecognition<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup derec<span class=\"_ _1\"></span>ognises a financial asse<span class=\"_ _3\"></span>t when the contract<span class=\"_ _1\"></span>ual right<span class=\"_ _1\"></span>s to the cash flow<span class=\"_ _1\"></span>s fr<span class=\"_ _1\"></span>om the asset e<span class=\"_ _1\"></span>xpir<span class=\"_ _1\"></span>e, or it transf<span class=\"_ _3\"></span>ers the right<span class=\"_ _1\"></span>s to r<span class=\"_ _3\"></span>eceive the contr<span class=\"_ _1\"></span>actu<span class=\"_ _1\"></span>al cash flows in a transac<span class=\"_ _1\"></span>tion in which substan<span class=\"_ _1\"></span>tially all of the risk<span class=\"_ _1\"></span>s and r<span class=\"_ _1\"></span>ewar<span class=\"_ _3\"></span>ds of own<span class=\"_ _1\"></span>ership o<span class=\"_ _1\"></span>f the financial asset ar<span class=\"_ _3\"></span>e transf<span class=\"_ _3\"></span>erred, or in which the G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>up neither trans<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ers nor r<span class=\"_ _3\"></span>etains substantially all o<span class=\"_ _3\"></span>f the risks and r<span class=\"_ _3\"></span>ewar<span class=\"_ _3\"></span>ds of owner<span class=\"_ _1\"></span>ship and does no<span class=\"_ _1\"></span>t r<span class=\"_ _1\"></span>etain contr<span class=\"_ _3\"></span>ol of the financial asse<span class=\"_ _1\"></span>t.<span class=\"_ _28c\"> </span>On der<span class=\"_ _3\"></span>ecognition of a financial asse<span class=\"_ _1\"></span>t, the diff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ence betw<span class=\"_ _1\"></span>een the carrying amoun<span class=\"_ _1\"></span>t of the asset (or the carryin<span class=\"_ _1\"></span>g amount alloca<span class=\"_ _1\"></span>ted to the portion o<span class=\"_ _3\"></span>f the asset that is der<span class=\"_ _3\"></span>ecognised) and the consider<span class=\"_ _1\"></span>ation r<span class=\"_ _3\"></span>eceived (including an<span class=\"_ _1\"></span>y new asset ob<span class=\"_ _3\"></span>tained less any new liability ass<span class=\"_ _1\"></span>umed) is r<span class=\"_ _1\"></span>ecognised in th<span class=\"_ _1\"></span>e statemen<span class=\"_ _1\"></span>t of compr<span class=\"_ _3\"></span>ehensive incom<span class=\"_ _1\"></span>e. Any int<span class=\"_ _3\"></span>erest in su<span class=\"_ _1\"></span>ch transf<span class=\"_ _3\"></span>erred finan<span class=\"_ _1\"></span>cial assets that is cr<span class=\"_ _3\"></span>eated or r<span class=\"_ _3\"></span>etained b<span class=\"_ _1\"></span>y the Gr<span class=\"_ _3\"></span>oup is r<span class=\"_ _1\"></span>ecognised as a s<span class=\"_ _1\"></span>eparat<span class=\"_ _1\"></span>e asset or liability. Pr<span class=\"_ _1\"></span>epayment<span class=\"_ _1\"></span>s arise wher<span class=\"_ _1\"></span>e the Gr<span class=\"_ _3\"></span>oup pays cash in adv<span class=\"_ _1\"></span>ance f<span class=\"_ _3\"></span>or services. As the service is pr<span class=\"_ _1\"></span>ovided, the pr<span class=\"_ _3\"></span>epayment is r<span class=\"_ _3\"></span>educed, and the oper<span class=\"_ _1\"></span>ating expens<span class=\"_ _1\"></span>e is r<span class=\"_ _1\"></span>ecognised in the stat<span class=\"_ _1\"></span>ement of c<span class=\"_ _1\"></span>ompr<span class=\"_ _1\"></span>ehensive incom<span class=\"_ _1\"></span>e.<span class=\"_ _28c\"> </span><table class=\"s w1b3 h18c\" id=\"_12f549a5-fd94-4820-9032-14a7b72d5320\"><tr><td></td><td class=\"t m0 x264 h2d y2a1a ff2 fs12 fc1 sc0 ls1 ws0\">31 March<span class=\"_ _28c\"> </span></td><td class=\"t m0 x265 h22 y2a1b ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch</td></tr><tr><td></td><td class=\"t m0 x4dd h2d y2a1c ff2 fs12 fc1 sc0 ls1 ws0\"> 2026 </td><td class=\"t m0 x4de h22 y2a1d ff3 fs12 fc4 sc0 ls1 ws0\"> 2025 </td></tr><tr><td></td><td class=\"t m0 x266 h2d y2a1e ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x267 h22 y2a1f ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y2788 w1b4 h15c\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>rade r<span class=\"_ _3\"></span>eceivables<span class=\"_ _28c\"> </span></div></td><td class=\"c n x748 y2789 w55 h15a\"><div class=\"t m0 x230 h9 y2716 ff2 fs7 fc1 sc0 ls1 ws0\">27,376<span class=\"_ _28c\"> </span></div></td><td class=\"c n x749 y2788 w55 h15b\"><div class=\"t m0 x230 h9 y2718 ff3 fs7 fc4 sc0 ls1 ws0\">26,608<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y278a w1b5 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Other r<span class=\"_ _3\"></span>eceivables<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74a y278b w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">8,056<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74b y278a w59 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">7,347<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2a20 w1b6 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Pr<span class=\"_ _1\"></span>epayment<span class=\"_ _1\"></span>s<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4e3 y2a21 w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,324<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4e4 y2a20 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">4,523<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2a22 w1b7 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">S<span class=\"_ _1\"></span>taff advan<span class=\"_ _1\"></span>ces<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74c y2a23 w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">500<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74d y2a22 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">400<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2791 w1b8 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>ax r<span class=\"_ _1\"></span>eceivable<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74e y2790 w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,095<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74f y2791 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x279 y2792 w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">44,351<span class=\"_ _28c\"> </span></div></td><td class=\"c n x27a y2793 w55 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">38,878<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y2a24 ff2 fs7 fc1 sc0 ls1 ws0\">Less non-curr<span class=\"_ _1\"></span>ent assets:<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y2795 w1b4 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>rade r<span class=\"_ _3\"></span>eceivables<span class=\"_ _28c\"> </span></div></td><td class=\"c n x750 y2796 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,261<span class=\"_ _28c\"> </span></div></td><td class=\"c n x403 y2795 w59 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,239<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2797 w1b7 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">S<span class=\"_ _1\"></span>taff advan<span class=\"_ _1\"></span>ces<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74c y2798 w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">500<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74d y2797 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">100<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x4e9 y279a w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,761<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4ea y2799 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,339<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y2a25 ff2 fs7 fc1 sc0 ls1 ws0\">Current asse<span class=\"_ _1\"></span>ts:<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y2883 w1b4 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>rade r<span class=\"_ _3\"></span>eceivables<span class=\"_ _28c\"> </span></div></td><td class=\"c n x748 y2884 w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">26,115<span class=\"_ _28c\"> </span></div></td><td class=\"c n x749 y2883 w55 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">25,369<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2886 w1b5 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Other r<span class=\"_ _3\"></span>eceivables<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74a y2885 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">8,056<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74b y2886 w59 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">7,347<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y27a1 w1b6 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Pr<span class=\"_ _1\"></span>epayment<span class=\"_ _1\"></span>s<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4e3 y27a2 w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,324<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4e4 y27a1 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">4,523<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w1b7 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">S<span class=\"_ _1\"></span>taff advan<span class=\"_ _1\"></span>ces<span class=\"_ _28c\"> </span></div></td><td class=\"c n x751 y277c w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x752 y277b w5b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">300<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w1b8 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>ax r<span class=\"_ _1\"></span>eceivable<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74e y277d w59 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,095<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74f y277e w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x279 y274a w55 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">42,590<span class=\"_ _28c\"> </span></div></td><td class=\"c n x27a y2749 w55 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">37,539<span class=\"_ _28c\"> </span></div></td></tr></table>The Gr<span class=\"_ _3\"></span>oup considers tha<span class=\"_ _1\"></span>t the carrying value o<span class=\"_ _3\"></span>f trade r<span class=\"_ _1\"></span>eceivables, o<span class=\"_ _1\"></span>ther r<span class=\"_ _3\"></span>eceivables and staff advanc<span class=\"_ _1\"></span>es appr<span class=\"_ _1\"></span>oxima<span class=\"_ _1\"></span>tes t<span class=\"_ _1\"></span>o their fair value. S<span class=\"_ _3\"></span>taff advanc<span class=\"_ _1\"></span>es hav<span class=\"_ _1\"></span>e been made in or<span class=\"_ _1\"></span>der to r<span class=\"_ _3\"></span>etain ke<span class=\"_ _1\"></span>y staff and ar<span class=\"_ _3\"></span>e expensed ov<span class=\"_ _1\"></span>er five ye<span class=\"_ _1\"></span>ars in line with the c<span class=\"_ _1\"></span>ontrac<span class=\"_ _1\"></span>tual terms o<span class=\"_ _3\"></span>f the advances but ar<span class=\"_ _3\"></span>e repay<span class=\"_ _1\"></span>able if the r<span class=\"_ _1\"></span>elevant in<span class=\"_ _1\"></span>dividual lea<span class=\"_ _1\"></span>ves the Gr<span class=\"_ _3\"></span>oup.<span class=\"_ _28c\"> </span>The agein<span class=\"_ _1\"></span>g pr<span class=\"_ _1\"></span>ofile o<span class=\"_ _1\"></span>f the Gr<span class=\"_ _3\"></span>oup\u2019s trade r<span class=\"_ _1\"></span>eceivables is as f<span class=\"_ _3\"></span>ollows:<span class=\"_ _28c\"> </span><table class=\"s wc7 h18b\" id=\"_9544bc38-c22e-4744-92dc-e627bbab7db9\"><tr><td></td><td class=\"t m0 x463 h2d y2a0d ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x464 h22 y2a0e ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x41e h2d y2a0f ff2 fs12 fc1 sc0 ls1 ws0\">2026<span class=\"_ _28c\"> </span></td><td class=\"t m0 x465 h22 y2a10 ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x4f9 h2d y2a11 ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x41f h22 y2a12 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y279b w1ac h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Curr<span class=\"_ _3\"></span>ent<span class=\"_ _28c\"> </span></div></td><td class=\"c n x737 y279c w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">23,802<span class=\"_ _28c\"> </span></div></td><td class=\"c n x738 y279b w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">23,470<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x420 h2e y2a13 ff2 fs7 fc1 sc0 ls1 ws0\">Over<span class=\"_ _3\"></span>due<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y279f w1ad h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">&lt; 30 days<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5dc y27a0 wfe h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">441<span class=\"_ _28c\"> </span></div></td><td class=\"c n x739 y279f w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">55<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y28af w1ae h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">30-60 days<span class=\"_ _28c\"> </span></div></td><td class=\"c n x73a y28b0 wfe h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">747<span class=\"_ _28c\"> </span></div></td><td class=\"c n x73b y28af w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">276<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w1ae h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">60-90 days<span class=\"_ _28c\"> </span></div></td><td class=\"c n x73a y277c wfe h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">150<span class=\"_ _28c\"> </span></div></td><td class=\"c n x73b y277b w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">391<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w1ad h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">&gt; 90 days<span class=\"_ _28c\"> </span></div></td><td class=\"c n x73c y277d wf7 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2,236<span class=\"_ _28c\"> </span></div></td><td class=\"c n x73d y277e w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,416<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x73e y274a w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">27,376<span class=\"_ _28c\"> </span></div></td><td class=\"c n x73f y2749 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">26,608<span class=\"_ _28c\"> </span></div></td></tr></table>The mov<span class=\"_ _3\"></span>ement in the impairment allowan<span class=\"_ _1\"></span>ce f<span class=\"_ _1\"></span>or trade r<span class=\"_ _3\"></span>eceivables is as f<span class=\"_ _3\"></span>ollows:<span class=\"_ _28c\"> </span><table class=\"s w1af h16a\" id=\"_f161a0e8-0bfd-486b-ac98-281b1be226b3\"><tr><td></td><td class=\"t m0 x463 h2d y2a14 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x464 h22 y2a15 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x41e h2d y2a16 ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x465 h22 y2a17 ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x41e h2d y2a18 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x41f h22 y2a19 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y28af wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x740 y28b0 w3f h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">467<span class=\"_ _28c\"> </span></div></td><td class=\"c n x741 y28af w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">61<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w1b0 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">W<span class=\"_ _1\"></span>ritt<span class=\"_ _1\"></span>en off durin<span class=\"_ _1\"></span>g the period as uncollectible<span class=\"_ _28c\"> </span></div></td><td class=\"c n x742 y277c w8f h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(192)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x743 y277b w9b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(13)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w1b1 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Incr<span class=\"_ _3\"></span>ease during the period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x744 y277d w3e h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">72<span class=\"_ _28c\"> </span></div></td><td class=\"c n x745 y277e w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">419<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a w1b2 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x746 y274a w35 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">347<span class=\"_ _28c\"> </span></div></td><td class=\"c n x747 y2749 w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">467<span class=\"_ _28c\"> </span></div></td></tr></table>T<span class=\"_ _0\"></span>rade r<span class=\"_ _3\"></span>eceivables include amount<span class=\"_ _1\"></span>s which are pas<span class=\"_ _1\"></span>t due at the r<span class=\"_ _3\"></span>eporting date b<span class=\"_ _1\"></span>ut agains<span class=\"_ _1\"></span>t which the Gr<span class=\"_ _3\"></span>oup has not r<span class=\"_ _3\"></span>ecognised a pr<span class=\"_ _3\"></span>ovision for impairmen<span class=\"_ _1\"></span>t as ther<span class=\"_ _1\"></span>e has been no significan<span class=\"_ _1\"></span>t change in cr<span class=\"_ _3\"></span>edit quality and the amounts ar<span class=\"_ _3\"></span>e still consider<span class=\"_ _3\"></span>ed reco<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>able.<span class=\"_ _28c\"> </span><div class=\"t m0 h7 ff6 fs5 fc1e sc0 ls1 ws0 gs311\">17. T<span class=\"_ _0\"></span>rade and other r<span class=\"_ _1\"></span>eceivables<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs312\">In determinin<span class=\"_ _1\"></span>g the r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erability o<span class=\"_ _1\"></span>f trade r<span class=\"_ _3\"></span>eceivables, the Gr<span class=\"_ _3\"></span>oup consider<span class=\"_ _3\"></span>ed any change in </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs313\">the cr<span class=\"_ _3\"></span>edit quality of the tra<span class=\"_ _1\"></span>de re<span class=\"_ _1\"></span>ceivable fr<span class=\"_ _3\"></span>om the date the cr<span class=\"_ _3\"></span>edit was initially grant<span class=\"_ _1\"></span>ed up to </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs314\">the r<span class=\"_ _3\"></span>eporting date. Such chan<span class=\"_ _1\"></span>ges would inclu<span class=\"_ _1\"></span>de when one or mor<span class=\"_ _3\"></span>e detrimental ev<span class=\"_ _1\"></span>ents hav<span class=\"_ _1\"></span>e </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs315\">occurr<span class=\"_ _3\"></span>ed, such as significant financial difficul<span class=\"_ _1\"></span>ty of the c<span class=\"_ _1\"></span>ounterparty or it bec<span class=\"_ _1\"></span>oming pr<span class=\"_ _1\"></span>obable </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs316\">that the co<span class=\"_ _1\"></span>unterparty will ent<span class=\"_ _1\"></span>er bankruptc<span class=\"_ _1\"></span>y or other financial r<span class=\"_ _3\"></span>eorg<span class=\"_ _1\"></span>anisation. As the majority o<span class=\"_ _1\"></span>f </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs317\">trade r<span class=\"_ _3\"></span>eceivables ar<span class=\"_ _3\"></span>e fees s<span class=\"_ _1\"></span>ettle<span class=\"_ _1\"></span>d dir<span class=\"_ _1\"></span>ectly fr<span class=\"_ _1\"></span>om the cash o<span class=\"_ _1\"></span>f the r<span class=\"_ _1\"></span>espective f<span class=\"_ _1\"></span>unds, the cr<span class=\"_ _3\"></span>edit risk </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs318\">is consider<span class=\"_ _3\"></span>ed to be very low<span class=\"_ _1\"></span>. When tra<span class=\"_ _1\"></span>de r<span class=\"_ _1\"></span>eceivables ar<span class=\"_ _3\"></span>e fees s<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>tled dir<span class=\"_ _1\"></span>ectly fr<span class=\"_ _1\"></span>om inve<span class=\"_ _1\"></span>stee </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs319\">companies, i.e. dir<span class=\"_ _3\"></span>ectors\u2019 and m<span class=\"_ _1\"></span>onitoring f<span class=\"_ _3\"></span>ees, there is th<span class=\"_ _1\"></span>e possibility of financial diffic<span class=\"_ _1\"></span>ulty<span class=\"_ _3\"></span>, </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs31a\">howe<span class=\"_ _1\"></span>ver thes<span class=\"_ _1\"></span>e fe<span class=\"_ _1\"></span>es individually ar<span class=\"_ _3\"></span>e not significant. Se<span class=\"_ _1\"></span>e note 29 f<span class=\"_ _3\"></span>or management o<span class=\"_ _3\"></span>f credit risk.<span class=\"_ _28c\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-502": {
   "value": "17. T<span class=\"_ _0\"></span>rade and other r<span class=\"_ _1\"></span>eceivables<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>T<span class=\"_ _0\"></span>rade and o<span class=\"_ _1\"></span>ther r<span class=\"_ _1\"></span>eceivables ar<span class=\"_ _3\"></span>e rec<span class=\"_ _1\"></span>ognised initially at tr<span class=\"_ _3\"></span>ansaction price less at<span class=\"_ _1\"></span>tributable transac<span class=\"_ _1\"></span>tion costs. Sub<span class=\"_ _1\"></span>sequent t<span class=\"_ _1\"></span>o initial r<span class=\"_ _1\"></span>ecognition they ar<span class=\"_ _3\"></span>e measur<span class=\"_ _3\"></span>ed at amortised cost using the e<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>ective in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est method, less any impairm<span class=\"_ _1\"></span>ent losses. F<span class=\"_ _3\"></span>or trade r<span class=\"_ _3\"></span>eceivables this is becaus<span class=\"_ _1\"></span>e they meet th<span class=\"_ _1\"></span>e criteria set o<span class=\"_ _1\"></span>ut under IFRS 9, bein<span class=\"_ _1\"></span>g assets held within a bu<span class=\"_ _1\"></span>siness model that giv<span class=\"_ _1\"></span>e rise to con<span class=\"_ _1\"></span>tract<span class=\"_ _1\"></span>ual cash flows an<span class=\"_ _1\"></span>d ar<span class=\"_ _1\"></span>e solely payments o<span class=\"_ _3\"></span>f principal and inter<span class=\"_ _3\"></span>est (\u201cSPPI\u201d). If the arran<span class=\"_ _1\"></span>gement cons<span class=\"_ _1\"></span>titute<span class=\"_ _1\"></span>s a financing trans<span class=\"_ _1\"></span>action, f<span class=\"_ _1\"></span>or example if payment is de<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>ed beyon<span class=\"_ _1\"></span>d normal business t<span class=\"_ _1\"></span>erms, then it is measur<span class=\"_ _3\"></span>ed at the pr<span class=\"_ _3\"></span>esent value of fu<span class=\"_ _1\"></span>tur<span class=\"_ _3\"></span>e payments discount<span class=\"_ _3\"></span>ed at a market r<span class=\"_ _3\"></span>ate of int<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>est f<span class=\"_ _3\"></span>or a similar debt instrument.<span class=\"_ _28c\"> </span>F<span class=\"_ _1\"></span>or trade r<span class=\"_ _3\"></span>eceivables, the Gr<span class=\"_ _3\"></span>oup applies a simplified appr<span class=\"_ _1\"></span>oach in calcula<span class=\"_ _1\"></span>ting expect<span class=\"_ _1\"></span>ed cr<span class=\"_ _1\"></span>edit losses (\u201cE<span class=\"_ _1\"></span>CLs\u201d). Ther<span class=\"_ _3\"></span>efor<span class=\"_ _3\"></span>e, the Gr<span class=\"_ _1\"></span>oup does no<span class=\"_ _1\"></span>t track chan<span class=\"_ _1\"></span>ges in cr<span class=\"_ _3\"></span>edit risk, but instead r<span class=\"_ _1\"></span>ecognises a lo<span class=\"_ _1\"></span>ss allowanc<span class=\"_ _1\"></span>e based on lif<span class=\"_ _3\"></span>etime ECLs at ea<span class=\"_ _1\"></span>ch reportin<span class=\"_ _1\"></span>g date. T<span class=\"_ _1\"></span>he Gr<span class=\"_ _3\"></span>oup has established a pr<span class=\"_ _3\"></span>ovision matrix that is b<span class=\"_ _1\"></span>ased on its historic<span class=\"_ _1\"></span>al cre<span class=\"_ _1\"></span>dit loss experience, a<span class=\"_ _1\"></span>djusted f<span class=\"_ _1\"></span>or f<span class=\"_ _1\"></span>orwar<span class=\"_ _3\"></span>d-looking factor<span class=\"_ _1\"></span>s specific to the deb<span class=\"_ _3\"></span>tors and the econ<span class=\"_ _1\"></span>omic envir<span class=\"_ _3\"></span>onment. When a tr<span class=\"_ _1\"></span>ade r<span class=\"_ _1\"></span>eceivable is cr<span class=\"_ _3\"></span>edit impaired, it is writ<span class=\"_ _3\"></span>ten off ag<span class=\"_ _1\"></span>ainst trade r<span class=\"_ _3\"></span>eceivables and the amount o<span class=\"_ _1\"></span>f the loss is r<span class=\"_ _3\"></span>ecognised in the stat<span class=\"_ _3\"></span>ement of compr<span class=\"_ _3\"></span>ehensive income. Sub<span class=\"_ _1\"></span>sequent r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>eries of am<span class=\"_ _1\"></span>ounts pr<span class=\"_ _3\"></span>eviously writt<span class=\"_ _1\"></span>en off ar<span class=\"_ _3\"></span>e credit<span class=\"_ _1\"></span>ed to the sta<span class=\"_ _1\"></span>tement o<span class=\"_ _3\"></span>f comprehensiv<span class=\"_ _1\"></span>e income. Amortised c<span class=\"_ _1\"></span>ost<span class=\"_ _28c\"> </span>The amortised c<span class=\"_ _1\"></span>ost of a finan<span class=\"_ _1\"></span>cial asset is the amoun<span class=\"_ _1\"></span>t at which the financial asse<span class=\"_ _1\"></span>t is measur<span class=\"_ _3\"></span>ed at initial r<span class=\"_ _3\"></span>ecognition, minus principal r<span class=\"_ _3\"></span>epayments, plus or minu<span class=\"_ _1\"></span>s the cumulativ<span class=\"_ _1\"></span>e amortisation using the e<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>ective in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est method of an<span class=\"_ _3\"></span>y differ<span class=\"_ _3\"></span>ence between the initial amoun<span class=\"_ _1\"></span>t r<span class=\"_ _1\"></span>ecognised and the maturity am<span class=\"_ _1\"></span>ount, minus an<span class=\"_ _1\"></span>y r<span class=\"_ _1\"></span>eduction f<span class=\"_ _3\"></span>or impairment. Der<span class=\"_ _3\"></span>ecognition<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup derec<span class=\"_ _1\"></span>ognises a financial asse<span class=\"_ _3\"></span>t when the contract<span class=\"_ _1\"></span>ual right<span class=\"_ _1\"></span>s to the cash flow<span class=\"_ _1\"></span>s fr<span class=\"_ _1\"></span>om the asset e<span class=\"_ _1\"></span>xpir<span class=\"_ _1\"></span>e, or it transf<span class=\"_ _3\"></span>ers the right<span class=\"_ _1\"></span>s to r<span class=\"_ _3\"></span>eceive the contr<span class=\"_ _1\"></span>actu<span class=\"_ _1\"></span>al cash flows in a transac<span class=\"_ _1\"></span>tion in which substan<span class=\"_ _1\"></span>tially all of the risk<span class=\"_ _1\"></span>s and r<span class=\"_ _1\"></span>ewar<span class=\"_ _3\"></span>ds of own<span class=\"_ _1\"></span>ership o<span class=\"_ _1\"></span>f the financial asset ar<span class=\"_ _3\"></span>e transf<span class=\"_ _3\"></span>erred, or in which the G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>up neither trans<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ers nor r<span class=\"_ _3\"></span>etains substantially all o<span class=\"_ _3\"></span>f the risks and r<span class=\"_ _3\"></span>ewar<span class=\"_ _3\"></span>ds of owner<span class=\"_ _1\"></span>ship and does no<span class=\"_ _1\"></span>t r<span class=\"_ _1\"></span>etain contr<span class=\"_ _3\"></span>ol of the financial asse<span class=\"_ _1\"></span>t.<span class=\"_ _28c\"> </span>On der<span class=\"_ _3\"></span>ecognition of a financial asse<span class=\"_ _1\"></span>t, the diff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ence betw<span class=\"_ _1\"></span>een the carrying amoun<span class=\"_ _1\"></span>t of the asset (or the carryin<span class=\"_ _1\"></span>g amount alloca<span class=\"_ _1\"></span>ted to the portion o<span class=\"_ _3\"></span>f the asset that is der<span class=\"_ _3\"></span>ecognised) and the consider<span class=\"_ _1\"></span>ation r<span class=\"_ _3\"></span>eceived (including an<span class=\"_ _1\"></span>y new asset ob<span class=\"_ _3\"></span>tained less any new liability ass<span class=\"_ _1\"></span>umed) is r<span class=\"_ _1\"></span>ecognised in th<span class=\"_ _1\"></span>e statemen<span class=\"_ _1\"></span>t of compr<span class=\"_ _3\"></span>ehensive incom<span class=\"_ _1\"></span>e. Any int<span class=\"_ _3\"></span>erest in su<span class=\"_ _1\"></span>ch transf<span class=\"_ _3\"></span>erred finan<span class=\"_ _1\"></span>cial assets that is cr<span class=\"_ _3\"></span>eated or r<span class=\"_ _3\"></span>etained b<span class=\"_ _1\"></span>y the Gr<span class=\"_ _3\"></span>oup is r<span class=\"_ _1\"></span>ecognised as a s<span class=\"_ _1\"></span>eparat<span class=\"_ _1\"></span>e asset or liability. Pr<span class=\"_ _1\"></span>epayment<span class=\"_ _1\"></span>s arise wher<span class=\"_ _1\"></span>e the Gr<span class=\"_ _3\"></span>oup pays cash in adv<span class=\"_ _1\"></span>ance f<span class=\"_ _3\"></span>or services. As the service is pr<span class=\"_ _1\"></span>ovided, the pr<span class=\"_ _3\"></span>epayment is r<span class=\"_ _3\"></span>educed, and the oper<span class=\"_ _1\"></span>ating expens<span class=\"_ _1\"></span>e is r<span class=\"_ _1\"></span>ecognised in the stat<span class=\"_ _1\"></span>ement of c<span class=\"_ _1\"></span>ompr<span class=\"_ _1\"></span>ehensive incom<span class=\"_ _1\"></span>e.<span class=\"_ _28c\"> </span><div class=\"gs304\"><table class=\"s w1b3 h18c\" id=\"_12f549a5-fd94-4820-9032-14a7b72d5320\"><tr><td></td><td class=\"t m0 x264 h2d y2a1a ff2 fs12 fc1 sc0 ls1 ws0\">31 March<span class=\"_ _28c\"> </span></td><td class=\"t m0 x265 h22 y2a1b ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch</td></tr><tr><td></td><td class=\"t m0 x4dd h2d y2a1c ff2 fs12 fc1 sc0 ls1 ws0\"> 2026 </td><td class=\"t m0 x4de h22 y2a1d ff3 fs12 fc4 sc0 ls1 ws0\"> 2025 </td></tr><tr><td></td><td class=\"t m0 x266 h2d y2a1e ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x267 h22 y2a1f ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y2788 w1b4 h15c\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>rade r<span class=\"_ _3\"></span>eceivables<span class=\"_ _28c\"> </span></div></td><td class=\"c n x748 y2789 w55 h15a\"><div class=\"t m0 x230 h9 y2716 ff2 fs7 fc1 sc0 ls1 ws0\">27,376<span class=\"_ _28c\"> </span></div></td><td class=\"c n x749 y2788 w55 h15b\"><div class=\"t m0 x230 h9 y2718 ff3 fs7 fc4 sc0 ls1 ws0\">26,608<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y278a w1b5 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Other r<span class=\"_ _3\"></span>eceivables<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74a y278b w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">8,056<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74b y278a w59 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">7,347<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2a20 w1b6 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Pr<span class=\"_ _1\"></span>epayment<span class=\"_ _1\"></span>s<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4e3 y2a21 w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,324<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4e4 y2a20 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">4,523<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2a22 w1b7 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">S<span class=\"_ _1\"></span>taff advan<span class=\"_ _1\"></span>ces<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74c y2a23 w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">500<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74d y2a22 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">400<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2791 w1b8 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>ax r<span class=\"_ _1\"></span>eceivable<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74e y2790 w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,095<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74f y2791 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x279 y2792 w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">44,351<span class=\"_ _28c\"> </span></div></td><td class=\"c n x27a y2793 w55 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">38,878<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y2a24 ff2 fs7 fc1 sc0 ls1 ws0\">Less non-curr<span class=\"_ _1\"></span>ent assets:<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y2795 w1b4 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>rade r<span class=\"_ _3\"></span>eceivables<span class=\"_ _28c\"> </span></div></td><td class=\"c n x750 y2796 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,261<span class=\"_ _28c\"> </span></div></td><td class=\"c n x403 y2795 w59 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,239<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2797 w1b7 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">S<span class=\"_ _1\"></span>taff advan<span class=\"_ _1\"></span>ces<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74c y2798 w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">500<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74d y2797 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">100<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x4e9 y279a w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,761<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4ea y2799 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,339<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y2a25 ff2 fs7 fc1 sc0 ls1 ws0\">Current asse<span class=\"_ _1\"></span>ts:<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y2883 w1b4 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>rade r<span class=\"_ _3\"></span>eceivables<span class=\"_ _28c\"> </span></div></td><td class=\"c n x748 y2884 w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">26,115<span class=\"_ _28c\"> </span></div></td><td class=\"c n x749 y2883 w55 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">25,369<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2886 w1b5 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Other r<span class=\"_ _3\"></span>eceivables<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74a y2885 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">8,056<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74b y2886 w59 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">7,347<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y27a1 w1b6 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Pr<span class=\"_ _1\"></span>epayment<span class=\"_ _1\"></span>s<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4e3 y27a2 w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,324<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4e4 y27a1 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">4,523<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w1b7 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">S<span class=\"_ _1\"></span>taff advan<span class=\"_ _1\"></span>ces<span class=\"_ _28c\"> </span></div></td><td class=\"c n x751 y277c w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x752 y277b w5b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">300<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w1b8 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>ax r<span class=\"_ _1\"></span>eceivable<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74e y277d w59 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,095<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74f y277e w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x279 y274a w55 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">42,590<span class=\"_ _28c\"> </span></div></td><td class=\"c n x27a y2749 w55 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">37,539<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs305\">The Gr<span class=\"_ _3\"></span>oup considers tha<span class=\"_ _1\"></span>t the carrying value o<span class=\"_ _3\"></span>f trade r<span class=\"_ _1\"></span>eceivables, o<span class=\"_ _1\"></span>ther r<span class=\"_ _3\"></span>eceivables and staff </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs306\">advanc<span class=\"_ _1\"></span>es appr<span class=\"_ _1\"></span>oxima<span class=\"_ _1\"></span>tes t<span class=\"_ _1\"></span>o their fair value. S<span class=\"_ _3\"></span>taff advanc<span class=\"_ _1\"></span>es hav<span class=\"_ _1\"></span>e been made in or<span class=\"_ _1\"></span>der to r<span class=\"_ _3\"></span>etain </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs307\">ke<span class=\"_ _1\"></span>y staff and ar<span class=\"_ _3\"></span>e expensed ov<span class=\"_ _1\"></span>er five ye<span class=\"_ _1\"></span>ars in line with the c<span class=\"_ _1\"></span>ontrac<span class=\"_ _1\"></span>tual terms o<span class=\"_ _3\"></span>f the advances </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs308\">but ar<span class=\"_ _3\"></span>e repay<span class=\"_ _1\"></span>able if the r<span class=\"_ _1\"></span>elevant in<span class=\"_ _1\"></span>dividual lea<span class=\"_ _1\"></span>ves the Gr<span class=\"_ _3\"></span>oup.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs309\">The agein<span class=\"_ _1\"></span>g pr<span class=\"_ _1\"></span>ofile o<span class=\"_ _1\"></span>f the Gr<span class=\"_ _3\"></span>oup\u2019s trade r<span class=\"_ _1\"></span>eceivables is as f<span class=\"_ _3\"></span>ollows:<span class=\"_ _28c\"> </span></div><div class=\"gs30a\"><table class=\"s wc7 h18b\" id=\"_9544bc38-c22e-4744-92dc-e627bbab7db9\"><tr><td></td><td class=\"t m0 x463 h2d y2a0d ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x464 h22 y2a0e ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x41e h2d y2a0f ff2 fs12 fc1 sc0 ls1 ws0\">2026<span class=\"_ _28c\"> </span></td><td class=\"t m0 x465 h22 y2a10 ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x4f9 h2d y2a11 ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x41f h22 y2a12 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y279b w1ac h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Curr<span class=\"_ _3\"></span>ent<span class=\"_ _28c\"> </span></div></td><td class=\"c n x737 y279c w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">23,802<span class=\"_ _28c\"> </span></div></td><td class=\"c n x738 y279b w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">23,470<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x420 h2e y2a13 ff2 fs7 fc1 sc0 ls1 ws0\">Over<span class=\"_ _3\"></span>due<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y279f w1ad h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">&lt; 30 days<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5dc y27a0 wfe h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">441<span class=\"_ _28c\"> </span></div></td><td class=\"c n x739 y279f w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">55<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y28af w1ae h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">30-60 days<span class=\"_ _28c\"> </span></div></td><td class=\"c n x73a y28b0 wfe h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">747<span class=\"_ _28c\"> </span></div></td><td class=\"c n x73b y28af w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">276<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w1ae h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">60-90 days<span class=\"_ _28c\"> </span></div></td><td class=\"c n x73a y277c wfe h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">150<span class=\"_ _28c\"> </span></div></td><td class=\"c n x73b y277b w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">391<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w1ad h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">&gt; 90 days<span class=\"_ _28c\"> </span></div></td><td class=\"c n x73c y277d wf7 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2,236<span class=\"_ _28c\"> </span></div></td><td class=\"c n x73d y277e w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,416<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x73e y274a w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">27,376<span class=\"_ _28c\"> </span></div></td><td class=\"c n x73f y2749 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">26,608<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs30b\">The mov<span class=\"_ _3\"></span>ement in the impairment allowan<span class=\"_ _1\"></span>ce f<span class=\"_ _1\"></span>or trade r<span class=\"_ _3\"></span>eceivables is as f<span class=\"_ _3\"></span>ollows:<span class=\"_ _28c\"> </span></div><div class=\"gs30c\"><table class=\"s w1af h16a\" id=\"_f161a0e8-0bfd-486b-ac98-281b1be226b3\"><tr><td></td><td class=\"t m0 x463 h2d y2a14 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x464 h22 y2a15 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x41e h2d y2a16 ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x465 h22 y2a17 ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x41e h2d y2a18 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x41f h22 y2a19 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y28af wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x740 y28b0 w3f h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">467<span class=\"_ _28c\"> </span></div></td><td class=\"c n x741 y28af w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">61<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w1b0 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">W<span class=\"_ _1\"></span>ritt<span class=\"_ _1\"></span>en off durin<span class=\"_ _1\"></span>g the period as uncollectible<span class=\"_ _28c\"> </span></div></td><td class=\"c n x742 y277c w8f h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(192)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x743 y277b w9b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(13)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w1b1 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Incr<span class=\"_ _3\"></span>ease during the period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x744 y277d w3e h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">72<span class=\"_ _28c\"> </span></div></td><td class=\"c n x745 y277e w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">419<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a w1b2 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x746 y274a w35 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">347<span class=\"_ _28c\"> </span></div></td><td class=\"c n x747 y2749 w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">467<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs30d\">T<span class=\"_ _0\"></span>rade r<span class=\"_ _3\"></span>eceivables include amount<span class=\"_ _1\"></span>s which are pas<span class=\"_ _1\"></span>t due at the r<span class=\"_ _3\"></span>eporting date b<span class=\"_ _1\"></span>ut agains<span class=\"_ _1\"></span>t which </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs30e\">the Gr<span class=\"_ _3\"></span>oup has not r<span class=\"_ _3\"></span>ecognised a pr<span class=\"_ _3\"></span>ovision for impairmen<span class=\"_ _1\"></span>t as ther<span class=\"_ _1\"></span>e has been no significan<span class=\"_ _1\"></span>t </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs30f\">change in cr<span class=\"_ _3\"></span>edit quality and the amounts ar<span class=\"_ _3\"></span>e still consider<span class=\"_ _3\"></span>ed reco<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>able.<span class=\"_ _28c\"> </span></div>In determinin<span class=\"_ _1\"></span>g the r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erability o<span class=\"_ _1\"></span>f trade r<span class=\"_ _3\"></span>eceivables, the Gr<span class=\"_ _3\"></span>oup consider<span class=\"_ _3\"></span>ed any change in the cr<span class=\"_ _3\"></span>edit quality of the tra<span class=\"_ _1\"></span>de re<span class=\"_ _1\"></span>ceivable fr<span class=\"_ _3\"></span>om the date the cr<span class=\"_ _3\"></span>edit was initially grant<span class=\"_ _1\"></span>ed up to the r<span class=\"_ _3\"></span>eporting date. Such chan<span class=\"_ _1\"></span>ges would inclu<span class=\"_ _1\"></span>de when one or mor<span class=\"_ _3\"></span>e detrimental ev<span class=\"_ _1\"></span>ents hav<span class=\"_ _1\"></span>e occurr<span class=\"_ _3\"></span>ed, such as significant financial difficul<span class=\"_ _1\"></span>ty of the c<span class=\"_ _1\"></span>ounterparty or it bec<span class=\"_ _1\"></span>oming pr<span class=\"_ _1\"></span>obable that the co<span class=\"_ _1\"></span>unterparty will ent<span class=\"_ _1\"></span>er bankruptc<span class=\"_ _1\"></span>y or other financial r<span class=\"_ _3\"></span>eorg<span class=\"_ _1\"></span>anisation. As the majority o<span class=\"_ _1\"></span>f trade r<span class=\"_ _3\"></span>eceivables ar<span class=\"_ _3\"></span>e fees s<span class=\"_ _1\"></span>ettle<span class=\"_ _1\"></span>d dir<span class=\"_ _1\"></span>ectly fr<span class=\"_ _1\"></span>om the cash o<span class=\"_ _1\"></span>f the r<span class=\"_ _1\"></span>espective f<span class=\"_ _1\"></span>unds, the cr<span class=\"_ _3\"></span>edit risk is consider<span class=\"_ _3\"></span>ed to be very low<span class=\"_ _1\"></span>. When tra<span class=\"_ _1\"></span>de r<span class=\"_ _1\"></span>eceivables ar<span class=\"_ _3\"></span>e fees s<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>tled dir<span class=\"_ _1\"></span>ectly fr<span class=\"_ _1\"></span>om inve<span class=\"_ _1\"></span>stee companies, i.e. dir<span class=\"_ _3\"></span>ectors\u2019 and m<span class=\"_ _1\"></span>onitoring f<span class=\"_ _3\"></span>ees, there is th<span class=\"_ _1\"></span>e possibility of financial diffic<span class=\"_ _1\"></span>ulty<span class=\"_ _3\"></span>, howe<span class=\"_ _1\"></span>ver thes<span class=\"_ _1\"></span>e fe<span class=\"_ _1\"></span>es individually ar<span class=\"_ _3\"></span>e not significant. Se<span class=\"_ _1\"></span>e note 29 f<span class=\"_ _3\"></span>or management o<span class=\"_ _3\"></span>f credit risk.<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-535": {
   "value": "Accounting policy:<span class=\"_ _28c\"> </span>T<span class=\"_ _0\"></span>rade and o<span class=\"_ _1\"></span>ther r<span class=\"_ _1\"></span>eceivables ar<span class=\"_ _3\"></span>e rec<span class=\"_ _1\"></span>ognised initially at tr<span class=\"_ _3\"></span>ansaction price less at<span class=\"_ _1\"></span>tributable transac<span class=\"_ _1\"></span>tion costs. Sub<span class=\"_ _1\"></span>sequent t<span class=\"_ _1\"></span>o initial r<span class=\"_ _1\"></span>ecognition they ar<span class=\"_ _3\"></span>e measur<span class=\"_ _3\"></span>ed at amortised cost using the e<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>ective in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est method, less any impairm<span class=\"_ _1\"></span>ent losses. F<span class=\"_ _3\"></span>or trade r<span class=\"_ _3\"></span>eceivables this is becaus<span class=\"_ _1\"></span>e they meet th<span class=\"_ _1\"></span>e criteria set o<span class=\"_ _1\"></span>ut under IFRS 9, bein<span class=\"_ _1\"></span>g assets held within a bu<span class=\"_ _1\"></span>siness model that giv<span class=\"_ _1\"></span>e rise to con<span class=\"_ _1\"></span>tract<span class=\"_ _1\"></span>ual cash flows an<span class=\"_ _1\"></span>d ar<span class=\"_ _1\"></span>e solely payments o<span class=\"_ _3\"></span>f principal and inter<span class=\"_ _3\"></span>est (\u201cSPPI\u201d). If the arran<span class=\"_ _1\"></span>gement cons<span class=\"_ _1\"></span>titute<span class=\"_ _1\"></span>s a financing trans<span class=\"_ _1\"></span>action, f<span class=\"_ _1\"></span>or example if payment is de<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>ed beyon<span class=\"_ _1\"></span>d normal business t<span class=\"_ _1\"></span>erms, then it is measur<span class=\"_ _3\"></span>ed at the pr<span class=\"_ _3\"></span>esent value of fu<span class=\"_ _1\"></span>tur<span class=\"_ _3\"></span>e payments discount<span class=\"_ _3\"></span>ed at a market r<span class=\"_ _3\"></span>ate of int<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>est f<span class=\"_ _3\"></span>or a similar debt instrument.<span class=\"_ _28c\"> </span>F<span class=\"_ _1\"></span>or trade r<span class=\"_ _3\"></span>eceivables, the Gr<span class=\"_ _3\"></span>oup applies a simplified appr<span class=\"_ _1\"></span>oach in calcula<span class=\"_ _1\"></span>ting expect<span class=\"_ _1\"></span>ed cr<span class=\"_ _1\"></span>edit losses (\u201cE<span class=\"_ _1\"></span>CLs\u201d). Ther<span class=\"_ _3\"></span>efor<span class=\"_ _3\"></span>e, the Gr<span class=\"_ _1\"></span>oup does no<span class=\"_ _1\"></span>t track chan<span class=\"_ _1\"></span>ges in cr<span class=\"_ _3\"></span>edit risk, but instead r<span class=\"_ _1\"></span>ecognises a lo<span class=\"_ _1\"></span>ss allowanc<span class=\"_ _1\"></span>e based on lif<span class=\"_ _3\"></span>etime ECLs at ea<span class=\"_ _1\"></span>ch reportin<span class=\"_ _1\"></span>g date. T<span class=\"_ _1\"></span>he Gr<span class=\"_ _3\"></span>oup has established a pr<span class=\"_ _3\"></span>ovision matrix that is b<span class=\"_ _1\"></span>ased on its historic<span class=\"_ _1\"></span>al cre<span class=\"_ _1\"></span>dit loss experience, a<span class=\"_ _1\"></span>djusted f<span class=\"_ _1\"></span>or f<span class=\"_ _1\"></span>orwar<span class=\"_ _3\"></span>d-looking factor<span class=\"_ _1\"></span>s specific to the deb<span class=\"_ _3\"></span>tors and the econ<span class=\"_ _1\"></span>omic envir<span class=\"_ _3\"></span>onment. When a tr<span class=\"_ _1\"></span>ade r<span class=\"_ _1\"></span>eceivable is cr<span class=\"_ _3\"></span>edit impaired, it is writ<span class=\"_ _3\"></span>ten off ag<span class=\"_ _1\"></span>ainst trade r<span class=\"_ _3\"></span>eceivables and the amount o<span class=\"_ _1\"></span>f the loss is r<span class=\"_ _3\"></span>ecognised in the stat<span class=\"_ _3\"></span>ement of compr<span class=\"_ _3\"></span>ehensive income. Sub<span class=\"_ _1\"></span>sequent r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>eries of am<span class=\"_ _1\"></span>ounts pr<span class=\"_ _3\"></span>eviously writt<span class=\"_ _1\"></span>en off ar<span class=\"_ _3\"></span>e credit<span class=\"_ _1\"></span>ed to the sta<span class=\"_ _1\"></span>tement o<span class=\"_ _3\"></span>f comprehensiv<span class=\"_ _1\"></span>e income. Amortised c<span class=\"_ _1\"></span>ost<span class=\"_ _28c\"> </span>The amortised c<span class=\"_ _1\"></span>ost of a finan<span class=\"_ _1\"></span>cial asset is the amoun<span class=\"_ _1\"></span>t at which the financial asse<span class=\"_ _1\"></span>t is measur<span class=\"_ _3\"></span>ed at initial r<span class=\"_ _3\"></span>ecognition, minus principal r<span class=\"_ _3\"></span>epayments, plus or minu<span class=\"_ _1\"></span>s the cumulativ<span class=\"_ _1\"></span>e amortisation using the e<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>ective in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est method of an<span class=\"_ _3\"></span>y differ<span class=\"_ _3\"></span>ence between the initial amoun<span class=\"_ _1\"></span>t r<span class=\"_ _1\"></span>ecognised and the maturity am<span class=\"_ _1\"></span>ount, minus an<span class=\"_ _1\"></span>y r<span class=\"_ _1\"></span>eduction f<span class=\"_ _3\"></span>or impairment. Der<span class=\"_ _3\"></span>ecognition<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup derec<span class=\"_ _1\"></span>ognises a financial asse<span class=\"_ _3\"></span>t when the contract<span class=\"_ _1\"></span>ual right<span class=\"_ _1\"></span>s to the cash flow<span class=\"_ _1\"></span>s fr<span class=\"_ _1\"></span>om the asset e<span class=\"_ _1\"></span>xpir<span class=\"_ _1\"></span>e, or it transf<span class=\"_ _3\"></span>ers the right<span class=\"_ _1\"></span>s to r<span class=\"_ _3\"></span>eceive the contr<span class=\"_ _1\"></span>actu<span class=\"_ _1\"></span>al cash flows in a transac<span class=\"_ _1\"></span>tion in which substan<span class=\"_ _1\"></span>tially all of the risk<span class=\"_ _1\"></span>s and r<span class=\"_ _1\"></span>ewar<span class=\"_ _3\"></span>ds of own<span class=\"_ _1\"></span>ership o<span class=\"_ _1\"></span>f the financial asset ar<span class=\"_ _3\"></span>e transf<span class=\"_ _3\"></span>erred, or in which the G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>up neither trans<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ers nor r<span class=\"_ _3\"></span>etains substantially all o<span class=\"_ _3\"></span>f the risks and r<span class=\"_ _3\"></span>ewar<span class=\"_ _3\"></span>ds of owner<span class=\"_ _1\"></span>ship and does no<span class=\"_ _1\"></span>t r<span class=\"_ _1\"></span>etain contr<span class=\"_ _3\"></span>ol of the financial asse<span class=\"_ _1\"></span>t.<span class=\"_ _28c\"> </span>On der<span class=\"_ _3\"></span>ecognition of a financial asse<span class=\"_ _1\"></span>t, the diff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ence betw<span class=\"_ _1\"></span>een the carrying amoun<span class=\"_ _1\"></span>t of the asset (or the carryin<span class=\"_ _1\"></span>g amount alloca<span class=\"_ _1\"></span>ted to the portion o<span class=\"_ _3\"></span>f the asset that is der<span class=\"_ _3\"></span>ecognised) and the consider<span class=\"_ _1\"></span>ation r<span class=\"_ _3\"></span>eceived (including an<span class=\"_ _1\"></span>y new asset ob<span class=\"_ _3\"></span>tained less any new liability ass<span class=\"_ _1\"></span>umed) is r<span class=\"_ _1\"></span>ecognised in th<span class=\"_ _1\"></span>e statemen<span class=\"_ _1\"></span>t of compr<span class=\"_ _3\"></span>ehensive incom<span class=\"_ _1\"></span>e. Any int<span class=\"_ _3\"></span>erest in su<span class=\"_ _1\"></span>ch transf<span class=\"_ _3\"></span>erred finan<span class=\"_ _1\"></span>cial assets that is cr<span class=\"_ _3\"></span>eated or r<span class=\"_ _3\"></span>etained b<span class=\"_ _1\"></span>y the Gr<span class=\"_ _3\"></span>oup is r<span class=\"_ _1\"></span>ecognised as a s<span class=\"_ _1\"></span>eparat<span class=\"_ _1\"></span>e asset or liability. Pr<span class=\"_ _1\"></span>epayment<span class=\"_ _1\"></span>s arise wher<span class=\"_ _1\"></span>e the Gr<span class=\"_ _3\"></span>oup pays cash in adv<span class=\"_ _1\"></span>ance f<span class=\"_ _3\"></span>or services. As the service is pr<span class=\"_ _1\"></span>ovided, the pr<span class=\"_ _3\"></span>epayment is r<span class=\"_ _3\"></span>educed, and the oper<span class=\"_ _1\"></span>ating expens<span class=\"_ _1\"></span>e is r<span class=\"_ _1\"></span>ecognised in the stat<span class=\"_ _1\"></span>ement of c<span class=\"_ _1\"></span>ompr<span class=\"_ _1\"></span>ehensive incom<span class=\"_ _1\"></span>e.<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-562": {
   "value": "Der<span class=\"_ _3\"></span>ecognition<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup derec<span class=\"_ _1\"></span>ognises a financial asse<span class=\"_ _3\"></span>t when the contract<span class=\"_ _1\"></span>ual right<span class=\"_ _1\"></span>s to the cash flow<span class=\"_ _1\"></span>s fr<span class=\"_ _1\"></span>om the asset e<span class=\"_ _1\"></span>xpir<span class=\"_ _1\"></span>e, or it transf<span class=\"_ _3\"></span>ers the right<span class=\"_ _1\"></span>s to r<span class=\"_ _3\"></span>eceive the contr<span class=\"_ _1\"></span>actu<span class=\"_ _1\"></span>al cash flows in a transac<span class=\"_ _1\"></span>tion in which substan<span class=\"_ _1\"></span>tially all of the risk<span class=\"_ _1\"></span>s and r<span class=\"_ _1\"></span>ewar<span class=\"_ _3\"></span>ds of own<span class=\"_ _1\"></span>ership o<span class=\"_ _1\"></span>f the financial asset ar<span class=\"_ _3\"></span>e transf<span class=\"_ _3\"></span>erred, or in which the G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>up neither trans<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>ers nor r<span class=\"_ _3\"></span>etains substantially all o<span class=\"_ _3\"></span>f the risks and r<span class=\"_ _3\"></span>ewar<span class=\"_ _3\"></span>ds of owner<span class=\"_ _1\"></span>ship and does no<span class=\"_ _1\"></span>t r<span class=\"_ _1\"></span>etain contr<span class=\"_ _3\"></span>ol of the financial asse<span class=\"_ _1\"></span>t.<span class=\"_ _28c\"> </span>On der<span class=\"_ _3\"></span>ecognition of a financial asse<span class=\"_ _1\"></span>t, the diff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ence betw<span class=\"_ _1\"></span>een the carrying amoun<span class=\"_ _1\"></span>t of the asset (or the carryin<span class=\"_ _1\"></span>g amount alloca<span class=\"_ _1\"></span>ted to the portion o<span class=\"_ _3\"></span>f the asset that is der<span class=\"_ _3\"></span>ecognised) and the consider<span class=\"_ _1\"></span>ation r<span class=\"_ _3\"></span>eceived (including an<span class=\"_ _1\"></span>y new asset ob<span class=\"_ _3\"></span>tained less any new liability ass<span class=\"_ _1\"></span>umed) is r<span class=\"_ _1\"></span>ecognised in th<span class=\"_ _1\"></span>e statemen<span class=\"_ _1\"></span>t of compr<span class=\"_ _3\"></span>ehensive incom<span class=\"_ _1\"></span>e. Any int<span class=\"_ _3\"></span>erest in su<span class=\"_ _1\"></span>ch transf<span class=\"_ _3\"></span>erred finan<span class=\"_ _1\"></span>cial assets that is cr<span class=\"_ _3\"></span>eated or r<span class=\"_ _3\"></span>etained b<span class=\"_ _1\"></span>y the Gr<span class=\"_ _3\"></span>oup is r<span class=\"_ _1\"></span>ecognised as a s<span class=\"_ _1\"></span>eparat<span class=\"_ _1\"></span>e asset or liability. Pr<span class=\"_ _1\"></span>epayment<span class=\"_ _1\"></span>s arise wher<span class=\"_ _1\"></span>e the Gr<span class=\"_ _3\"></span>oup pays cash in adv<span class=\"_ _1\"></span>ance f<span class=\"_ _3\"></span>or services. As the service is pr<span class=\"_ _1\"></span>ovided, the pr<span class=\"_ _3\"></span>epayment is r<span class=\"_ _3\"></span>educed, and the oper<span class=\"_ _1\"></span>ating expens<span class=\"_ _1\"></span>e is r<span class=\"_ _1\"></span>ecognised in the stat<span class=\"_ _1\"></span>ement of c<span class=\"_ _1\"></span>ompr<span class=\"_ _1\"></span>ehensive incom<span class=\"_ _1\"></span>e.<span class=\"_ _28c\"> </span>Der<span class=\"_ _3\"></span>ecognition<span class=\"_ _28c\"> </span>The Compan<span class=\"_ _1\"></span>y der<span class=\"_ _1\"></span>ecognises a financial liability wh<span class=\"_ _1\"></span>en its contr<span class=\"_ _1\"></span>actual oblig<span class=\"_ _1\"></span>ations ar<span class=\"_ _3\"></span>e dischar<span class=\"_ _1\"></span>ged or canc<span class=\"_ _1\"></span>elled or expir<span class=\"_ _3\"></span>e.<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-503": {
   "value": "18. Cash and cash equivalents<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>Cash and cash equivalen<span class=\"_ _1\"></span>ts comprise cash a<span class=\"_ _1\"></span>t banks and on hand and sh<span class=\"_ _1\"></span>ort-term highly liquid deposits with a maturity o<span class=\"_ _3\"></span>f three mon<span class=\"_ _1\"></span>ths or less.<span class=\"_ _28c\"> </span><table class=\"s we2 h182\" id=\"_bb468eb3-97bc-436d-b53f-e4b6bf170fc7\"><tr><td></td><td class=\"t m0 x264 h2d y2a26 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x265 h22 y2a27 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x266 h2d y2a28 ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x267 h22 y2a29 ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x266 h2d y2a2a ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x267 h22 y2a2b ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y277b w1b9 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Cash at bank<span class=\"_ _1\"></span>s and on hand<span class=\"_ _28c\"> </span></div></td><td class=\"c n x753 y277c w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">19,041<span class=\"_ _28c\"> </span></div></td><td class=\"c n x754 y277b w55 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">25,419<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w1ba h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Short-t<span class=\"_ _1\"></span>erm deposits<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5c7 y277d w55 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">22,774<span class=\"_ _28c\"> </span></div></td><td class=\"c n x755 y277e w55 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">17,833<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x279 y274a w55 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">41,815<span class=\"_ _28c\"> </span></div></td><td class=\"c n x27a y2749 w55 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">43,252</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-536": {
   "value": "Accounting policy:<span class=\"_ _28c\"> </span>Cash and cash equivalen<span class=\"_ _1\"></span>ts comprise cash a<span class=\"_ _1\"></span>t banks and on hand and sh<span class=\"_ _1\"></span>ort-term highly liquid deposits with a maturity o<span class=\"_ _3\"></span>f three mon<span class=\"_ _1\"></span>ths or less.<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-592": {
   "value": "19. T<span class=\"_ _0\"></span>rade and other payables<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>T<span class=\"_ _0\"></span>rade and o<span class=\"_ _1\"></span>ther payables ar<span class=\"_ _3\"></span>e re<span class=\"_ _1\"></span>cognised initially at tr<span class=\"_ _3\"></span>ansaction price plus at<span class=\"_ _1\"></span>tributable transac<span class=\"_ _1\"></span>tion costs. Sub<span class=\"_ _1\"></span>sequent t<span class=\"_ _1\"></span>o initial r<span class=\"_ _1\"></span>ecognition they ar<span class=\"_ _3\"></span>e measur<span class=\"_ _3\"></span>ed at amortised cost using the e<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>ective in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est method.<span class=\"_ _28c\"> </span>Amortised c<span class=\"_ _1\"></span>ost<span class=\"_ _28c\"> </span>The amortised c<span class=\"_ _1\"></span>ost of a finan<span class=\"_ _1\"></span>cial liability is the amount at which th<span class=\"_ _1\"></span>e financial liability is measur<span class=\"_ _3\"></span>ed at initial r<span class=\"_ _1\"></span>ecognition, minu<span class=\"_ _1\"></span>s principal r<span class=\"_ _1\"></span>epayments, plu<span class=\"_ _1\"></span>s or minus the cumula<span class=\"_ _1\"></span>tive amortisation usin<span class=\"_ _1\"></span>g the eff<span class=\"_ _3\"></span>ective inter<span class=\"_ _3\"></span>est meth<span class=\"_ _1\"></span>od of any diff<span class=\"_ _3\"></span>eren<span class=\"_ _1\"></span>ce between th<span class=\"_ _1\"></span>e initial amount r<span class=\"_ _3\"></span>ecognised and the ma<span class=\"_ _1\"></span>turity amount.<span class=\"_ _28c\"> </span>Der<span class=\"_ _3\"></span>ecognition<span class=\"_ _28c\"> </span>The Compan<span class=\"_ _1\"></span>y der<span class=\"_ _1\"></span>ecognises a financial liability wh<span class=\"_ _1\"></span>en its contr<span class=\"_ _1\"></span>actual oblig<span class=\"_ _1\"></span>ations ar<span class=\"_ _3\"></span>e dischar<span class=\"_ _1\"></span>ged or canc<span class=\"_ _1\"></span>elled or expir<span class=\"_ _3\"></span>e.<span class=\"_ _28c\"> </span><table class=\"s wc7 h18d\" id=\"_6f75766c-aba4-4235-89b6-25c31efc561e\"><tr><td></td><td class=\"t m0 x463 h2d y2a2c ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x464 h22 y2a2d ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x41e h2d y2a2e ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x4d9 h22 y2a2f ff3 fs12 fc4 sc0 ls1 ws0\"> 2025 </td></tr><tr><td></td><td class=\"t m0 x41e h2d y2a30 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x41f h22 y2a31 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y287f w1bb h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>rade payable<span class=\"_ _1\"></span>s<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74e y2880 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,490<span class=\"_ _28c\"> </span></div></td><td class=\"c n x756 y287f w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,637<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2881 w1bc h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls3c ws4f\">Accruals<span class=\"_ _28c\"> </span></div></td><td class=\"c n x757 y2882 w38 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">20,931<span class=\"_ _28c\"> </span></div></td><td class=\"c n x758 y2881 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">19,972<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2883 w1bd h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Def<span class=\"_ _3\"></span>erred inc<span class=\"_ _1\"></span>ome<span class=\"_ _28c\"> </span></div></td><td class=\"c n x759 y2884 w38 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">12,946<span class=\"_ _28c\"> </span></div></td><td class=\"c n x75a y2883 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">11,493<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2886 w1be h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Other pay<span class=\"_ _1\"></span>ables<span class=\"_ _28c\"> </span></div></td><td class=\"c n x75b y2885 w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,949<span class=\"_ _28c\"> </span></div></td><td class=\"c n x75c y2886 w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,894<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y27a1 w1bf h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">V<span class=\"_ _3\"></span>A<span class=\"_ _0\"></span>T and P<span class=\"_ _3\"></span>A<span class=\"_ _0\"></span>YE<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74e y27a2 w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,460<span class=\"_ _28c\"> </span></div></td><td class=\"c n x756 y27a1 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,544<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w1c0 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Corpor<span class=\"_ _1\"></span>ation tax<span class=\"_ _28c\"> </span></div></td><td class=\"c n x75d y277c w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,008<span class=\"_ _28c\"> </span></div></td><td class=\"c n x75e y277b w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,933<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w1c1 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Partner<span class=\"_ _3\"></span>ship capital contributions<span class=\"_ _28c\"> </span></div></td><td class=\"c n x75f y277d w35 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">839<span class=\"_ _28c\"> </span></div></td><td class=\"c n x760 y277e w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">947<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x4db y274a w38 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">40,623<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4dc y2749 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">45,420<span class=\"_ _28c\"> </span></div></td></tr></table>T<span class=\"_ _0\"></span>rade and o<span class=\"_ _1\"></span>ther payables c<span class=\"_ _1\"></span>omprise amounts ou<span class=\"_ _1\"></span>tstanding f<span class=\"_ _3\"></span>or trade pur<span class=\"_ _3\"></span>chases and ongoing c<span class=\"_ _1\"></span>osts.<span class=\"_ _28c\"> </span>All tr<span class=\"_ _1\"></span>ade and oth<span class=\"_ _1\"></span>er payables mat<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e within 12 months af<span class=\"_ _3\"></span>ter the r<span class=\"_ _1\"></span>eporting period. The Gr<span class=\"_ _3\"></span>oup considers th<span class=\"_ _1\"></span>e carrying amount o<span class=\"_ _3\"></span>f trade payables, o<span class=\"_ _3\"></span>ther payables, accru<span class=\"_ _1\"></span>als and partnership capital contribu<span class=\"_ _1\"></span>tions appr<span class=\"_ _1\"></span>oxima<span class=\"_ _1\"></span>tes to th<span class=\"_ _1\"></span>eir fair value when me<span class=\"_ _1\"></span>asur<span class=\"_ _3\"></span>ed by discounting c<span class=\"_ _1\"></span>ash flows at mark<span class=\"_ _3\"></span>et rat<span class=\"_ _1\"></span>es of in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est as at the stat<span class=\"_ _1\"></span>ement o<span class=\"_ _1\"></span>f financial position dat<span class=\"_ _1\"></span>e. Def<span class=\"_ _3\"></span>erred inc<span class=\"_ _1\"></span>ome r<span class=\"_ _1\"></span>elates t<span class=\"_ _1\"></span>o f<span class=\"_ _1\"></span>ees r<span class=\"_ _3\"></span>eceived in advanc<span class=\"_ _1\"></span>e. Partner<span class=\"_ _3\"></span>ship capital contributions r<span class=\"_ _3\"></span>elate to contrib<span class=\"_ _1\"></span>utions by members t<span class=\"_ _1\"></span>o F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>esight Gr<span class=\"_ _3\"></span>oup LLP. Th<span class=\"_ _1\"></span>e main component o<span class=\"_ _1\"></span>f accrual<span class=\"_ _1\"></span>s are b<span class=\"_ _1\"></span>onuses r<span class=\"_ _3\"></span>elating to the financial period but sub<span class=\"_ _1\"></span>stantially se<span class=\"_ _1\"></span>ttled in J<span class=\"_ _1\"></span>uly in the f<span class=\"_ _1\"></span>ollowing financial y<span class=\"_ _1\"></span>ear<span class=\"_ _0\"></span>.<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-590": {
   "value": "19. T<span class=\"_ _0\"></span>rade and other payables<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>T<span class=\"_ _0\"></span>rade and o<span class=\"_ _1\"></span>ther payables ar<span class=\"_ _3\"></span>e re<span class=\"_ _1\"></span>cognised initially at tr<span class=\"_ _3\"></span>ansaction price plus at<span class=\"_ _1\"></span>tributable transac<span class=\"_ _1\"></span>tion costs. Sub<span class=\"_ _1\"></span>sequent t<span class=\"_ _1\"></span>o initial r<span class=\"_ _1\"></span>ecognition they ar<span class=\"_ _3\"></span>e measur<span class=\"_ _3\"></span>ed at amortised cost using the e<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>ective in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est method.<span class=\"_ _28c\"> </span>Amortised c<span class=\"_ _1\"></span>ost<span class=\"_ _28c\"> </span>The amortised c<span class=\"_ _1\"></span>ost of a finan<span class=\"_ _1\"></span>cial liability is the amount at which th<span class=\"_ _1\"></span>e financial liability is measur<span class=\"_ _3\"></span>ed at initial r<span class=\"_ _1\"></span>ecognition, minu<span class=\"_ _1\"></span>s principal r<span class=\"_ _1\"></span>epayments, plu<span class=\"_ _1\"></span>s or minus the cumula<span class=\"_ _1\"></span>tive amortisation usin<span class=\"_ _1\"></span>g the eff<span class=\"_ _3\"></span>ective inter<span class=\"_ _3\"></span>est meth<span class=\"_ _1\"></span>od of any diff<span class=\"_ _3\"></span>eren<span class=\"_ _1\"></span>ce between th<span class=\"_ _1\"></span>e initial amount r<span class=\"_ _3\"></span>ecognised and the ma<span class=\"_ _1\"></span>turity amount.<span class=\"_ _28c\"> </span>Der<span class=\"_ _3\"></span>ecognition<span class=\"_ _28c\"> </span>The Compan<span class=\"_ _1\"></span>y der<span class=\"_ _1\"></span>ecognises a financial liability wh<span class=\"_ _1\"></span>en its contr<span class=\"_ _1\"></span>actual oblig<span class=\"_ _1\"></span>ations ar<span class=\"_ _3\"></span>e dischar<span class=\"_ _1\"></span>ged or canc<span class=\"_ _1\"></span>elled or expir<span class=\"_ _3\"></span>e.<span class=\"_ _28c\"> </span><table class=\"s wc7 h18d\" id=\"_6f75766c-aba4-4235-89b6-25c31efc561e\"><tr><td></td><td class=\"t m0 x463 h2d y2a2c ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x464 h22 y2a2d ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x41e h2d y2a2e ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x4d9 h22 y2a2f ff3 fs12 fc4 sc0 ls1 ws0\"> 2025 </td></tr><tr><td></td><td class=\"t m0 x41e h2d y2a30 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x41f h22 y2a31 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y287f w1bb h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>rade payable<span class=\"_ _1\"></span>s<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74e y2880 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,490<span class=\"_ _28c\"> </span></div></td><td class=\"c n x756 y287f w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,637<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2881 w1bc h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls3c ws4f\">Accruals<span class=\"_ _28c\"> </span></div></td><td class=\"c n x757 y2882 w38 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">20,931<span class=\"_ _28c\"> </span></div></td><td class=\"c n x758 y2881 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">19,972<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2883 w1bd h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Def<span class=\"_ _3\"></span>erred inc<span class=\"_ _1\"></span>ome<span class=\"_ _28c\"> </span></div></td><td class=\"c n x759 y2884 w38 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">12,946<span class=\"_ _28c\"> </span></div></td><td class=\"c n x75a y2883 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">11,493<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2886 w1be h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Other pay<span class=\"_ _1\"></span>ables<span class=\"_ _28c\"> </span></div></td><td class=\"c n x75b y2885 w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,949<span class=\"_ _28c\"> </span></div></td><td class=\"c n x75c y2886 w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,894<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y27a1 w1bf h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">V<span class=\"_ _3\"></span>A<span class=\"_ _0\"></span>T and P<span class=\"_ _3\"></span>A<span class=\"_ _0\"></span>YE<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74e y27a2 w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,460<span class=\"_ _28c\"> </span></div></td><td class=\"c n x756 y27a1 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,544<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w1c0 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Corpor<span class=\"_ _1\"></span>ation tax<span class=\"_ _28c\"> </span></div></td><td class=\"c n x75d y277c w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,008<span class=\"_ _28c\"> </span></div></td><td class=\"c n x75e y277b w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,933<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w1c1 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Partner<span class=\"_ _3\"></span>ship capital contributions<span class=\"_ _28c\"> </span></div></td><td class=\"c n x75f y277d w35 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">839<span class=\"_ _28c\"> </span></div></td><td class=\"c n x760 y277e w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">947<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x4db y274a w38 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">40,623<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4dc y2749 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">45,420<span class=\"_ _28c\"> </span></div></td></tr></table>T<span class=\"_ _0\"></span>rade and o<span class=\"_ _1\"></span>ther payables c<span class=\"_ _1\"></span>omprise amounts ou<span class=\"_ _1\"></span>tstanding f<span class=\"_ _3\"></span>or trade pur<span class=\"_ _3\"></span>chases and ongoing c<span class=\"_ _1\"></span>osts.<span class=\"_ _28c\"> </span>All tr<span class=\"_ _1\"></span>ade and oth<span class=\"_ _1\"></span>er payables mat<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e within 12 months af<span class=\"_ _3\"></span>ter the r<span class=\"_ _1\"></span>eporting period. The Gr<span class=\"_ _3\"></span>oup considers th<span class=\"_ _1\"></span>e carrying amount o<span class=\"_ _3\"></span>f trade payables, o<span class=\"_ _3\"></span>ther payables, accru<span class=\"_ _1\"></span>als and partnership capital contribu<span class=\"_ _1\"></span>tions appr<span class=\"_ _1\"></span>oxima<span class=\"_ _1\"></span>tes to th<span class=\"_ _1\"></span>eir fair value when me<span class=\"_ _1\"></span>asur<span class=\"_ _3\"></span>ed by discounting c<span class=\"_ _1\"></span>ash flows at mark<span class=\"_ _3\"></span>et rat<span class=\"_ _1\"></span>es of in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est as at the stat<span class=\"_ _1\"></span>ement o<span class=\"_ _1\"></span>f financial position dat<span class=\"_ _1\"></span>e. Def<span class=\"_ _3\"></span>erred inc<span class=\"_ _1\"></span>ome r<span class=\"_ _1\"></span>elates t<span class=\"_ _1\"></span>o f<span class=\"_ _1\"></span>ees r<span class=\"_ _3\"></span>eceived in advanc<span class=\"_ _1\"></span>e. Partner<span class=\"_ _3\"></span>ship capital contributions r<span class=\"_ _3\"></span>elate to contrib<span class=\"_ _1\"></span>utions by members t<span class=\"_ _1\"></span>o F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>esight Gr<span class=\"_ _3\"></span>oup LLP. Th<span class=\"_ _1\"></span>e main component o<span class=\"_ _1\"></span>f accrual<span class=\"_ _1\"></span>s are b<span class=\"_ _1\"></span>onuses r<span class=\"_ _3\"></span>elating to the financial period but sub<span class=\"_ _1\"></span>stantially se<span class=\"_ _1\"></span>ttled in J<span class=\"_ _1\"></span>uly in the f<span class=\"_ _1\"></span>ollowing financial y<span class=\"_ _1\"></span>ear<span class=\"_ _0\"></span>.<span class=\"_ _28c\"> </span>24. Def<span class=\"_ _1\"></span>erred tax asse<span class=\"_ _1\"></span>ts and liabilities<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>Def<span class=\"_ _3\"></span>erred tax is r<span class=\"_ _3\"></span>ecognised bas<span class=\"_ _1\"></span>ed on diff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ences betw<span class=\"_ _1\"></span>een the carrying valu<span class=\"_ _1\"></span>e of asse<span class=\"_ _1\"></span>ts and liabilities f<span class=\"_ _3\"></span>or accounting purpos<span class=\"_ _1\"></span>es and their tax valu<span class=\"_ _1\"></span>es (see no<span class=\"_ _1\"></span>te 10). Def<span class=\"_ _3\"></span>erred t<span class=\"_ _1\"></span>ax liabilities ar<span class=\"_ _1\"></span>e gener<span class=\"_ _1\"></span>ally r<span class=\"_ _1\"></span>ecognised f<span class=\"_ _3\"></span>or all taxable tempor<span class=\"_ _3\"></span>ary differ<span class=\"_ _3\"></span>ences and def<span class=\"_ _3\"></span>erred tax asset<span class=\"_ _1\"></span>s are only r<span class=\"_ _3\"></span>ecognised t<span class=\"_ _1\"></span>o the exten<span class=\"_ _1\"></span>t that the Gr<span class=\"_ _3\"></span>oup considers them t<span class=\"_ _1\"></span>o be r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable, which is de<span class=\"_ _1\"></span>termined b<span class=\"_ _1\"></span>y re<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ence to e<span class=\"_ _1\"></span>stimates th<span class=\"_ _1\"></span>at futur<span class=\"_ _3\"></span>e taxable pr<span class=\"_ _3\"></span>ofits will be available ag<span class=\"_ _1\"></span>ainst which deduc<span class=\"_ _1\"></span>tible temporary diff<span class=\"_ _3\"></span>eren<span class=\"_ _1\"></span>ces can be utilise<span class=\"_ _1\"></span>d. The carrying amo<span class=\"_ _1\"></span>unt of de<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>ed tax assets is r<span class=\"_ _3\"></span>eviewed a<span class=\"_ _1\"></span>t each stat<span class=\"_ _1\"></span>ement o<span class=\"_ _1\"></span>f financial position dat<span class=\"_ _1\"></span>e and r<span class=\"_ _3\"></span>educed to the ext<span class=\"_ _1\"></span>ent that it is n<span class=\"_ _1\"></span>o longer pr<span class=\"_ _3\"></span>obable that sufficient taxable pr<span class=\"_ _3\"></span>ofits will be available t<span class=\"_ _1\"></span>o allow all or part o<span class=\"_ _1\"></span>f the asset t<span class=\"_ _1\"></span>o be r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ed. Def<span class=\"_ _3\"></span>erred tax ass<span class=\"_ _1\"></span>ets and liabilities ar<span class=\"_ _3\"></span>e offse<span class=\"_ _1\"></span>t when ther<span class=\"_ _3\"></span>e is a legally enf<span class=\"_ _3\"></span>orceable righ<span class=\"_ _3\"></span>t to set o<span class=\"_ _1\"></span>ff curr<span class=\"_ _3\"></span>ent tax assets ag<span class=\"_ _1\"></span>ainst curr<span class=\"_ _3\"></span>ent tax liabilities and when they r<span class=\"_ _3\"></span>elate to inc<span class=\"_ _1\"></span>ome tax<span class=\"_ _1\"></span>es levied b<span class=\"_ _1\"></span>y the same taxa<span class=\"_ _1\"></span>tion authority and the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup intend<span class=\"_ _1\"></span>s to se<span class=\"_ _1\"></span>ttle its curr<span class=\"_ _3\"></span>ent tax assets and liabilities on a n<span class=\"_ _1\"></span>et basis. Def<span class=\"_ _3\"></span>erred tax ass<span class=\"_ _1\"></span>ets and liabilities ar<span class=\"_ _3\"></span>e measur<span class=\"_ _3\"></span>ed at the tax ra<span class=\"_ _1\"></span>tes that ar<span class=\"_ _3\"></span>e expected t<span class=\"_ _1\"></span>o apply to the period when the ass<span class=\"_ _1\"></span>et is r<span class=\"_ _3\"></span>ealised or the liability is set<span class=\"_ _1\"></span>tled, based on tax r<span class=\"_ _3\"></span>ates (and tax legisla<span class=\"_ _1\"></span>tion) that ha<span class=\"_ _1\"></span>ve been enac<span class=\"_ _1\"></span>ted or subs<span class=\"_ _1\"></span>tantively enac<span class=\"_ _1\"></span>ted at the st<span class=\"_ _1\"></span>atemen<span class=\"_ _1\"></span>t of financial position dat<span class=\"_ _3\"></span>e.<span class=\"_ _28c\"> </span>The mov<span class=\"_ _3\"></span>ement on the def<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>ed tax acc<span class=\"_ _1\"></span>ount is as shown b<span class=\"_ _1\"></span>elow:<span class=\"_ _28c\"> </span><table class=\"s w1e3 h198\" id=\"_996f2ea9-f480-4aa3-83ad-568be9ada030\"><tr><td></td><td class=\"t m0 x22d h2d y2ae0 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x22e h22 y2ae1 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x22f h2d y2ae2 ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x233 h22 y2ae3 ff3 fs12 fc4 sc0 ls1 ws0\"> 2025 </td></tr><tr><td></td><td class=\"t m0 x22f h2d y2ae4 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2cd h22 y2ae5 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y2793 wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x879 y2792 w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(9,027)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x87a y2793 w63 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(11,710)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y2ae6 ff2 fs7 fc1 sc0 ls1 ws0\">Recognised in stat<span class=\"_ _1\"></span>ement of compr<span class=\"_ _1\"></span>ehensive income<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y2795 w1e4 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>ax expense<span class=\"_ _28c\"> </span></div></td><td class=\"c n x879 y2796 w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(4,071)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x87b y2795 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,624<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2797 w187 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>eign exch<span class=\"_ _1\"></span>ange mo<span class=\"_ _1\"></span>vement<span class=\"_ _28c\"> </span></div></td><td class=\"c n x87c y2798 w65 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(314)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x87d y2797 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">302<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x87e y279a w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(4,385)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x87f y2799 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,926<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y2ae7 ff2 fs7 fc1 sc0 ls1 ws0\">Recognised in equity<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y2883 w7b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Shar<span class=\"_ _3\"></span>e-based payment r<span class=\"_ _3\"></span>eserve<span class=\"_ _28c\"> </span></div></td><td class=\"c n x261 y2884 w65 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(251)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x880 y2883 w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">60<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y2ae8 ff2 fs7 fc1 sc0 ls1 ws0\">Arising on business combination<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y27a1 w1e5 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Intangible asse<span class=\"_ _1\"></span>t (see no<span class=\"_ _1\"></span>te 30)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x881 y27a2 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x882 y27a1 w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(303)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w1e1 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Re-classified t<span class=\"_ _1\"></span>o liabilities associat<span class=\"_ _1\"></span>ed with assets held f<span class=\"_ _3\"></span>or sale<span class=\"_ _28c\"> </span></div></td><td class=\"c n x883 y277c w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">197<span class=\"_ _28c\"> </span></div></td><td class=\"c n x884 y277b w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x50d y277d w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">197<span class=\"_ _28c\"> </span></div></td><td class=\"c n x885 y277e w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(303)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a wd6 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x886 y274a w6a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(13,466)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x887 y2749 w4a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(9,027)<span class=\"_ _28c\"> </span></div></td></tr></table>The mov<span class=\"_ _3\"></span>ements in def<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>ed tax asset<span class=\"_ _1\"></span>s and liabilities during the period ar<span class=\"_ _3\"></span>e shown below:<span class=\"_ _28c\"> </span><table class=\"s w1e6 h199\" id=\"_c44625ad-19c8-4075-94c5-ad21f0f1e012\"><tr><td></td><td></td><td></td><td class=\"c n x678 y2ae9 wd8 h195\"><div class=\"t m0 x230 h22 y2a8b ff2 fs12 fc1 sc0 ls1 ws0\">31 March 2026<span class=\"_ _28c\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x679 y2aea w18d h196\"><div class=\"t m0 x230 h22 y2a8d ff3 fs12 fc4 sc0 ls1 ws0\">31 March 2025<span class=\"_ _28c\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x67e h2d y2aeb ff2 fs12 fc1 sc0 ls1 ws0\">Credit<span class=\"_ _1\"></span>ed </td><td></td><td></td><td></td><td></td><td class=\"t m0 x2cc h22 y2aec ff3 fs12 fc4 sc0 ls1 ws0\">Cr<span class=\"_ _3\"></span>edited </td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x888 h2d y2aed ff1b fs12 fc1 sc0 ls1 ws0\">to pr<span class=\"_ _1\"></span>ofit </td><td class=\"t m0 x642 h2d y2aee ff2 fs12 fc1 sc0 ls1 ws0\">Credit<span class=\"_ _1\"></span>ed </td><td></td><td></td><td></td><td class=\"t m0 x889 h22 y2aef ff4 fs12 fc4 sc0 ls1 ws0\">to pr<span class=\"_ _3\"></span>ofit </td><td class=\"t m0 x88a h22 y2af0 ff3 fs12 fc4 sc0 ls48 ws6a\">Credited<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x88b h2d y2af1 ff2 fs12 fc1 sc0 ls1 ws0\">Asset </td><td class=\"t m0 x367 h2d y2af1 ff2 fs12 fc1 sc0 ls1 ws0\">Liability </td><td class=\"t m0 x88c h2d y2af1 ff2 fs12 fc1 sc0 ls1 ws0\">Net </td><td class=\"t m0 x88d h2d y2af2 ff2 fs12 fc1 sc0 ls1 ws0\">or loss<span class=\"_ _28c\"> </span></td><td class=\"t m0 x88e h2d y2af3 ff2 fs12 fc1 sc0 ls1 ws0\">to equity </td><td class=\"t m0 x88f h22 y2af3 ff3 fs12 fc4 sc0 ls1 ws0\">Asset </td><td class=\"t m0 x890 h22 y2af3 ff3 fs12 fc4 sc0 ls1 ws0\">Liability </td><td class=\"t m0 x891 h22 y2af3 ff4 fs12 fc4 sc0 ls1 ws0\">Net </td><td class=\"t m0 x480 h22 y2af4 ff3 fs12 fc4 sc0 ls1 ws0\">or loss</td><td class=\"t m0 x22e h22 y2af5 ff3 fs12 fc4 sc0 ls1 ws0\"> to equity<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x2ce h2d y2af6 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x680 h2d y2af6 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x681 h2d y2af6 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x2d1 h2d y2af7 ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x485 h2d y2af8 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2dd h22 y2af8 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2de h22 y2af8 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x64b h22 y2af8 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x36e h22 y2af9 ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000</td><td class=\"t m0 x233 h22 y2afa ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y277b w1e7 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Other tempor<span class=\"_ _3\"></span>ary and deductible diff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ences<span class=\"_ _28c\"> </span></div></td><td class=\"c n x892 y277c w5b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">811<span class=\"_ _28c\"> </span></div></td><td class=\"c n x893 y277c w82 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(5,776)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x894 y277c w44 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(4,965)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x895 y277c w44 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(5,140)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x896 y277c w65 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(251)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x897 y277b w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,615<span class=\"_ _28c\"> </span></div></td><td class=\"c n x898 y277b w2e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(1,200)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x899 y277b w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">415<span class=\"_ _28c\"> </span></div></td><td class=\"c n x89a y277b w9b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(62)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x89b y277b w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">60<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w1e8 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Business c<span class=\"_ _1\"></span>ombinations \u2013 intangible ass<span class=\"_ _1\"></span>et<span class=\"_ _28c\"> </span></div></td><td class=\"c n x89c y277d w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x89d y277d w44 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(8,501)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x89e y277d w44 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(8,501)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x89f y277d w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,069<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a0 y277d w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a1 y277e w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a2 y277e w2e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(9,442)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a3 y277e w4a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(9,442)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x676 y277e w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,686<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a4 y277e w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x6d1 y274a w5b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">811<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a5 y274a w62 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(14,277)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a6 y274a w6a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(13,466)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a7 y274a w44 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(4,071)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a8 y274a w65 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(251)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a9 y2749 w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,615<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8aa y2749 w63 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(10,642)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8ab y2749 w2e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(9,027)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8ac y2749 w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,624<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8ad y2749 w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">60</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-581": {
   "value": "19. T<span class=\"_ _0\"></span>rade and other payables<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>T<span class=\"_ _0\"></span>rade and o<span class=\"_ _1\"></span>ther payables ar<span class=\"_ _3\"></span>e re<span class=\"_ _1\"></span>cognised initially at tr<span class=\"_ _3\"></span>ansaction price plus at<span class=\"_ _1\"></span>tributable transac<span class=\"_ _1\"></span>tion costs. Sub<span class=\"_ _1\"></span>sequent t<span class=\"_ _1\"></span>o initial r<span class=\"_ _1\"></span>ecognition they ar<span class=\"_ _3\"></span>e measur<span class=\"_ _3\"></span>ed at amortised cost using the e<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>ective in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est method.<span class=\"_ _28c\"> </span>Amortised c<span class=\"_ _1\"></span>ost<span class=\"_ _28c\"> </span>The amortised c<span class=\"_ _1\"></span>ost of a finan<span class=\"_ _1\"></span>cial liability is the amount at which th<span class=\"_ _1\"></span>e financial liability is measur<span class=\"_ _3\"></span>ed at initial r<span class=\"_ _1\"></span>ecognition, minu<span class=\"_ _1\"></span>s principal r<span class=\"_ _1\"></span>epayments, plu<span class=\"_ _1\"></span>s or minus the cumula<span class=\"_ _1\"></span>tive amortisation usin<span class=\"_ _1\"></span>g the eff<span class=\"_ _3\"></span>ective inter<span class=\"_ _3\"></span>est meth<span class=\"_ _1\"></span>od of any diff<span class=\"_ _3\"></span>eren<span class=\"_ _1\"></span>ce between th<span class=\"_ _1\"></span>e initial amount r<span class=\"_ _3\"></span>ecognised and the ma<span class=\"_ _1\"></span>turity amount.<span class=\"_ _28c\"> </span>Der<span class=\"_ _3\"></span>ecognition<span class=\"_ _28c\"> </span>The Compan<span class=\"_ _1\"></span>y der<span class=\"_ _1\"></span>ecognises a financial liability wh<span class=\"_ _1\"></span>en its contr<span class=\"_ _1\"></span>actual oblig<span class=\"_ _1\"></span>ations ar<span class=\"_ _3\"></span>e dischar<span class=\"_ _1\"></span>ged or canc<span class=\"_ _1\"></span>elled or expir<span class=\"_ _3\"></span>e.<span class=\"_ _28c\"> </span><table class=\"s wc7 h18d\" id=\"_6f75766c-aba4-4235-89b6-25c31efc561e\"><tr><td></td><td class=\"t m0 x463 h2d y2a2c ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x464 h22 y2a2d ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x41e h2d y2a2e ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x4d9 h22 y2a2f ff3 fs12 fc4 sc0 ls1 ws0\"> 2025 </td></tr><tr><td></td><td class=\"t m0 x41e h2d y2a30 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x41f h22 y2a31 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y287f w1bb h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>rade payable<span class=\"_ _1\"></span>s<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74e y2880 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,490<span class=\"_ _28c\"> </span></div></td><td class=\"c n x756 y287f w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,637<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2881 w1bc h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls3c ws4f\">Accruals<span class=\"_ _28c\"> </span></div></td><td class=\"c n x757 y2882 w38 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">20,931<span class=\"_ _28c\"> </span></div></td><td class=\"c n x758 y2881 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">19,972<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2883 w1bd h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Def<span class=\"_ _3\"></span>erred inc<span class=\"_ _1\"></span>ome<span class=\"_ _28c\"> </span></div></td><td class=\"c n x759 y2884 w38 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">12,946<span class=\"_ _28c\"> </span></div></td><td class=\"c n x75a y2883 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">11,493<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2886 w1be h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Other pay<span class=\"_ _1\"></span>ables<span class=\"_ _28c\"> </span></div></td><td class=\"c n x75b y2885 w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,949<span class=\"_ _28c\"> </span></div></td><td class=\"c n x75c y2886 w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,894<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y27a1 w1bf h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">V<span class=\"_ _3\"></span>A<span class=\"_ _0\"></span>T and P<span class=\"_ _3\"></span>A<span class=\"_ _0\"></span>YE<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74e y27a2 w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,460<span class=\"_ _28c\"> </span></div></td><td class=\"c n x756 y27a1 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,544<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w1c0 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Corpor<span class=\"_ _1\"></span>ation tax<span class=\"_ _28c\"> </span></div></td><td class=\"c n x75d y277c w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,008<span class=\"_ _28c\"> </span></div></td><td class=\"c n x75e y277b w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,933<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w1c1 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Partner<span class=\"_ _3\"></span>ship capital contributions<span class=\"_ _28c\"> </span></div></td><td class=\"c n x75f y277d w35 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">839<span class=\"_ _28c\"> </span></div></td><td class=\"c n x760 y277e w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">947<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x4db y274a w38 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">40,623<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4dc y2749 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">45,420<span class=\"_ _28c\"> </span></div></td></tr></table>T<span class=\"_ _0\"></span>rade and o<span class=\"_ _1\"></span>ther payables c<span class=\"_ _1\"></span>omprise amounts ou<span class=\"_ _1\"></span>tstanding f<span class=\"_ _3\"></span>or trade pur<span class=\"_ _3\"></span>chases and ongoing c<span class=\"_ _1\"></span>osts.<span class=\"_ _28c\"> </span><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs32d\">All tr<span class=\"_ _1\"></span>ade and oth<span class=\"_ _1\"></span>er payables mat<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e within 12 months af<span class=\"_ _3\"></span>ter the r<span class=\"_ _1\"></span>eporting period. The Gr<span class=\"_ _3\"></span>oup </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs32e\">considers th<span class=\"_ _1\"></span>e carrying amount o<span class=\"_ _3\"></span>f trade payables, o<span class=\"_ _3\"></span>ther payables, accru<span class=\"_ _1\"></span>als and partnership </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs32f\">capital contribu<span class=\"_ _1\"></span>tions appr<span class=\"_ _1\"></span>oxima<span class=\"_ _1\"></span>tes to th<span class=\"_ _1\"></span>eir fair value when me<span class=\"_ _1\"></span>asur<span class=\"_ _3\"></span>ed by discounting c<span class=\"_ _1\"></span>ash </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs330\">flows at mark<span class=\"_ _3\"></span>et rat<span class=\"_ _1\"></span>es of in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est as at the stat<span class=\"_ _1\"></span>ement o<span class=\"_ _1\"></span>f financial position dat<span class=\"_ _1\"></span>e. Def<span class=\"_ _3\"></span>erred inc<span class=\"_ _1\"></span>ome </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs331\">r<span class=\"_ _1\"></span>elates t<span class=\"_ _1\"></span>o f<span class=\"_ _1\"></span>ees r<span class=\"_ _3\"></span>eceived in advanc<span class=\"_ _1\"></span>e. Partner<span class=\"_ _3\"></span>ship capital contributions r<span class=\"_ _3\"></span>elate to contrib<span class=\"_ _1\"></span>utions by </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs332\">members t<span class=\"_ _1\"></span>o F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>esight Gr<span class=\"_ _3\"></span>oup LLP. Th<span class=\"_ _1\"></span>e main component o<span class=\"_ _1\"></span>f accrual<span class=\"_ _1\"></span>s are b<span class=\"_ _1\"></span>onuses r<span class=\"_ _3\"></span>elating to the </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs333\">financial period but sub<span class=\"_ _1\"></span>stantially se<span class=\"_ _1\"></span>ttled in J<span class=\"_ _1\"></span>uly in the f<span class=\"_ _1\"></span>ollowing financial y<span class=\"_ _1\"></span>ear<span class=\"_ _0\"></span>.<span class=\"_ _28c\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-504": {
   "value": "19. T<span class=\"_ _0\"></span>rade and other payables<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>T<span class=\"_ _0\"></span>rade and o<span class=\"_ _1\"></span>ther payables ar<span class=\"_ _3\"></span>e re<span class=\"_ _1\"></span>cognised initially at tr<span class=\"_ _3\"></span>ansaction price plus at<span class=\"_ _1\"></span>tributable transac<span class=\"_ _1\"></span>tion costs. Sub<span class=\"_ _1\"></span>sequent t<span class=\"_ _1\"></span>o initial r<span class=\"_ _1\"></span>ecognition they ar<span class=\"_ _3\"></span>e measur<span class=\"_ _3\"></span>ed at amortised cost using the e<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>ective in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est method.<span class=\"_ _28c\"> </span>Amortised c<span class=\"_ _1\"></span>ost<span class=\"_ _28c\"> </span>The amortised c<span class=\"_ _1\"></span>ost of a finan<span class=\"_ _1\"></span>cial liability is the amount at which th<span class=\"_ _1\"></span>e financial liability is measur<span class=\"_ _3\"></span>ed at initial r<span class=\"_ _1\"></span>ecognition, minu<span class=\"_ _1\"></span>s principal r<span class=\"_ _1\"></span>epayments, plu<span class=\"_ _1\"></span>s or minus the cumula<span class=\"_ _1\"></span>tive amortisation usin<span class=\"_ _1\"></span>g the eff<span class=\"_ _3\"></span>ective inter<span class=\"_ _3\"></span>est meth<span class=\"_ _1\"></span>od of any diff<span class=\"_ _3\"></span>eren<span class=\"_ _1\"></span>ce between th<span class=\"_ _1\"></span>e initial amount r<span class=\"_ _3\"></span>ecognised and the ma<span class=\"_ _1\"></span>turity amount.<span class=\"_ _28c\"> </span>Der<span class=\"_ _3\"></span>ecognition<span class=\"_ _28c\"> </span>The Compan<span class=\"_ _1\"></span>y der<span class=\"_ _1\"></span>ecognises a financial liability wh<span class=\"_ _1\"></span>en its contr<span class=\"_ _1\"></span>actual oblig<span class=\"_ _1\"></span>ations ar<span class=\"_ _3\"></span>e dischar<span class=\"_ _1\"></span>ged or canc<span class=\"_ _1\"></span>elled or expir<span class=\"_ _3\"></span>e.<span class=\"_ _28c\"> </span><table class=\"s wc7 h18d\" id=\"_6f75766c-aba4-4235-89b6-25c31efc561e\"><tr><td></td><td class=\"t m0 x463 h2d y2a2c ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x464 h22 y2a2d ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x41e h2d y2a2e ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x4d9 h22 y2a2f ff3 fs12 fc4 sc0 ls1 ws0\"> 2025 </td></tr><tr><td></td><td class=\"t m0 x41e h2d y2a30 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x41f h22 y2a31 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y287f w1bb h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>rade payable<span class=\"_ _1\"></span>s<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74e y2880 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,490<span class=\"_ _28c\"> </span></div></td><td class=\"c n x756 y287f w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,637<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2881 w1bc h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls3c ws4f\">Accruals<span class=\"_ _28c\"> </span></div></td><td class=\"c n x757 y2882 w38 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">20,931<span class=\"_ _28c\"> </span></div></td><td class=\"c n x758 y2881 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">19,972<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2883 w1bd h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Def<span class=\"_ _3\"></span>erred inc<span class=\"_ _1\"></span>ome<span class=\"_ _28c\"> </span></div></td><td class=\"c n x759 y2884 w38 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">12,946<span class=\"_ _28c\"> </span></div></td><td class=\"c n x75a y2883 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">11,493<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2886 w1be h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Other pay<span class=\"_ _1\"></span>ables<span class=\"_ _28c\"> </span></div></td><td class=\"c n x75b y2885 w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,949<span class=\"_ _28c\"> </span></div></td><td class=\"c n x75c y2886 w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,894<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y27a1 w1bf h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">V<span class=\"_ _3\"></span>A<span class=\"_ _0\"></span>T and P<span class=\"_ _3\"></span>A<span class=\"_ _0\"></span>YE<span class=\"_ _28c\"> </span></div></td><td class=\"c n x74e y27a2 w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,460<span class=\"_ _28c\"> </span></div></td><td class=\"c n x756 y27a1 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,544<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w1c0 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Corpor<span class=\"_ _1\"></span>ation tax<span class=\"_ _28c\"> </span></div></td><td class=\"c n x75d y277c w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,008<span class=\"_ _28c\"> </span></div></td><td class=\"c n x75e y277b w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,933<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w1c1 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Partner<span class=\"_ _3\"></span>ship capital contributions<span class=\"_ _28c\"> </span></div></td><td class=\"c n x75f y277d w35 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">839<span class=\"_ _28c\"> </span></div></td><td class=\"c n x760 y277e w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">947<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x4db y274a w38 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">40,623<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4dc y2749 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">45,420<span class=\"_ _28c\"> </span></div></td></tr></table>T<span class=\"_ _0\"></span>rade and o<span class=\"_ _1\"></span>ther payables c<span class=\"_ _1\"></span>omprise amounts ou<span class=\"_ _1\"></span>tstanding f<span class=\"_ _3\"></span>or trade pur<span class=\"_ _3\"></span>chases and ongoing c<span class=\"_ _1\"></span>osts.<span class=\"_ _28c\"> </span>All tr<span class=\"_ _1\"></span>ade and oth<span class=\"_ _1\"></span>er payables mat<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e within 12 months af<span class=\"_ _3\"></span>ter the r<span class=\"_ _1\"></span>eporting period. The Gr<span class=\"_ _3\"></span>oup considers th<span class=\"_ _1\"></span>e carrying amount o<span class=\"_ _3\"></span>f trade payables, o<span class=\"_ _3\"></span>ther payables, accru<span class=\"_ _1\"></span>als and partnership capital contribu<span class=\"_ _1\"></span>tions appr<span class=\"_ _1\"></span>oxima<span class=\"_ _1\"></span>tes to th<span class=\"_ _1\"></span>eir fair value when me<span class=\"_ _1\"></span>asur<span class=\"_ _3\"></span>ed by discounting c<span class=\"_ _1\"></span>ash flows at mark<span class=\"_ _3\"></span>et rat<span class=\"_ _1\"></span>es of in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est as at the stat<span class=\"_ _1\"></span>ement o<span class=\"_ _1\"></span>f financial position dat<span class=\"_ _1\"></span>e. Def<span class=\"_ _3\"></span>erred inc<span class=\"_ _1\"></span>ome r<span class=\"_ _1\"></span>elates t<span class=\"_ _1\"></span>o f<span class=\"_ _1\"></span>ees r<span class=\"_ _3\"></span>eceived in advanc<span class=\"_ _1\"></span>e. Partner<span class=\"_ _3\"></span>ship capital contributions r<span class=\"_ _3\"></span>elate to contrib<span class=\"_ _1\"></span>utions by members t<span class=\"_ _1\"></span>o F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>esight Gr<span class=\"_ _3\"></span>oup LLP. Th<span class=\"_ _1\"></span>e main component o<span class=\"_ _1\"></span>f accrual<span class=\"_ _1\"></span>s are b<span class=\"_ _1\"></span>onuses r<span class=\"_ _3\"></span>elating to the financial period but sub<span class=\"_ _1\"></span>stantially se<span class=\"_ _1\"></span>ttled in J<span class=\"_ _1\"></span>uly in the f<span class=\"_ _1\"></span>ollowing financial y<span class=\"_ _1\"></span>ear<span class=\"_ _0\"></span>.<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-537": {
   "value": "Accounting policy:<span class=\"_ _28c\"> </span>T<span class=\"_ _0\"></span>rade and o<span class=\"_ _1\"></span>ther payables ar<span class=\"_ _3\"></span>e re<span class=\"_ _1\"></span>cognised initially at tr<span class=\"_ _3\"></span>ansaction price plus at<span class=\"_ _1\"></span>tributable transac<span class=\"_ _1\"></span>tion costs. Sub<span class=\"_ _1\"></span>sequent t<span class=\"_ _1\"></span>o initial r<span class=\"_ _1\"></span>ecognition they ar<span class=\"_ _3\"></span>e measur<span class=\"_ _3\"></span>ed at amortised cost using the e<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>ective in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est method.<span class=\"_ _28c\"> </span>Amortised c<span class=\"_ _1\"></span>ost<span class=\"_ _28c\"> </span>The amortised c<span class=\"_ _1\"></span>ost of a finan<span class=\"_ _1\"></span>cial liability is the amount at which th<span class=\"_ _1\"></span>e financial liability is measur<span class=\"_ _3\"></span>ed at initial r<span class=\"_ _1\"></span>ecognition, minu<span class=\"_ _1\"></span>s principal r<span class=\"_ _1\"></span>epayments, plu<span class=\"_ _1\"></span>s or minus the cumula<span class=\"_ _1\"></span>tive amortisation usin<span class=\"_ _1\"></span>g the eff<span class=\"_ _3\"></span>ective inter<span class=\"_ _3\"></span>est meth<span class=\"_ _1\"></span>od of any diff<span class=\"_ _3\"></span>eren<span class=\"_ _1\"></span>ce between th<span class=\"_ _1\"></span>e initial amount r<span class=\"_ _3\"></span>ecognised and the ma<span class=\"_ _1\"></span>turity amount.<span class=\"_ _28c\"> </span>Der<span class=\"_ _3\"></span>ecognition<span class=\"_ _28c\"> </span>The Compan<span class=\"_ _1\"></span>y der<span class=\"_ _1\"></span>ecognises a financial liability wh<span class=\"_ _1\"></span>en its contr<span class=\"_ _1\"></span>actual oblig<span class=\"_ _1\"></span>ations ar<span class=\"_ _3\"></span>e dischar<span class=\"_ _1\"></span>ged or canc<span class=\"_ _1\"></span>elled or expir<span class=\"_ _3\"></span>e.<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-505": {
   "value": "20. Loans and borr<span class=\"_ _1\"></span>owings<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>Loans an<span class=\"_ _1\"></span>d borr<span class=\"_ _1\"></span>owings ar<span class=\"_ _3\"></span>e re<span class=\"_ _1\"></span>cognised initially at f<span class=\"_ _1\"></span>air value, net o<span class=\"_ _3\"></span>f transaction cos<span class=\"_ _1\"></span>ts incurr<span class=\"_ _3\"></span>ed. Loans and borr<span class=\"_ _3\"></span>owings ar<span class=\"_ _3\"></span>e subsequently carried a<span class=\"_ _1\"></span>t amortised cos<span class=\"_ _1\"></span>t; any diff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ence betw<span class=\"_ _1\"></span>een the pr<span class=\"_ _1\"></span>oceeds (ne<span class=\"_ _3\"></span>t of transaction c<span class=\"_ _1\"></span>osts) and th<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>edemption value is r<span class=\"_ _1\"></span>ecognised as finan<span class=\"_ _1\"></span>ce expenses in the s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>t of compr<span class=\"_ _3\"></span>ehensive income o<span class=\"_ _3\"></span>ver the period of the borr<span class=\"_ _3\"></span>owings u<span class=\"_ _1\"></span>sing the eff<span class=\"_ _3\"></span>ective int<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>est meth<span class=\"_ _1\"></span>od.<span class=\"_ _28c\"> </span>Loans an<span class=\"_ _1\"></span>d borr<span class=\"_ _1\"></span>owings ar<span class=\"_ _3\"></span>e dere<span class=\"_ _1\"></span>cognised fr<span class=\"_ _3\"></span>om the statemen<span class=\"_ _1\"></span>t of financial position wh<span class=\"_ _1\"></span>en the obligation specified in th<span class=\"_ _1\"></span>e contr<span class=\"_ _1\"></span>act is dischar<span class=\"_ _3\"></span>ged, cancelled or expir<span class=\"_ _3\"></span>ed. The diff<span class=\"_ _3\"></span>erence be<span class=\"_ _1\"></span>tween the carryin<span class=\"_ _1\"></span>g amount o<span class=\"_ _1\"></span>f a financial liability that has been extinguishe<span class=\"_ _1\"></span>d or transf<span class=\"_ _3\"></span>erred t<span class=\"_ _1\"></span>o anoth<span class=\"_ _1\"></span>er party and the consider<span class=\"_ _1\"></span>ation paid, including an<span class=\"_ _1\"></span>y non-cash asset<span class=\"_ _1\"></span>s transf<span class=\"_ _3\"></span>erred or liabilities ass<span class=\"_ _1\"></span>umed, is r<span class=\"_ _3\"></span>ecognised in the stat<span class=\"_ _1\"></span>ement of compr<span class=\"_ _3\"></span>ehensive income as finance e<span class=\"_ _1\"></span>xpenses.<span class=\"_ _28c\"> </span>Loans <span class=\"_ _3\"></span>and borr<span class=\"_ _1\"></span>owings <span class=\"_ _3\"></span>are classified <span class=\"_ _3\"></span>as curr<span class=\"_ _1\"></span>ent liabilities <span class=\"_ _1\"></span>unless the <span class=\"_ _3\"></span>Group <span class=\"_ _1\"></span>has an <span class=\"_ _1\"></span>unconditionalright t<span class=\"_ _1\"></span>o def<span class=\"_ _3\"></span>er settlement o<span class=\"_ _3\"></span>f the liability for at le<span class=\"_ _1\"></span>ast 12 months a<span class=\"_ _1\"></span>ft<span class=\"_ _1\"></span>er the r<span class=\"_ _1\"></span>eporting period.<span class=\"_ _28c\"> </span>Loans an<span class=\"_ _1\"></span>d borr<span class=\"_ _1\"></span>owings ar<span class=\"_ _3\"></span>ose fr<span class=\"_ _3\"></span>om the acquisition of PiP Mana<span class=\"_ _1\"></span>ger Limited in the y<span class=\"_ _3\"></span>ear ended 31 Mar<span class=\"_ _1\"></span>ch 2021.<span class=\"_ _28c\"> </span><table class=\"s we2 h182\" id=\"_236dceed-87a1-4c6b-87ed-e75ebde731cd\"><tr><td></td><td class=\"t m0 x264 h2d y2a32 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x265 h22 y2a33 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x266 h2d y2a34 ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x4de h22 y2a35 ff3 fs12 fc4 sc0 ls1 ws0\"> 2025 </td></tr><tr><td></td><td class=\"t m0 x266 h2d y2a36 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x267 h22 y2a37 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y277b w1c2 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Loans an<span class=\"_ _1\"></span>d borr<span class=\"_ _1\"></span>owings, o<span class=\"_ _3\"></span>f which:<span class=\"_ _28c\"> </span></div></td><td class=\"c n x761 y277c w5b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">252<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4f8 y277b w5b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">380<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w1c3 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Non-curr<span class=\"_ _3\"></span>ent liabilities<span class=\"_ _28c\"> </span></div></td><td class=\"c n x762 y277d w3f h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">122<span class=\"_ _28c\"> </span></div></td><td class=\"c n x763 y277e w5b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">242<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2749 w1c4 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Curr<span class=\"_ _3\"></span>ent liabilities<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d5 y274a w5b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">130<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d6 y2749 w5b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">138<span class=\"_ _28c\"> </span></div></td></tr></table><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs346\">T<span class=\"_ _0\"></span>erms and debt r<span class=\"_ _3\"></span>epayment schedule<span class=\"_ _28c\"> </span></div><div class=\"gs347\"><table class=\"s wcf h18e\" id=\"_cdddfb3d-f275-4c93-9238-328eb80f1748\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x764 h2d y2a38 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x465 h2d y2a39 ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td></tr><tr><td></td><td></td><td class=\"t m0 x571 h22 y2a3a ff4 fs12 fc4 sc0 ls1 ws0\">Nominal </td><td></td><td class=\"t m0 x720 h2d y2a3b ff2 fs12 fc1 sc0 ls1 ws0\">Carrying </td></tr><tr><td></td><td></td><td class=\"t m0 x765 h22 y2a3c ff3 fs12 fc4 sc0 ls1 ws0\">inter<span class=\"_ _3\"></span>est<span class=\"_ _28c\"> </span></td><td class=\"t m0 x766 h22 y2a3c ff3 fs12 fc4 sc0 ls1 ws0\">Y<span class=\"_ _3\"></span>ear of<span class=\"_ _28c\"> </span></td><td class=\"c x768 y2a3f w1c5 h18f\"><div class=\"t m0 x230 h2d y2a3d ff2 fs12 fc1 sc0 ls1 ws0\">amount</div><div class=\"t m0 x767 hf4 y2a3e ff2 fsb2 fc1 sc0 ls1 ws0\">1<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x769 h22 y2a40 ff3 fs12 fc4 sc0 ls1 ws0\">Curr<span class=\"_ _1\"></span>ency</td><td class=\"t m0 x76a h22 y2a41 ff3 fs12 fc4 sc0 ls5f ws8a\"> rate<span class=\"_ _28c\"> </span></td><td class=\"c x76c y2a42 w1c6 h159\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">maturity</div><div class=\"t m0 x76b hf3 y2712 ff3 fsb2 fc4 sc0 ls1 ws0\">2<span class=\"_ _28c\"> </span></div></td><td class=\"t m0 x465 h2d y2a40 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y2749 w1c7 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Unsecur<span class=\"_ _3\"></span>ed loan<span class=\"_ _28c\"> </span></div></td><td class=\"c n x76d y2749 w1c8 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">GBP<span class=\"_ _28c\"> </span></div></td><td class=\"c n x76e y2749 w1c9 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Base r<span class=\"_ _1\"></span>ate + 2%<span class=\"_ _28c\"> </span></div></td><td class=\"c n x76f y2749 w1ca h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2027<span class=\"_ _28c\"> </span></div></td><td class=\"c n x770 y274a w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">252<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 hd ff3 fsb fc4 sc0 ls1 ws0 gs348\">1. <span class=\"_ _b\"> </span>The carrying amo<span class=\"_ _1\"></span>unt of these loans an<span class=\"_ _1\"></span>d borro<span class=\"_ _1\"></span>wings equate<span class=\"_ _1\"></span>s to the fair value. </div><div class=\"t m0 hd ff3 fsb fc4 sc0 ls1 ws0 gs349\">2. <span class=\"_ _b\"> </span><span class=\"ff4\">The loans wer<span class=\"_ _3\"></span>e provided by fiv<span class=\"_ _1\"></span>e lenders equally<span class=\"_ _1\"></span>. The Gr<span class=\"_ _1\"></span>oup agr<span class=\"_ _1\"></span>eed with four len<span class=\"_ _1\"></span>ders f<span class=\"_ _1\"></span>or early r<span class=\"_ _1\"></span>epayment, with r<span class=\"_ _3\"></span>epayment made </span></div><div class=\"t m0 hd ff4 fsb fc4 sc0 ls1 ws0 gs34a\">in<span class=\"_ gs34b\"> </span>May 2023. </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs34c\">The table below s<span class=\"_ _1\"></span>ummarises the mat<span class=\"_ _1\"></span>urity pr<span class=\"_ _1\"></span>ofile of th<span class=\"_ _1\"></span>e Gr<span class=\"_ _3\"></span>oup\u2019s loans and borro<span class=\"_ _1\"></span>wings bas<span class=\"_ _1\"></span>ed on </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs34d\">contr<span class=\"_ _1\"></span>actual un<span class=\"_ _1\"></span>discount<span class=\"_ _1\"></span>ed payment<span class=\"_ _1\"></span>s:<span class=\"_ _28c\"> </span></div><div class=\"gs34e\"><table class=\"s w1cb h190\" id=\"_1585c64d-2ab4-4f3a-8347-099d3b477978\"><tr><td></td><td></td><td class=\"c n x772 y2a43 wd8 h16e\"><div class=\"t m0 x230 h22 y289c ff2 fs12 fc1 sc0 ls1 ws0\">31 March 2026<span class=\"_ _28c\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x773 y2a44 w117 h16b\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _3\"></span>ch 2025<span class=\"_ _28c\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x774 h2d y2a45 ff2 fs12 fc1 sc0 ls1 ws0\">Less than </td><td class=\"t m0 x775 h2d y2a46 ff2 fs12 fc1 sc0 ls1 ws0\">One to </td><td class=\"t m0 x776 h2d y2a47 ff2 fs12 fc1 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>wo to </td><td></td><td class=\"t m0 x777 h22 y2a48 ff3 fs12 fc4 sc0 ls1 ws0\">Less than </td><td class=\"t m0 x778 h22 y2a49 ff3 fs12 fc4 sc0 ls1 ws0\">One to </td><td class=\"t m0 x779 h22 y2a4a ff3 fs12 fc4 sc0 ls60 ws8b\">Tw<span class=\"_ _2\"></span>o<span class=\"_ _d\"></span> t<span class=\"_ _d\"></span>o<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x77a h2d y2a4b ff2 fs12 fc1 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m0 x77b h2d y2a4c ff2 fs12 fc1 sc0 ls1 ws0\">one year<span class=\"_ _28c\"> </span></td><td class=\"t m0 x77c h2d y2a4d ff2 fs12 fc1 sc0 ls1 ws0\">two years<span class=\"_ _28c\"> </span></td><td class=\"t m0 x77d h2d y2a4e ff1b fs12 fc1 sc0 ls1 ws0\">five year<span class=\"_ _1\"></span>s<span class=\"_ _28c\"> </span></td><td class=\"t m0 x77e h22 y2a4e ff3 fs12 fc4 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m0 x77f h22 y2a4f ff3 fs12 fc4 sc0 ls1 ws0\">one year<span class=\"_ _28c\"> </span></td><td class=\"t m0 x780 h22 y2a50 ff3 fs12 fc4 sc0 ls1 ws0\">two year<span class=\"_ _3\"></span>s</td><td class=\"t m0 x781 h22 y2a51 ff4 fs12 fc4 sc0 ls1 ws0\"> five ye<span class=\"_ _1\"></span>ars<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x77a h2d y2a52 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x782 h2d y2a53 ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000</td><td class=\"t m0 x783 h2d y2a54 ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000</td><td class=\"t m0 x784 h2d y2a55 ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x77e h22 y2a55 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x785 h22 y2a56 ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000</td><td class=\"t m0 x786 h22 y2a57 ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000</td><td class=\"t m0 x787 h22 y2a58 ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y274a w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">252<span class=\"_ _28c\"> </span></div></td><td class=\"c n x788 y274a w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">130<span class=\"_ _28c\"> </span></div></td><td class=\"c n x789 y274a w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">122<span class=\"_ _28c\"> </span></div></td><td class=\"c n x78a y274a w74 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x78b y2749 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">380<span class=\"_ _28c\"> </span></div></td><td class=\"c n x78c y2749 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">138<span class=\"_ _28c\"> </span></div></td><td class=\"c n x78d y2749 w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">121<span class=\"_ _28c\"> </span></div></td><td class=\"c n x78e y2749 w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">121<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs34f\">The mov<span class=\"_ _3\"></span>ement on the loans may be summarised as f<span class=\"_ _3\"></span>ollows:<span class=\"_ _28c\"> </span></div><div class=\"gs350\"><table class=\"s w1cc h191\" id=\"_7bccaaea-f3e3-4259-914b-dc280e653109\"><tr><td></td><td class=\"t m0 x463 h2d y2a59 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x464 h22 y2a5a ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x41e h2d y2a5b ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x465 h22 y2a5c ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x41e h2d y2a5d ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x41f h22 y2a5e ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y279f wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x740 y27a0 w3f h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">380<span class=\"_ _28c\"> </span></div></td><td class=\"c n x78f y279f w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">509<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y27a1 w1cd h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inter<span class=\"_ _3\"></span>est<span class=\"_ _28c\"> </span></div></td><td class=\"c n x790 y27a2 w3e h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">18<span class=\"_ _28c\"> </span></div></td><td class=\"c n x791 y27a1 w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">29<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w1ce h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Repa<span class=\"_ _1\"></span>yment \u2013 principal<span class=\"_ _28c\"> </span></div></td><td class=\"c n x792 y277c w8f h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(110)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x793 y277b w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(121)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w1cf h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Repa<span class=\"_ _1\"></span>yment \u2013 int<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>est<span class=\"_ _28c\"> </span></div></td><td class=\"c n x794 y277d wdc h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(36)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x795 y277e w9b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(37)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a w1b2 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x746 y274a w35 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">252<span class=\"_ _28c\"> </span></div></td><td class=\"c n x747 y2749 w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">380<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs351\">F<span class=\"_ _1\"></span>or mor<span class=\"_ _1\"></span>e inf<span class=\"_ _3\"></span>ormation about the Gr<span class=\"_ _3\"></span>oup\u2019s exposur<span class=\"_ _3\"></span>e to inter<span class=\"_ _3\"></span>est rate risk, s<span class=\"_ _1\"></span>ee not<span class=\"_ _1\"></span>e 29.<span class=\"_ _28c\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-582": {
   "value": "Accounting policy:<span class=\"_ _28c\"> </span>Loans an<span class=\"_ _1\"></span>d borr<span class=\"_ _1\"></span>owings ar<span class=\"_ _3\"></span>e re<span class=\"_ _1\"></span>cognised initially at f<span class=\"_ _1\"></span>air value, net o<span class=\"_ _3\"></span>f transaction cos<span class=\"_ _1\"></span>ts incurr<span class=\"_ _3\"></span>ed. Loans and borr<span class=\"_ _3\"></span>owings ar<span class=\"_ _3\"></span>e subsequently carried a<span class=\"_ _1\"></span>t amortised cos<span class=\"_ _1\"></span>t; any diff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ence betw<span class=\"_ _1\"></span>een the pr<span class=\"_ _1\"></span>oceeds (ne<span class=\"_ _3\"></span>t of transaction c<span class=\"_ _1\"></span>osts) and th<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>edemption value is r<span class=\"_ _1\"></span>ecognised as finan<span class=\"_ _1\"></span>ce expenses in the s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>t of compr<span class=\"_ _3\"></span>ehensive income o<span class=\"_ _3\"></span>ver the period of the borr<span class=\"_ _3\"></span>owings u<span class=\"_ _1\"></span>sing the eff<span class=\"_ _3\"></span>ective int<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>est meth<span class=\"_ _1\"></span>od.<span class=\"_ _28c\"> </span>Loans an<span class=\"_ _1\"></span>d borr<span class=\"_ _1\"></span>owings ar<span class=\"_ _3\"></span>e dere<span class=\"_ _1\"></span>cognised fr<span class=\"_ _3\"></span>om the statemen<span class=\"_ _1\"></span>t of financial position wh<span class=\"_ _1\"></span>en the obligation specified in th<span class=\"_ _1\"></span>e contr<span class=\"_ _1\"></span>act is dischar<span class=\"_ _3\"></span>ged, cancelled or expir<span class=\"_ _3\"></span>ed. The diff<span class=\"_ _3\"></span>erence be<span class=\"_ _1\"></span>tween the carryin<span class=\"_ _1\"></span>g amount o<span class=\"_ _1\"></span>f a financial liability that has been extinguishe<span class=\"_ _1\"></span>d or transf<span class=\"_ _3\"></span>erred t<span class=\"_ _1\"></span>o anoth<span class=\"_ _1\"></span>er party and the consider<span class=\"_ _1\"></span>ation paid, including an<span class=\"_ _1\"></span>y non-cash asset<span class=\"_ _1\"></span>s transf<span class=\"_ _3\"></span>erred or liabilities ass<span class=\"_ _1\"></span>umed, is r<span class=\"_ _3\"></span>ecognised in the stat<span class=\"_ _1\"></span>ement of compr<span class=\"_ _3\"></span>ehensive income as finance e<span class=\"_ _1\"></span>xpenses.<span class=\"_ _28c\"> </span>Loans <span class=\"_ _3\"></span>and borr<span class=\"_ _1\"></span>owings <span class=\"_ _3\"></span>are classified <span class=\"_ _3\"></span>as curr<span class=\"_ _1\"></span>ent liabilities <span class=\"_ _1\"></span>unless the <span class=\"_ _3\"></span>Group <span class=\"_ _1\"></span>has an <span class=\"_ _1\"></span>unconditionalright t<span class=\"_ _1\"></span>o def<span class=\"_ _3\"></span>er settlement o<span class=\"_ _3\"></span>f the liability for at le<span class=\"_ _1\"></span>ast 12 months a<span class=\"_ _1\"></span>ft<span class=\"_ _1\"></span>er the r<span class=\"_ _1\"></span>eporting period.<span class=\"_ _28c\"> </span>Loans an<span class=\"_ _1\"></span>d borr<span class=\"_ _1\"></span>owings ar<span class=\"_ _3\"></span>ose fr<span class=\"_ _3\"></span>om the acquisition of PiP Mana<span class=\"_ _1\"></span>ger Limited in the y<span class=\"_ _3\"></span>ear ended 31 Mar<span class=\"_ _1\"></span>ch 2021.<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-538": {
   "value": "Accounting policy:<span class=\"_ _28c\"> </span>Loans an<span class=\"_ _1\"></span>d borr<span class=\"_ _1\"></span>owings ar<span class=\"_ _3\"></span>e re<span class=\"_ _1\"></span>cognised initially at f<span class=\"_ _1\"></span>air value, net o<span class=\"_ _3\"></span>f transaction cos<span class=\"_ _1\"></span>ts incurr<span class=\"_ _3\"></span>ed. Loans and borr<span class=\"_ _3\"></span>owings ar<span class=\"_ _3\"></span>e subsequently carried a<span class=\"_ _1\"></span>t amortised cos<span class=\"_ _1\"></span>t; any diff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ence betw<span class=\"_ _1\"></span>een the pr<span class=\"_ _1\"></span>oceeds (ne<span class=\"_ _3\"></span>t of transaction c<span class=\"_ _1\"></span>osts) and th<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>edemption value is r<span class=\"_ _1\"></span>ecognised as finan<span class=\"_ _1\"></span>ce expenses in the s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>t of compr<span class=\"_ _3\"></span>ehensive income o<span class=\"_ _3\"></span>ver the period of the borr<span class=\"_ _3\"></span>owings u<span class=\"_ _1\"></span>sing the eff<span class=\"_ _3\"></span>ective int<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>est meth<span class=\"_ _1\"></span>od.<span class=\"_ _28c\"> </span>Loans an<span class=\"_ _1\"></span>d borr<span class=\"_ _1\"></span>owings ar<span class=\"_ _3\"></span>e dere<span class=\"_ _1\"></span>cognised fr<span class=\"_ _3\"></span>om the statemen<span class=\"_ _1\"></span>t of financial position wh<span class=\"_ _1\"></span>en the obligation specified in th<span class=\"_ _1\"></span>e contr<span class=\"_ _1\"></span>act is dischar<span class=\"_ _3\"></span>ged, cancelled or expir<span class=\"_ _3\"></span>ed. The diff<span class=\"_ _3\"></span>erence be<span class=\"_ _1\"></span>tween the carryin<span class=\"_ _1\"></span>g amount o<span class=\"_ _1\"></span>f a financial liability that has been extinguishe<span class=\"_ _1\"></span>d or transf<span class=\"_ _3\"></span>erred t<span class=\"_ _1\"></span>o anoth<span class=\"_ _1\"></span>er party and the consider<span class=\"_ _1\"></span>ation paid, including an<span class=\"_ _1\"></span>y non-cash asset<span class=\"_ _1\"></span>s transf<span class=\"_ _3\"></span>erred or liabilities ass<span class=\"_ _1\"></span>umed, is r<span class=\"_ _3\"></span>ecognised in the stat<span class=\"_ _1\"></span>ement of compr<span class=\"_ _3\"></span>ehensive income as finance e<span class=\"_ _1\"></span>xpenses.<span class=\"_ _28c\"> </span>Loans <span class=\"_ _3\"></span>and borr<span class=\"_ _1\"></span>owings <span class=\"_ _3\"></span>are classified <span class=\"_ _3\"></span>as curr<span class=\"_ _1\"></span>ent liabilities <span class=\"_ _1\"></span>unless the <span class=\"_ _3\"></span>Group <span class=\"_ _1\"></span>has an <span class=\"_ _1\"></span>unconditionalright t<span class=\"_ _1\"></span>o def<span class=\"_ _3\"></span>er settlement o<span class=\"_ _3\"></span>f the liability for at le<span class=\"_ _1\"></span>ast 12 months a<span class=\"_ _1\"></span>ft<span class=\"_ _1\"></span>er the r<span class=\"_ _1\"></span>eporting period.<span class=\"_ _28c\"> </span>Loans an<span class=\"_ _1\"></span>d borr<span class=\"_ _1\"></span>owings ar<span class=\"_ _3\"></span>ose fr<span class=\"_ _3\"></span>om the acquisition of PiP Mana<span class=\"_ _1\"></span>ger Limited in the y<span class=\"_ _3\"></span>ear ended 31 Mar<span class=\"_ _1\"></span>ch 2021.<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-506": {
   "value": "<div class=\"t m0 h7 ff6 fs5 fc3 sc0 ls1 ws0 gs353\">21. Lease liabilities and right-of-use asse<span class=\"_ _1\"></span>ts<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs354\">Accounting policy:<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs355\">The righ<span class=\"_ _1\"></span>t-of<span class=\"_ _1\"></span>-use asset is initially me<span class=\"_ _1\"></span>asur<span class=\"_ _3\"></span>ed at cost, comprising the initial le<span class=\"_ _1\"></span>ase liability<span class=\"_ _3\"></span>, </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs356\">adjust<span class=\"_ _1\"></span>ed f<span class=\"_ _1\"></span>or any lease inc<span class=\"_ _1\"></span>entives r<span class=\"_ _3\"></span>eceived, initial dir<span class=\"_ _3\"></span>ect costs inc<span class=\"_ _1\"></span>urr<span class=\"_ _1\"></span>ed and an estimat<span class=\"_ _1\"></span>e </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs357\">of r<span class=\"_ _3\"></span>estor<span class=\"_ _1\"></span>ation (dilapidation<span class=\"_ _1\"></span>) obligations. It is subs<span class=\"_ _1\"></span>equently me<span class=\"_ _1\"></span>asur<span class=\"_ _1\"></span>ed at cos<span class=\"_ _1\"></span>t less </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs358\">accumula<span class=\"_ _1\"></span>ted depr<span class=\"_ _3\"></span>eciation and impairment losse<span class=\"_ _1\"></span>s and is adjust<span class=\"_ _1\"></span>ed f<span class=\"_ _1\"></span>or any r<span class=\"_ _3\"></span>emeasur<span class=\"_ _1\"></span>ement </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs359\">of the r<span class=\"_ _3\"></span>elated leas<span class=\"_ _1\"></span>e liability.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs35a\">The lease liability is s<span class=\"_ _1\"></span>ubsequently m<span class=\"_ _1\"></span>easur<span class=\"_ _3\"></span>ed using the eff<span class=\"_ _3\"></span>ective inter<span class=\"_ _3\"></span>est method an<span class=\"_ _1\"></span>d </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs35b\">r<span class=\"_ _1\"></span>educed b<span class=\"_ _3\"></span>y lease payments made. Th<span class=\"_ _1\"></span>e carrying amount is r<span class=\"_ _3\"></span>emeasur<span class=\"_ _3\"></span>ed to re<span class=\"_ _3\"></span>flect changes </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs35c\">in lease terms, le<span class=\"_ _1\"></span>ase paymen<span class=\"_ _1\"></span>ts (including thos<span class=\"_ _1\"></span>e arising fr<span class=\"_ _1\"></span>om changes in an in<span class=\"_ _1\"></span>dex or ra<span class=\"_ _1\"></span>te) </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs35d\">or assessments o<span class=\"_ _3\"></span>f purchase options. W<span class=\"_ _1\"></span>her<span class=\"_ _1\"></span>e a lease modifica<span class=\"_ _1\"></span>tion incr<span class=\"_ _1\"></span>eases the s<span class=\"_ _1\"></span>cope of </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs35e\">the lease f<span class=\"_ _3\"></span>or consideration c<span class=\"_ _1\"></span>ommensura<span class=\"_ _1\"></span>te with the stand<span class=\"_ _1\"></span>alone price, it is acc<span class=\"_ _1\"></span>ounted f<span class=\"_ _3\"></span>or </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs35f\">as a separa<span class=\"_ _1\"></span>te lease<span class=\"_ _1\"></span>; otherwise, the le<span class=\"_ _1\"></span>ase liability is r<span class=\"_ _1\"></span>emeasur<span class=\"_ _3\"></span>ed using a r<span class=\"_ _3\"></span>evised discount </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs360\">rat<span class=\"_ _3\"></span>e at the modification dat<span class=\"_ _1\"></span>e.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs361\">Depr<span class=\"_ _1\"></span>eciation o<span class=\"_ _1\"></span>f right-o<span class=\"_ _1\"></span>f-use ass<span class=\"_ _1\"></span>ets and int<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>est on lease liabilitie<span class=\"_ _1\"></span>s are r<span class=\"_ _3\"></span>ecognised in the </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs362\">stat<span class=\"_ _1\"></span>ement of c<span class=\"_ _1\"></span>ompr<span class=\"_ _1\"></span>ehensive incom<span class=\"_ _1\"></span>e. Leas<span class=\"_ _1\"></span>e payments ar<span class=\"_ _3\"></span>e allocated be<span class=\"_ _1\"></span>tween principal </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs363\">and inter<span class=\"_ _3\"></span>est, with the int<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>est element pr<span class=\"_ _3\"></span>esented within finan<span class=\"_ _1\"></span>cing activities in the </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs364\">stat<span class=\"_ _1\"></span>ement of c<span class=\"_ _1\"></span>ash flows.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs365\">Le<span class=\"_ _1\"></span>ase incentiv<span class=\"_ _1\"></span>es, including r<span class=\"_ _3\"></span>ent-fr<span class=\"_ _1\"></span>ee periods and cash pa<span class=\"_ _1\"></span>yments, ar<span class=\"_ _3\"></span>e reco<span class=\"_ _1\"></span>gnised as part </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs366\">of the me<span class=\"_ _1\"></span>asur<span class=\"_ _3\"></span>ement of the righ<span class=\"_ _1\"></span>t-of<span class=\"_ _1\"></span>-use asset an<span class=\"_ _1\"></span>d lease liability. Sh<span class=\"_ _1\"></span>ort-term leas<span class=\"_ _1\"></span>es and </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs367\">leases o<span class=\"_ _1\"></span>f low-value ass<span class=\"_ _1\"></span>ets ar<span class=\"_ _3\"></span>e not r<span class=\"_ _1\"></span>ecognised on th<span class=\"_ _1\"></span>e statemen<span class=\"_ _1\"></span>t of financial po<span class=\"_ _1\"></span>sition and </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs368\">ar<span class=\"_ _1\"></span>e expensed on a str<span class=\"_ _3\"></span>aight-line basis ov<span class=\"_ _1\"></span>er the lease t<span class=\"_ _1\"></span>erm within administr<span class=\"_ _1\"></span>ative expens<span class=\"_ _1\"></span>es.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs369\">The cos<span class=\"_ _1\"></span>t of any c<span class=\"_ _1\"></span>ontra<span class=\"_ _1\"></span>ctual r<span class=\"_ _3\"></span>equiremen<span class=\"_ _1\"></span>ts to dismantle, r<span class=\"_ _3\"></span>emove or r<span class=\"_ _3\"></span>estor<span class=\"_ _3\"></span>e the leased </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs36a\">asset, typically dilapida<span class=\"_ _1\"></span>tions, ar<span class=\"_ _1\"></span>e included in the initial r<span class=\"_ _3\"></span>ecognition of righ<span class=\"_ _1\"></span>t-of<span class=\"_ _1\"></span>-use asse<span class=\"_ _1\"></span>ts. </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs36b\">The liability of th<span class=\"_ _1\"></span>e cost is r<span class=\"_ _3\"></span>ecognised as dilapidation pr<span class=\"_ _3\"></span>ovisions (see no<span class=\"_ _1\"></span>te 23).<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs36c\">The Gr<span class=\"_ _3\"></span>oup\u2019s lease arran<span class=\"_ _1\"></span>gements primarily consis<span class=\"_ _1\"></span>t of oper<span class=\"_ _1\"></span>ating lease<span class=\"_ _1\"></span>s r<span class=\"_ _1\"></span>elating to o<span class=\"_ _3\"></span>ffice space. </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs36d\">The lease<span class=\"_ _1\"></span>s ar<span class=\"_ _1\"></span>e typically of ten y<span class=\"_ _3\"></span>ears\u2019 dura<span class=\"_ _1\"></span>tion.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs36e\">During the y<span class=\"_ _1\"></span>ear ended 31 Mar<span class=\"_ _3\"></span>ch 2026, the Gro<span class=\"_ _1\"></span>up enter<span class=\"_ _3\"></span>ed into a new t<span class=\"_ _1\"></span>en-year leas<span class=\"_ _1\"></span>e f<span class=\"_ _1\"></span>or Lev<span class=\"_ _1\"></span>el 7 </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs36f\">of The S<span class=\"_ _1\"></span>har<span class=\"_ _3\"></span>d, which included lease incentiv<span class=\"_ _1\"></span>es in the f<span class=\"_ _3\"></span>orm of a cash payment an<span class=\"_ _1\"></span>d a ren<span class=\"_ _1\"></span>t-fr<span class=\"_ _3\"></span>ee </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs370\">period. This arran<span class=\"_ _1\"></span>gement has been a<span class=\"_ _1\"></span>ccount<span class=\"_ _1\"></span>ed f<span class=\"_ _1\"></span>or as a new lease. </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs371\">Set out b<span class=\"_ _1\"></span>elow ar<span class=\"_ _3\"></span>e the carrying amounts o<span class=\"_ _1\"></span>f the right-o<span class=\"_ _3\"></span>f-use assets r<span class=\"_ _3\"></span>ecognised and associa<span class=\"_ _1\"></span>ted </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs372\">lease liabilities (inclu<span class=\"_ _1\"></span>ded under curr<span class=\"_ _3\"></span>ent and non-curr<span class=\"_ _1\"></span>ent liabilities) t<span class=\"_ _1\"></span>ogeth<span class=\"_ _1\"></span>er with their </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs373\">mov<span class=\"_ _1\"></span>ements ov<span class=\"_ _1\"></span>er the period.<span class=\"_ _28c\"> </span></div><div class=\"gs374\"><table class=\"s w1d0 h192\" id=\"_1865f714-5a2d-49bf-acc0-d0da14af47f8\"><tr><td></td><td class=\"t m0 x463 h2d y2a5f ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x464 h22 y2a60 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x41e h2d y2a61 ff2 fs12 fc1 sc0 ls1 ws0\">2026<span class=\"_ _28c\"> </span></td><td class=\"t m0 x465 h22 y2a62 ff3 fs12 fc4 sc0 ls1 ws0\">2025</td></tr><tr><td></td><td class=\"t m0 x4f9 h2d y2a63 ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000</td><td class=\"t m0 x4d9 h22 y2a64 ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x420 h2e y2a65 ff2 fs7 fc1 sc0 ls1 ws0\">Right-of-use asset<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y2a66 wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5c5 y2a67 w37 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">16,506<span class=\"_ _28c\"> </span></div></td><td class=\"c n x796 y2a66 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,768<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2786 w186 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Additions<span class=\"_ _28c\"> </span></div></td><td class=\"c n x2a8 y2787 w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">13,034<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d1 y2786 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">632<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2788 w1d1 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Le<span class=\"_ _1\"></span>ase incentiv<span class=\"_ _1\"></span>es r<span class=\"_ _1\"></span>eceive<span class=\"_ _1\"></span>d<span class=\"_ _28c\"> </span></div></td><td class=\"c n x797 y2789 w3c h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(1,095)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x798 y2788 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y278a w1d2 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Le<span class=\"_ _1\"></span>ase modifications<span class=\"_ _28c\"> </span></div></td><td class=\"c n x799 y278b w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">87<span class=\"_ _28c\"> </span></div></td><td class=\"c n x79a y278a w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">12,309<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y278c w1d3 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Le<span class=\"_ _1\"></span>ase adjustmen<span class=\"_ _1\"></span>ts<span class=\"_ _28c\"> </span></div></td><td class=\"c n x79b y278d w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">158<span class=\"_ _28c\"> </span></div></td><td class=\"c n x79c y278c w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2a22 w1d4 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Depr<span class=\"_ _1\"></span>eciation<span class=\"_ _28c\"> </span></div></td><td class=\"c n x79d y2a23 w3c h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(2,675)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x617 y2a22 w2e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(2,156)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2791 w187 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>eign exch<span class=\"_ _1\"></span>ange mo<span class=\"_ _1\"></span>vement<span class=\"_ _28c\"> </span></div></td><td class=\"c n x79e y2790 w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">82<span class=\"_ _28c\"> </span></div></td><td class=\"c n x79f y2791 w9b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(47)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2792 w1b2 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7a0 y2792 w37 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">26,097<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7a1 y2793 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">16,506<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x420 h2e y2a68 ff2 fs7 fc1 sc0 ls1 ws0\">Lease liability<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y2795 wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5c5 y2796 w37 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">19,062<span class=\"_ _28c\"> </span></div></td><td class=\"c n x796 y2795 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">7,262<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2797 w186 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Additions<span class=\"_ _28c\"> </span></div></td><td class=\"c n x2a8 y2798 w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">12,653<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d1 y2797 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">632<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2799 w1d2 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Le<span class=\"_ _1\"></span>ase modifications<span class=\"_ _28c\"> </span></div></td><td class=\"c n x799 y279a w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">87<span class=\"_ _28c\"> </span></div></td><td class=\"c n x79a y2799 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">12,309<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y279b w1d3 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Le<span class=\"_ _1\"></span>ase adjustmen<span class=\"_ _1\"></span>ts<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7a2 y279c w3e h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">86<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7a3 y279b w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y279d w1d5 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Le<span class=\"_ _1\"></span>ase payment<span class=\"_ _28c\"> </span></div></td><td class=\"c n x3fe y279e w44 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(2,532)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7a4 y279d w4a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(2,162)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2886 w1cd h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inter<span class=\"_ _3\"></span>est<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7a5 y2885 w8c h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,520<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d4 y2886 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,050<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y27a1 w187 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>eign exch<span class=\"_ _1\"></span>ange mo<span class=\"_ _1\"></span>vement<span class=\"_ _28c\"> </span></div></td><td class=\"c n x79e y27a2 w3e h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">41<span class=\"_ _28c\"> </span></div></td><td class=\"c n x79f y27a1 w9b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(29)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277c w1b2 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7a0 y277c w37 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">30,917<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7a1 y277b w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">19,062<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w1ac h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Curr<span class=\"_ _3\"></span>ent<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d5 y277d w3f h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">864<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d4 y277e w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,146<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2749 w1d6 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Non-curr<span class=\"_ _3\"></span>ent<span class=\"_ _28c\"> </span></div></td><td class=\"c n x737 y274a w38 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">30,053<span class=\"_ _28c\"> </span></div></td><td class=\"c n x738 y2749 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">17,916<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs375\">The lease pa<span class=\"_ _1\"></span>yment in the y<span class=\"_ _1\"></span>ear has been split \u00a31,012,000 (2025: \u00a31,112,000) o<span class=\"_ _1\"></span>f principal and </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs376\">\u00a31,520,000 (2025: \u00a31,050,000) of int<span class=\"_ _3\"></span>erest.<span class=\"_ _28c\"> </span></div>The table below s<span class=\"_ _1\"></span>ummarises the mat<span class=\"_ _1\"></span>urity pr<span class=\"_ _1\"></span>ofile of th<span class=\"_ _1\"></span>e Gr<span class=\"_ _3\"></span>oup\u2019s lease liabilities based on contr<span class=\"_ _3\"></span>actual undiscoun<span class=\"_ _1\"></span>ted paym<span class=\"_ _1\"></span>ents:<span class=\"_ _28c\"> </span><table class=\"s w1d7 h193\" id=\"_7fecb1c0-4a6e-4dd1-b3a2-7e873672c6df\"><tr><td></td><td></td><td class=\"c n x7a7 y2a69 wd8 h16e\"><div class=\"t m0 x230 h22 y289c ff2 fs12 fc1 sc0 ls1 ws0\">31 March 2026<span class=\"_ _28c\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x7a8 y2a6a w1d8 h159\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch 2025<span class=\"_ _28c\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x7a9 h2d y2a6b ff2 fs12 fc1 sc0 ls1 ws0\">Less than </td><td class=\"t m0 x7aa h2d y2a6c ff2 fs12 fc1 sc0 ls1 ws0\">One to </td><td class=\"t m0 x7ab h2d y2a6d ff2 fs12 fc1 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>wo to </td><td class=\"t m0 x7ac h2d y2a6e ff2 fs12 fc1 sc0 ls1 ws0\">More than </td><td></td><td class=\"t m0 x7ad h22 y2a6f ff3 fs12 fc4 sc0 ls1 ws0\">Less than </td><td class=\"t m0 x7ae h22 y2a70 ff3 fs12 fc4 sc0 ls48 ws6a\">One to<span class=\"_ _28c\"> </span></td><td class=\"t m0 x7af h22 y2a71 ff3 fs12 fc4 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>wo to </td><td class=\"t m0 x7b0 h22 y2a72 ff3 fs12 fc4 sc0 ls1 ws0\">Mor<span class=\"_ _1\"></span>e than </td></tr><tr><td class=\"t m0 x7b1 h2d y2a73 ff2 fs12 fc1 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m0 x7b2 h2d y2a74 ff2 fs12 fc1 sc0 ls1 ws0\">one year </td><td class=\"t m0 x7b3 h2d y2a75 ff2 fs12 fc1 sc0 ls1 ws0\">two years </td><td class=\"t m0 x7b4 h2d y2a76 ff1b fs12 fc1 sc0 ls1 ws0\">five year<span class=\"_ _1\"></span>s </td><td class=\"t m0 x7b5 h2d y2a77 ff1b fs12 fc1 sc0 ls1 ws0\">five year<span class=\"_ _1\"></span>s </td><td class=\"t m0 x7b6 h22 y2a77 ff3 fs12 fc4 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m0 x7b7 h22 y2a78 ff3 fs12 fc4 sc0 ls1 ws0\">one year </td><td class=\"t m0 x7b8 h22 y2a79 ff3 fs12 fc4 sc0 ls1 ws0\"> two year<span class=\"_ _3\"></span>s </td><td class=\"t m0 x7b9 h22 y2a7a ff4 fs12 fc4 sc0 ls1 ws0\">five ye<span class=\"_ _1\"></span>ars </td><td class=\"t m0 x7ba h22 y2a7b ff4 fs12 fc4 sc0 ls1 ws0\">five ye<span class=\"_ _1\"></span>ars </td></tr><tr><td class=\"t m0 x7b1 h2d y2a7c ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x7bb h2d y2a7d ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x7bc h2d y2a7e ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x7bd h2d y2a7f ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x7be h2d y2a80 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x7b6 h22 y2a80 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x7bf h22 y2a81 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x7c0 h22 y2a82 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x7c1 h22 y2a83 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000 </td><td class=\"t m0 x7c2 h22 y2a84 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y274a w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">42,349<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7c3 y274a w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2,895<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7c4 y274a w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,757<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7c5 y274a w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">18,844<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7c6 y274a w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">15,853<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7c7 y2749 w55 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">27,385<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7c8 y2749 w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,378<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7c9 y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,879<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7ca y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">8,882<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7cb y2749 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">14,246<span class=\"_ _28c\"> </span></div></td></tr></table>The f<span class=\"_ _3\"></span>ollowing ar<span class=\"_ _1\"></span>e the amounts r<span class=\"_ _3\"></span>ecognised in the sta<span class=\"_ _1\"></span>tement o<span class=\"_ _3\"></span>f comprehensiv<span class=\"_ _1\"></span>e income:<span class=\"_ _28c\"> </span><table class=\"s w107 h182\" id=\"_a9fa0974-1c46-43a8-9919-df327d98310b\"><tr><td></td><td class=\"t m0 x22d h2d y2a85 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x22e h22 y2a86 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x22f h2d y2a87 ff2 fs12 fc1 sc0 ls1 ws0\">2026<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2e0 h22 y2a88 ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x36e h2d y2a89 ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2cd h22 y2a8a ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y277b w1d9 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Depr<span class=\"_ _1\"></span>eciation expens<span class=\"_ _1\"></span>e on right-o<span class=\"_ _1\"></span>f-use ass<span class=\"_ _1\"></span>ets<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7cc y277c w8c h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2,675<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7cd y277b w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,156<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w1da h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inter<span class=\"_ _3\"></span>est expense on leas<span class=\"_ _1\"></span>e liabilities<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7ce y277d w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,520<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7cf y277e w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,050<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x7d0 y274a w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,195<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7d1 y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">3,206<span class=\"_ _28c\"> </span></div></td></tr></table>The weigh<span class=\"_ _1\"></span>ted a<span class=\"_ _1\"></span>vera<span class=\"_ _1\"></span>ge incr<span class=\"_ _3\"></span>emental borr<span class=\"_ _1\"></span>owing r<span class=\"_ _1\"></span>ate applied t<span class=\"_ _1\"></span>o lease liabilities r<span class=\"_ _3\"></span>ecognised in the sta<span class=\"_ _1\"></span>tement o<span class=\"_ _1\"></span>f financial position at th<span class=\"_ _1\"></span>e date o<span class=\"_ _1\"></span>f initial application was 6.39% (2025: 6.77%).<span class=\"_ _28c\"> </span>In accor<span class=\"_ _3\"></span>dance with IFRS 16.6 (in r<span class=\"_ _3\"></span>espect of short<span class=\"_ _1\"></span>-term, low-valu<span class=\"_ _1\"></span>e and variable lease e<span class=\"_ _1\"></span>xpenses), the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup has opted t<span class=\"_ _1\"></span>o r<span class=\"_ _1\"></span>ecognise a leas<span class=\"_ _1\"></span>e expense on a str<span class=\"_ _1\"></span>aight-lin<span class=\"_ _1\"></span>e basis as permitt<span class=\"_ _1\"></span>ed f<span class=\"_ _1\"></span>or these items. This expense is pr<span class=\"_ _3\"></span>esented within adminis<span class=\"_ _1\"></span>trativ<span class=\"_ _3\"></span>e expenses in the stat<span class=\"_ _1\"></span>ement of c<span class=\"_ _1\"></span>ompr<span class=\"_ _1\"></span>ehensive incom<span class=\"_ _1\"></span>e and f<span class=\"_ _1\"></span>or the year en<span class=\"_ _1\"></span>ded 31 Mar<span class=\"_ _1\"></span>ch 2026 was \u00a337,000 (2025: \u00a341,000).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-539": {
   "value": "Accounting policy:<span class=\"_ _28c\"> </span>The righ<span class=\"_ _1\"></span>t-of<span class=\"_ _1\"></span>-use asset is initially me<span class=\"_ _1\"></span>asur<span class=\"_ _3\"></span>ed at cost, comprising the initial le<span class=\"_ _1\"></span>ase liability<span class=\"_ _3\"></span>, adjust<span class=\"_ _1\"></span>ed f<span class=\"_ _1\"></span>or any lease inc<span class=\"_ _1\"></span>entives r<span class=\"_ _3\"></span>eceived, initial dir<span class=\"_ _3\"></span>ect costs inc<span class=\"_ _1\"></span>urr<span class=\"_ _1\"></span>ed and an estimat<span class=\"_ _1\"></span>e of r<span class=\"_ _3\"></span>estor<span class=\"_ _1\"></span>ation (dilapidation<span class=\"_ _1\"></span>) obligations. It is subs<span class=\"_ _1\"></span>equently me<span class=\"_ _1\"></span>asur<span class=\"_ _1\"></span>ed at cos<span class=\"_ _1\"></span>t less accumula<span class=\"_ _1\"></span>ted depr<span class=\"_ _3\"></span>eciation and impairment losse<span class=\"_ _1\"></span>s and is adjust<span class=\"_ _1\"></span>ed f<span class=\"_ _1\"></span>or any r<span class=\"_ _3\"></span>emeasur<span class=\"_ _1\"></span>ement of the r<span class=\"_ _3\"></span>elated leas<span class=\"_ _1\"></span>e liability.<span class=\"_ _28c\"> </span>The lease liability is s<span class=\"_ _1\"></span>ubsequently m<span class=\"_ _1\"></span>easur<span class=\"_ _3\"></span>ed using the eff<span class=\"_ _3\"></span>ective inter<span class=\"_ _3\"></span>est method an<span class=\"_ _1\"></span>d r<span class=\"_ _1\"></span>educed b<span class=\"_ _3\"></span>y lease payments made. Th<span class=\"_ _1\"></span>e carrying amount is r<span class=\"_ _3\"></span>emeasur<span class=\"_ _3\"></span>ed to re<span class=\"_ _3\"></span>flect changes in lease terms, le<span class=\"_ _1\"></span>ase paymen<span class=\"_ _1\"></span>ts (including thos<span class=\"_ _1\"></span>e arising fr<span class=\"_ _1\"></span>om changes in an in<span class=\"_ _1\"></span>dex or ra<span class=\"_ _1\"></span>te) or assessments o<span class=\"_ _3\"></span>f purchase options. W<span class=\"_ _1\"></span>her<span class=\"_ _1\"></span>e a lease modifica<span class=\"_ _1\"></span>tion incr<span class=\"_ _1\"></span>eases the s<span class=\"_ _1\"></span>cope of the lease f<span class=\"_ _3\"></span>or consideration c<span class=\"_ _1\"></span>ommensura<span class=\"_ _1\"></span>te with the stand<span class=\"_ _1\"></span>alone price, it is acc<span class=\"_ _1\"></span>ounted f<span class=\"_ _3\"></span>or as a separa<span class=\"_ _1\"></span>te lease<span class=\"_ _1\"></span>; otherwise, the le<span class=\"_ _1\"></span>ase liability is r<span class=\"_ _1\"></span>emeasur<span class=\"_ _3\"></span>ed using a r<span class=\"_ _3\"></span>evised discount rat<span class=\"_ _3\"></span>e at the modification dat<span class=\"_ _1\"></span>e.<span class=\"_ _28c\"> </span>Depr<span class=\"_ _1\"></span>eciation o<span class=\"_ _1\"></span>f right-o<span class=\"_ _1\"></span>f-use ass<span class=\"_ _1\"></span>ets and int<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>est on lease liabilitie<span class=\"_ _1\"></span>s are r<span class=\"_ _3\"></span>ecognised in the stat<span class=\"_ _1\"></span>ement of c<span class=\"_ _1\"></span>ompr<span class=\"_ _1\"></span>ehensive incom<span class=\"_ _1\"></span>e. Leas<span class=\"_ _1\"></span>e payments ar<span class=\"_ _3\"></span>e allocated be<span class=\"_ _1\"></span>tween principal and inter<span class=\"_ _3\"></span>est, with the int<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>est element pr<span class=\"_ _3\"></span>esented within finan<span class=\"_ _1\"></span>cing activities in the stat<span class=\"_ _1\"></span>ement of c<span class=\"_ _1\"></span>ash flows.<span class=\"_ _28c\"> </span>Le<span class=\"_ _1\"></span>ase incentiv<span class=\"_ _1\"></span>es, including r<span class=\"_ _3\"></span>ent-fr<span class=\"_ _1\"></span>ee periods and cash pa<span class=\"_ _1\"></span>yments, ar<span class=\"_ _3\"></span>e reco<span class=\"_ _1\"></span>gnised as part of the me<span class=\"_ _1\"></span>asur<span class=\"_ _3\"></span>ement of the righ<span class=\"_ _1\"></span>t-of<span class=\"_ _1\"></span>-use asset an<span class=\"_ _1\"></span>d lease liability. Sh<span class=\"_ _1\"></span>ort-term leas<span class=\"_ _1\"></span>es and leases o<span class=\"_ _1\"></span>f low-value ass<span class=\"_ _1\"></span>ets ar<span class=\"_ _3\"></span>e not r<span class=\"_ _1\"></span>ecognised on th<span class=\"_ _1\"></span>e statemen<span class=\"_ _1\"></span>t of financial po<span class=\"_ _1\"></span>sition and ar<span class=\"_ _1\"></span>e expensed on a str<span class=\"_ _3\"></span>aight-line basis ov<span class=\"_ _1\"></span>er the lease t<span class=\"_ _1\"></span>erm within administr<span class=\"_ _1\"></span>ative expens<span class=\"_ _1\"></span>es.<span class=\"_ _28c\"> </span>The cos<span class=\"_ _1\"></span>t of any c<span class=\"_ _1\"></span>ontra<span class=\"_ _1\"></span>ctual r<span class=\"_ _3\"></span>equiremen<span class=\"_ _1\"></span>ts to dismantle, r<span class=\"_ _3\"></span>emove or r<span class=\"_ _3\"></span>estor<span class=\"_ _3\"></span>e the leased asset, typically dilapida<span class=\"_ _1\"></span>tions, ar<span class=\"_ _1\"></span>e included in the initial r<span class=\"_ _3\"></span>ecognition of righ<span class=\"_ _1\"></span>t-of<span class=\"_ _1\"></span>-use asse<span class=\"_ _1\"></span>ts. The liability of th<span class=\"_ _1\"></span>e cost is r<span class=\"_ _3\"></span>ecognised as dilapidation pr<span class=\"_ _3\"></span>ovisions (see no<span class=\"_ _1\"></span>te 23).<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup\u2019s lease arran<span class=\"_ _1\"></span>gements primarily consis<span class=\"_ _1\"></span>t of oper<span class=\"_ _1\"></span>ating lease<span class=\"_ _1\"></span>s r<span class=\"_ _1\"></span>elating to o<span class=\"_ _3\"></span>ffice space. The lease<span class=\"_ _1\"></span>s ar<span class=\"_ _1\"></span>e typically of ten y<span class=\"_ _3\"></span>ears\u2019 dura<span class=\"_ _1\"></span>tion.<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-540": {
   "value": "<table class=\"s w1d0 h192\" id=\"_1865f714-5a2d-49bf-acc0-d0da14af47f8\"><tr><td></td><td class=\"t m0 x463 h2d y2a5f ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x464 h22 y2a60 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x41e h2d y2a61 ff2 fs12 fc1 sc0 ls1 ws0\">2026<span class=\"_ _28c\"> </span></td><td class=\"t m0 x465 h22 y2a62 ff3 fs12 fc4 sc0 ls1 ws0\">2025</td></tr><tr><td></td><td class=\"t m0 x4f9 h2d y2a63 ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000</td><td class=\"t m0 x4d9 h22 y2a64 ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x420 h2e y2a65 ff2 fs7 fc1 sc0 ls1 ws0\">Right-of-use asset<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y2a66 wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5c5 y2a67 w37 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">16,506<span class=\"_ _28c\"> </span></div></td><td class=\"c n x796 y2a66 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,768<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2786 w186 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Additions<span class=\"_ _28c\"> </span></div></td><td class=\"c n x2a8 y2787 w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">13,034<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d1 y2786 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">632<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2788 w1d1 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Le<span class=\"_ _1\"></span>ase incentiv<span class=\"_ _1\"></span>es r<span class=\"_ _1\"></span>eceive<span class=\"_ _1\"></span>d<span class=\"_ _28c\"> </span></div></td><td class=\"c n x797 y2789 w3c h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(1,095)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x798 y2788 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y278a w1d2 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Le<span class=\"_ _1\"></span>ase modifications<span class=\"_ _28c\"> </span></div></td><td class=\"c n x799 y278b w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">87<span class=\"_ _28c\"> </span></div></td><td class=\"c n x79a y278a w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">12,309<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y278c w1d3 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Le<span class=\"_ _1\"></span>ase adjustmen<span class=\"_ _1\"></span>ts<span class=\"_ _28c\"> </span></div></td><td class=\"c n x79b y278d w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">158<span class=\"_ _28c\"> </span></div></td><td class=\"c n x79c y278c w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2a22 w1d4 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Depr<span class=\"_ _1\"></span>eciation<span class=\"_ _28c\"> </span></div></td><td class=\"c n x79d y2a23 w3c h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(2,675)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x617 y2a22 w2e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(2,156)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2791 w187 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>eign exch<span class=\"_ _1\"></span>ange mo<span class=\"_ _1\"></span>vement<span class=\"_ _28c\"> </span></div></td><td class=\"c n x79e y2790 w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">82<span class=\"_ _28c\"> </span></div></td><td class=\"c n x79f y2791 w9b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(47)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2792 w1b2 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7a0 y2792 w37 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">26,097<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7a1 y2793 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">16,506<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x420 h2e y2a68 ff2 fs7 fc1 sc0 ls1 ws0\">Lease liability<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y2795 wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5c5 y2796 w37 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">19,062<span class=\"_ _28c\"> </span></div></td><td class=\"c n x796 y2795 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">7,262<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2797 w186 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Additions<span class=\"_ _28c\"> </span></div></td><td class=\"c n x2a8 y2798 w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">12,653<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d1 y2797 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">632<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2799 w1d2 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Le<span class=\"_ _1\"></span>ase modifications<span class=\"_ _28c\"> </span></div></td><td class=\"c n x799 y279a w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">87<span class=\"_ _28c\"> </span></div></td><td class=\"c n x79a y2799 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">12,309<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y279b w1d3 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Le<span class=\"_ _1\"></span>ase adjustmen<span class=\"_ _1\"></span>ts<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7a2 y279c w3e h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">86<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7a3 y279b w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y279d w1d5 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Le<span class=\"_ _1\"></span>ase payment<span class=\"_ _28c\"> </span></div></td><td class=\"c n x3fe y279e w44 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(2,532)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7a4 y279d w4a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(2,162)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2886 w1cd h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inter<span class=\"_ _3\"></span>est<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7a5 y2885 w8c h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,520<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d4 y2886 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,050<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y27a1 w187 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>eign exch<span class=\"_ _1\"></span>ange mo<span class=\"_ _1\"></span>vement<span class=\"_ _28c\"> </span></div></td><td class=\"c n x79e y27a2 w3e h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">41<span class=\"_ _28c\"> </span></div></td><td class=\"c n x79f y27a1 w9b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(29)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277c w1b2 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7a0 y277c w37 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">30,917<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7a1 y277b w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">19,062<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w1ac h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Curr<span class=\"_ _3\"></span>ent<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d5 y277d w3f h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">864<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d4 y277e w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,146<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2749 w1d6 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Non-curr<span class=\"_ _3\"></span>ent<span class=\"_ _28c\"> </span></div></td><td class=\"c n x737 y274a w38 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">30,053<span class=\"_ _28c\"> </span></div></td><td class=\"c n x738 y2749 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">17,916<span class=\"_ _28c\"> </span></div></td></tr></table>The lease pa<span class=\"_ _1\"></span>yment in the y<span class=\"_ _1\"></span>ear has been split \u00a31,012,000 (2025: \u00a31,112,000) o<span class=\"_ _1\"></span>f principal and \u00a31,520,000 (2025: \u00a31,050,000) of int<span class=\"_ _3\"></span>erest.<span class=\"_ _28c\"> </span><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs378\">The table below s<span class=\"_ _1\"></span>ummarises the mat<span class=\"_ _1\"></span>urity pr<span class=\"_ _1\"></span>ofile of th<span class=\"_ _1\"></span>e Gr<span class=\"_ _3\"></span>oup\u2019s lease liabilities based on contr<span class=\"_ _3\"></span>actual undiscoun<span class=\"_ _1\"></span>ted paym<span class=\"_ _1\"></span>ents:<span class=\"_ _28c\"> </span></div><div class=\"gs379\"><table class=\"s w1d7 h193\" id=\"_7fecb1c0-4a6e-4dd1-b3a2-7e873672c6df\"><tr><td></td><td></td><td class=\"c n x7a7 y2a69 wd8 h16e\"><div class=\"t m0 x230 h22 y289c ff2 fs12 fc1 sc0 ls1 ws0\">31 March 2026<span class=\"_ _28c\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x7a8 y2a6a w1d8 h159\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch 2025<span class=\"_ _28c\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x7a9 h2d y2a6b ff2 fs12 fc1 sc0 ls1 ws0\">Less than </td><td class=\"t m0 x7aa h2d y2a6c ff2 fs12 fc1 sc0 ls1 ws0\">One to </td><td class=\"t m0 x7ab h2d y2a6d ff2 fs12 fc1 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>wo to </td><td class=\"t m0 x7ac h2d y2a6e ff2 fs12 fc1 sc0 ls1 ws0\">More than </td><td></td><td class=\"t m0 x7ad h22 y2a6f ff3 fs12 fc4 sc0 ls1 ws0\">Less than </td><td class=\"t m0 x7ae h22 y2a70 ff3 fs12 fc4 sc0 ls48 ws6a\">One to<span class=\"_ _28c\"> </span></td><td class=\"t m0 x7af h22 y2a71 ff3 fs12 fc4 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>wo to </td><td class=\"t m0 x7b0 h22 y2a72 ff3 fs12 fc4 sc0 ls1 ws0\">Mor<span class=\"_ _1\"></span>e than </td></tr><tr><td class=\"t m0 x7b1 h2d y2a73 ff2 fs12 fc1 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m0 x7b2 h2d y2a74 ff2 fs12 fc1 sc0 ls1 ws0\">one year </td><td class=\"t m0 x7b3 h2d y2a75 ff2 fs12 fc1 sc0 ls1 ws0\">two years </td><td class=\"t m0 x7b4 h2d y2a76 ff1b fs12 fc1 sc0 ls1 ws0\">five year<span class=\"_ _1\"></span>s </td><td class=\"t m0 x7b5 h2d y2a77 ff1b fs12 fc1 sc0 ls1 ws0\">five year<span class=\"_ _1\"></span>s </td><td class=\"t m0 x7b6 h22 y2a77 ff3 fs12 fc4 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m0 x7b7 h22 y2a78 ff3 fs12 fc4 sc0 ls1 ws0\">one year </td><td class=\"t m0 x7b8 h22 y2a79 ff3 fs12 fc4 sc0 ls1 ws0\"> two year<span class=\"_ _3\"></span>s </td><td class=\"t m0 x7b9 h22 y2a7a ff4 fs12 fc4 sc0 ls1 ws0\">five ye<span class=\"_ _1\"></span>ars </td><td class=\"t m0 x7ba h22 y2a7b ff4 fs12 fc4 sc0 ls1 ws0\">five ye<span class=\"_ _1\"></span>ars </td></tr><tr><td class=\"t m0 x7b1 h2d y2a7c ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x7bb h2d y2a7d ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x7bc h2d y2a7e ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x7bd h2d y2a7f ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x7be h2d y2a80 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x7b6 h22 y2a80 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x7bf h22 y2a81 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x7c0 h22 y2a82 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x7c1 h22 y2a83 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000 </td><td class=\"t m0 x7c2 h22 y2a84 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y274a w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">42,349<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7c3 y274a w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2,895<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7c4 y274a w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,757<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7c5 y274a w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">18,844<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7c6 y274a w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">15,853<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7c7 y2749 w55 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">27,385<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7c8 y2749 w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,378<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7c9 y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,879<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7ca y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">8,882<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7cb y2749 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">14,246<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs37a\">The f<span class=\"_ _3\"></span>ollowing ar<span class=\"_ _1\"></span>e the amounts r<span class=\"_ _3\"></span>ecognised in the sta<span class=\"_ _1\"></span>tement o<span class=\"_ _3\"></span>f comprehensiv<span class=\"_ _1\"></span>e income:<span class=\"_ _28c\"> </span></div><div class=\"gs37b\"><table class=\"s w107 h182\" id=\"_a9fa0974-1c46-43a8-9919-df327d98310b\"><tr><td></td><td class=\"t m0 x22d h2d y2a85 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x22e h22 y2a86 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x22f h2d y2a87 ff2 fs12 fc1 sc0 ls1 ws0\">2026<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2e0 h22 y2a88 ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x36e h2d y2a89 ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2cd h22 y2a8a ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y277b w1d9 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Depr<span class=\"_ _1\"></span>eciation expens<span class=\"_ _1\"></span>e on right-o<span class=\"_ _1\"></span>f-use ass<span class=\"_ _1\"></span>ets<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7cc y277c w8c h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2,675<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7cd y277b w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,156<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w1da h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inter<span class=\"_ _3\"></span>est expense on leas<span class=\"_ _1\"></span>e liabilities<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7ce y277d w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,520<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7cf y277e w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,050<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x7d0 y274a w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,195<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7d1 y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">3,206<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs37c\">The weigh<span class=\"_ _1\"></span>ted a<span class=\"_ _1\"></span>vera<span class=\"_ _1\"></span>ge incr<span class=\"_ _3\"></span>emental borr<span class=\"_ _1\"></span>owing r<span class=\"_ _1\"></span>ate applied t<span class=\"_ _1\"></span>o lease liabilities r<span class=\"_ _3\"></span>ecognised in the sta<span class=\"_ _1\"></span>tement o<span class=\"_ _1\"></span>f financial position at th<span class=\"_ _1\"></span>e date o<span class=\"_ _1\"></span>f initial application was 6.39% (2025: 6.77%).<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs37d\">In accor<span class=\"_ _3\"></span>dance with IFRS 16.6 (in r<span class=\"_ _3\"></span>espect of short<span class=\"_ _1\"></span>-term, low-valu<span class=\"_ _1\"></span>e and variable lease e<span class=\"_ _1\"></span>xpenses), the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup has opted t<span class=\"_ _1\"></span>o r<span class=\"_ _1\"></span>ecognise a leas<span class=\"_ _1\"></span>e expense on a str<span class=\"_ _1\"></span>aight-lin<span class=\"_ _1\"></span>e basis as permitt<span class=\"_ _1\"></span>ed f<span class=\"_ _1\"></span>or these items. </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs37e\">This expense is pr<span class=\"_ _3\"></span>esented within adminis<span class=\"_ _1\"></span>trativ<span class=\"_ _3\"></span>e expenses in the stat<span class=\"_ _1\"></span>ement of c<span class=\"_ _1\"></span>ompr<span class=\"_ _1\"></span>ehensive incom<span class=\"_ _1\"></span>e and f<span class=\"_ _1\"></span>or the year en<span class=\"_ _1\"></span>ded 31 Mar<span class=\"_ _1\"></span>ch 2026 was \u00a337,000 (2025: \u00a341,000).</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-563": {
   "value": "22. Acquisition-r<span class=\"_ _1\"></span>elated liabilities<span class=\"_ _28c\"> </span>Acquisition-r<span class=\"_ _3\"></span>elated liabilities arise fr<span class=\"_ _3\"></span>om the acquisitions made by the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup during the y<span class=\"_ _1\"></span>ear ended 31 Mar<span class=\"_ _3\"></span>ch 2023 for Infr<span class=\"_ _3\"></span>astructur<span class=\"_ _3\"></span>e Capital and Downing and the He<span class=\"_ _1\"></span>althcar<span class=\"_ _3\"></span>e share class o<span class=\"_ _3\"></span>f Thames V<span class=\"_ _3\"></span>entur<span class=\"_ _3\"></span>es VC<span class=\"_ _3\"></span>T 2 plc which completed during the y<span class=\"_ _3\"></span>ear ended 31 March 2025. A<span class=\"_ _1\"></span>cquisition-r<span class=\"_ _3\"></span>elated liabilities fr<span class=\"_ _1\"></span>om the WHEB acquisition ha<span class=\"_ _1\"></span>ve been r<span class=\"_ _3\"></span>e-classified to liabilities associat<span class=\"_ _1\"></span>ed with assets held f<span class=\"_ _1\"></span>or sale (see no<span class=\"_ _1\"></span>te 31). Accounting policy:<span class=\"_ _28c\"> </span>Conting<span class=\"_ _1\"></span>ent consider<span class=\"_ _1\"></span>ation payable is m<span class=\"_ _1\"></span>easur<span class=\"_ _3\"></span>ed at fair value at ac<span class=\"_ _1\"></span>quisition and assessed ann<span class=\"_ _1\"></span>ually with particular r<span class=\"_ _3\"></span>efer<span class=\"_ _3\"></span>ence to the con<span class=\"_ _1\"></span>ditions upon which the considera<span class=\"_ _1\"></span>tion is conting<span class=\"_ _1\"></span>ent. F<span class=\"_ _3\"></span>air value movemen<span class=\"_ _1\"></span>ts in the year ar<span class=\"_ _3\"></span>e r<span class=\"_ _1\"></span>ecognised in the s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>t of compr<span class=\"_ _3\"></span>ehensive income.<span class=\"_ _28c\"> </span>Remun<span class=\"_ _1\"></span>eration f<span class=\"_ _3\"></span>or post-combination s<span class=\"_ _1\"></span>ervices is the liability that aris<span class=\"_ _1\"></span>es fr<span class=\"_ _1\"></span>om accoun<span class=\"_ _1\"></span>ting f<span class=\"_ _1\"></span>or conting<span class=\"_ _1\"></span>ent consider<span class=\"_ _1\"></span>ation paymen<span class=\"_ _1\"></span>ts to seller<span class=\"_ _1\"></span>s which ar<span class=\"_ _1\"></span>e subject to f<span class=\"_ _3\"></span>orfeit<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e if the seller cease<span class=\"_ _1\"></span>s to be employe<span class=\"_ _1\"></span>d and ar<span class=\"_ _1\"></span>e payable in cash; this c<span class=\"_ _1\"></span>onsideration is ac<span class=\"_ _1\"></span>count<span class=\"_ _1\"></span>ed f<span class=\"_ _1\"></span>or as long-term employ<span class=\"_ _3\"></span>ee benefits under IAS 19. Th<span class=\"_ _1\"></span>e liabilities will be expensed o<span class=\"_ _1\"></span>ver the def<span class=\"_ _3\"></span>erral period and ar<span class=\"_ _3\"></span>e included in staff co<span class=\"_ _1\"></span>sts \u2013 acquisitions.<span class=\"_ _28c\"> </span>Estimation uncertainty for the y<span class=\"_ _3\"></span>ear ended 31 March 2025: Rem<span class=\"_ _1\"></span>unera<span class=\"_ _1\"></span>tion f<span class=\"_ _1\"></span>or post-combina<span class=\"_ _1\"></span>tion services<span class=\"_ _28c\"> </span>Infr<span class=\"_ _1\"></span>astruct<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e Capital<span class=\"_ _28c\"> </span>As at 31 Mar<span class=\"_ _3\"></span>ch 2025, the Gr<span class=\"_ _1\"></span>oup identified estima<span class=\"_ _1\"></span>tion uncertainty in r<span class=\"_ _3\"></span>elation to the acc<span class=\"_ _1\"></span>ounting f<span class=\"_ _3\"></span>or deferr<span class=\"_ _3\"></span>ed payments arisin<span class=\"_ _1\"></span>g fr<span class=\"_ _1\"></span>om the acquisition o<span class=\"_ _1\"></span>f Infras<span class=\"_ _1\"></span>tructur<span class=\"_ _3\"></span>e Capital. These pa<span class=\"_ _1\"></span>yments, that ar<span class=\"_ _3\"></span>e contingent on the r<span class=\"_ _3\"></span>ecipients r<span class=\"_ _3\"></span>emaining employees o<span class=\"_ _1\"></span>f the Gr<span class=\"_ _3\"></span>oup for a specific period, ar<span class=\"_ _3\"></span>e account<span class=\"_ _1\"></span>ed f<span class=\"_ _1\"></span>or as r<span class=\"_ _1\"></span>emuner<span class=\"_ _1\"></span>ation f<span class=\"_ _1\"></span>or post-combina<span class=\"_ _1\"></span>tion services. Th<span class=\"_ _1\"></span>e Gr<span class=\"_ _1\"></span>oup has estima<span class=\"_ _1\"></span>ted the amounts which will ul<span class=\"_ _1\"></span>timately bec<span class=\"_ _1\"></span>ome payable, i.e. the e<span class=\"_ _1\"></span>xpected valu<span class=\"_ _1\"></span>e of the oblig<span class=\"_ _1\"></span>ation based on the ma<span class=\"_ _1\"></span>ximum amount f<span class=\"_ _3\"></span>or each considera<span class=\"_ _1\"></span>tion discount<span class=\"_ _1\"></span>ed back to th<span class=\"_ _1\"></span>e valuation da<span class=\"_ _1\"></span>te mul<span class=\"_ _1\"></span>tiplied by the expe<span class=\"_ _1\"></span>cted pa<span class=\"_ _1\"></span>yout per<span class=\"_ _3\"></span>centage o<span class=\"_ _1\"></span>f the earn-ou<span class=\"_ _1\"></span>ts and f<span class=\"_ _1\"></span>orf<span class=\"_ _1\"></span>eitur<span class=\"_ _1\"></span>e ra<span class=\"_ _1\"></span>te. The significan<span class=\"_ _1\"></span>t unobservable input o<span class=\"_ _3\"></span>f the expected pa<span class=\"_ _1\"></span>yout asse<span class=\"_ _1\"></span>ssments is the int<span class=\"_ _1\"></span>ernal f<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>ecasts o<span class=\"_ _1\"></span>f the r<span class=\"_ _1\"></span>elevant managemen<span class=\"_ _1\"></span>t fe<span class=\"_ _1\"></span>e re<span class=\"_ _1\"></span>venue. T<span class=\"_ _1\"></span>he discountin<span class=\"_ _1\"></span>g uses high-quality A<span class=\"_ _1\"></span>ustr<span class=\"_ _1\"></span>alia thr<span class=\"_ _1\"></span>ee-year corpor<span class=\"_ _3\"></span>ate bond ra<span class=\"_ _1\"></span>tes o<span class=\"_ _1\"></span>f 3.7% (2025: 3.7%).  The meas<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>ement period f<span class=\"_ _3\"></span>or the earn-out considera<span class=\"_ _1\"></span>tion ended on 30 September 2025 an<span class=\"_ _1\"></span>d had a final payo<span class=\"_ _1\"></span>ut per<span class=\"_ _3\"></span>centage of 65% (2025: 64%). A<span class=\"_ _1\"></span>s a r<span class=\"_ _1\"></span>esult, a pa<span class=\"_ _1\"></span>yment of \u00a34,884,000 in c<span class=\"_ _1\"></span>ash was made in Nov<span class=\"_ _3\"></span>ember 2025. The expected pa<span class=\"_ _1\"></span>yout per<span class=\"_ _3\"></span>centage o<span class=\"_ _3\"></span>f the earn-out consider<span class=\"_ _1\"></span>ation payable in shar<span class=\"_ _3\"></span>es has r<span class=\"_ _1\"></span>emained unchang<span class=\"_ _1\"></span>ed at 0% (2025: 0%) (see no<span class=\"_ _3\"></span>te 8 for furth<span class=\"_ _1\"></span>er details). The perf<span class=\"_ _3\"></span>ormance earn-out has an expec<span class=\"_ _1\"></span>ted pay<span class=\"_ _3\"></span>out percen<span class=\"_ _1\"></span>tage o<span class=\"_ _1\"></span>f 0% (2025: 0%) and the r<span class=\"_ _3\"></span>evenue earn-ou<span class=\"_ _1\"></span>t has an expect<span class=\"_ _1\"></span>ed payo<span class=\"_ _1\"></span>ut per<span class=\"_ _1\"></span>centag<span class=\"_ _1\"></span>e of 0% (2025: 0%). As a r<span class=\"_ _3\"></span>esult of the r<span class=\"_ _3\"></span>eassessment o<span class=\"_ _3\"></span>f the expected pay<span class=\"_ _1\"></span>out per<span class=\"_ _3\"></span>centage durin<span class=\"_ _1\"></span>g the year ende<span class=\"_ _1\"></span>d 31 March 2026, an in<span class=\"_ _1\"></span>cr<span class=\"_ _1\"></span>ease in the expec<span class=\"_ _1\"></span>ted r<span class=\"_ _3\"></span>emuneration liability o<span class=\"_ _1\"></span>f \u00a3113,000 (2025: decr<span class=\"_ _1\"></span>ease o<span class=\"_ _1\"></span>f \u00a360,000) was r<span class=\"_ _3\"></span>ecognised. This estimation un<span class=\"_ _1\"></span>certainty has been r<span class=\"_ _3\"></span>esolved as at 31 Mar<span class=\"_ _3\"></span>ch 2026 and is ther<span class=\"_ _1\"></span>ef<span class=\"_ _3\"></span>ore no<span class=\"_ _1\"></span>t consider<span class=\"_ _3\"></span>ed a key sour<span class=\"_ _3\"></span>ce of es<span class=\"_ _1\"></span>timation uncertainty a<span class=\"_ _1\"></span>t the curr<span class=\"_ _3\"></span>ent reporting d<span class=\"_ _1\"></span>ate. Ho<span class=\"_ _1\"></span>wever<span class=\"_ _3\"></span>, the Gr<span class=\"_ _3\"></span>oup has r<span class=\"_ _3\"></span>ecognised a conting<span class=\"_ _1\"></span>ent liability in r<span class=\"_ _1\"></span>espect o<span class=\"_ _1\"></span>f this arrang<span class=\"_ _1\"></span>ement (see no<span class=\"_ _1\"></span>te 28 f<span class=\"_ _3\"></span>or further details).<span class=\"_ _28c\"> </span><table class=\"s w1df h197\" id=\"_0db132c4-8809-4a3a-8b36-49786f10b45e\"><tr><td></td><td></td><td class=\"c n x808 y2aa3 wd8 h16e\"><div class=\"t m0 x230 h22 y289c ff2 fs12 fc1 sc0 ls1 ws0\">31 March 2026<span class=\"_ _28c\"> </span></div></td><td></td><td></td><td class=\"c n x809 y2aa4 w117 h159\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _3\"></span>ch 2025<span class=\"_ _28c\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t mb2 x80a h2d y2aa5 ff2 fs12 fc1 sc0 ls61 ws0\">Remuneration f<span class=\"_ _3\"></span>or</td><td></td><td></td><td class=\"t mb2 x80b h22 y2aa5 ff3 fs12 fc4 sc0 ls61 ws0\">Remuner<span class=\"_ _3\"></span>ation for </td><td></td></tr><tr><td></td><td class=\"t m0 x80c h2d y2aa6 ff2 fs12 fc1 sc0 ls1 ws0\">Contingent<span class=\"_ _28c\"> </span></td><td class=\"t mb2 x7da h2d y2aa7 ff2 fs12 fc1 sc0 ls61 ws8c\">post-combination</td><td></td><td class=\"t m0 x80d h22 y2aa8 ff3 fs12 fc4 sc0 ls1 ws0\">Conting<span class=\"_ _1\"></span>ent </td><td class=\"t mb2 x7dc h22 y2aa7 ff3 fs12 fc4 sc0 ls61 ws8c\">post-combina<span class=\"_ _1\"></span>tion</td><td></td></tr><tr><td></td><td class=\"t m0 x80e h2d y2aa9 ff2 fs12 fc1 sc0 ls1 ws0\"> consideration<span class=\"_ _28c\"> </span></td><td class=\"t mb2 x80f h2d y2aaa ff2 fs12 fc1 sc0 ls61 ws0\"> services</td><td class=\"t m0 x810 h2d y2aab ff2 fs12 fc1 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal<span class=\"_ _28c\"> </span></td><td class=\"t m0 x811 h22 y2aac ff3 fs12 fc4 sc0 ls1 ws0\">considera<span class=\"_ _1\"></span>tion </td><td class=\"t mb2 x648 h22 y2aaa ff3 fs12 fc4 sc0 ls61 ws0\"> services</td><td class=\"t m0 x233 h22 y2aab ff3 fs12 fc4 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td></tr><tr><td></td><td class=\"t m0 x812 h2d y2aad ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x67b h2d y2aae ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x813 h2d y2aae ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2c3 h22 y2aaf ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x7e9 h22 y2aae ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x233 h22 y2aae ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y2ab0 wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x814 y2ab1 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,258<span class=\"_ _28c\"> </span></div></td><td class=\"c n x815 y2ab1 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,227<span class=\"_ _28c\"> </span></div></td><td class=\"c n x816 y2ab1 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">5,485<span class=\"_ _28c\"> </span></div></td><td class=\"c n x817 y2ab0 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,059<span class=\"_ _28c\"> </span></div></td><td class=\"c n x818 y2ab0 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,771<span class=\"_ _28c\"> </span></div></td><td class=\"c n x819 y2ab0 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">4,830<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2ab2 w186 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Additions<span class=\"_ _28c\"> </span></div></td><td class=\"c n x81a y2ab3 w74 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x81b y2ab3 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x81c y2ab3 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x81d y2ab2 w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">256<span class=\"_ _28c\"> </span></div></td><td class=\"c n x81e y2ab2 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x81f y2ab2 w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">256<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2ab4 w1dd h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Arising in the period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x820 y2ab5 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x821 y2ab5 w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">985<span class=\"_ _28c\"> </span></div></td><td class=\"c n x822 y2ab5 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">985<span class=\"_ _28c\"> </span></div></td><td class=\"c n x823 y2ab4 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x824 y2ab4 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,410<span class=\"_ _28c\"> </span></div></td><td class=\"c n x825 y2ab4 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,410<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2ab6 w1e0 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Pa<span class=\"_ _1\"></span>yments<span class=\"_ _28c\"> </span></div></td><td class=\"c n x826 y2ab7 w9d h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(902)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x827 y2ab7 w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(4,884)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x828 y2ab7 w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(5,786)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x829 y2ab6 w4a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(1,012)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x82a y2ab6 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x82b y2ab6 w2e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(1,012)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2ab8 w1cd h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inter<span class=\"_ _3\"></span>est<span class=\"_ _28c\"> </span></div></td><td class=\"c n x82c y2ab9 w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">25<span class=\"_ _28c\"> </span></div></td><td class=\"c n x82d y2ab9 w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">54<span class=\"_ _28c\"> </span></div></td><td class=\"c n x82e y2ab9 w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">79<span class=\"_ _28c\"> </span></div></td><td class=\"c n x82f y2ab8 w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">75<span class=\"_ _28c\"> </span></div></td><td class=\"c n x830 y2ab8 w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">106<span class=\"_ _28c\"> </span></div></td><td class=\"c n x831 y2ab8 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">181<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2aba w1aa h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">F<span class=\"_ _3\"></span>air value movemen<span class=\"_ _1\"></span>ts<span class=\"_ _28c\"> </span></div></td><td class=\"c n x826 y2abb w9d h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(203)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x832 y2abb w74 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x833 y2abb w65 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(203)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x834 y2aba w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(120)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x835 y2aba w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x836 y2aba w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(120)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2abc w1de h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Re<span class=\"_ _1\"></span>assessment o<span class=\"_ _1\"></span>f expect<span class=\"_ _1\"></span>ed payo<span class=\"_ _1\"></span>ut per<span class=\"_ _1\"></span>centag<span class=\"_ _1\"></span>e<span class=\"_ _28c\"> </span></div></td><td class=\"c n x837 y2abd w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x838 y2abd w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">113<span class=\"_ _28c\"> </span></div></td><td class=\"c n x839 y2abd w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">113<span class=\"_ _28c\"> </span></div></td><td class=\"c n x83a y2abc w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x83b y2abc w9b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(60)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x83c y2abc we0 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(60)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2abe w1e1 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Re-classified t<span class=\"_ _1\"></span>o liabilities associat<span class=\"_ _1\"></span>ed with assets held f<span class=\"_ _3\"></span>or sale<span class=\"_ _28c\"> </span></div></td><td class=\"c n x83d y2abf w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x83e y2abf w65 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(644)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x83f y2abf w65 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(644)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x840 y2abe w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x841 y2abe w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x842 y2abe w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2ac0 w187 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>eign exch<span class=\"_ _1\"></span>ange mo<span class=\"_ _1\"></span>vement<span class=\"_ _28c\"> </span></div></td><td class=\"c n x843 y2ac1 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x844 y2ac1 w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">149<span class=\"_ _28c\"> </span></div></td><td class=\"c n x845 y2ac1 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">149<span class=\"_ _28c\"> </span></div></td><td class=\"c n x846 y2ac0 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x847 y2ac0 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x848 y2ac0 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2ac2 wd6 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x849 y2ac2 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">178<span class=\"_ _28c\"> </span></div></td><td class=\"c n x84a y2ac2 w74 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x84b y2ac2 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">178<span class=\"_ _28c\"> </span></div></td><td class=\"c n x84c y2ac3 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,258<span class=\"_ _28c\"> </span></div></td><td class=\"c n x84d y2ac3 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">4,227<span class=\"_ _28c\"> </span></div></td><td class=\"c n x84e y2ac3 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,485<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2ac4 w1c4 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Curr<span class=\"_ _3\"></span>ent liabilities<span class=\"_ _28c\"> </span></div></td><td class=\"c n x84f y2ac5 w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">87<span class=\"_ _28c\"> </span></div></td><td class=\"c n x850 y2ac5 w74 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x851 y2ac5 w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">87<span class=\"_ _28c\"> </span></div></td><td class=\"c n x852 y2ac4 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,080<span class=\"_ _28c\"> </span></div></td><td class=\"c n x251 y2ac4 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">4,179<span class=\"_ _28c\"> </span></div></td><td class=\"c n x853 y2ac4 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,259<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2749 w1c3 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Non-curr<span class=\"_ _3\"></span>ent liabilities<span class=\"_ _28c\"> </span></div></td><td class=\"c n x854 y274a w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">91<span class=\"_ _28c\"> </span></div></td><td class=\"c n x855 y274a w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x856 y274a w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">91<span class=\"_ _28c\"> </span></div></td><td class=\"c n x857 y2749 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">178<span class=\"_ _28c\"> </span></div></td><td class=\"c n x858 y2749 w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">48<span class=\"_ _28c\"> </span></div></td><td class=\"c n x859 y2749 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">226<span class=\"_ _28c\"> </span></div></td></tr></table>The f<span class=\"_ _3\"></span>ollowing ar<span class=\"_ _1\"></span>e the amounts r<span class=\"_ _3\"></span>ecognised in the sta<span class=\"_ _1\"></span>tement o<span class=\"_ _3\"></span>f comprehensiv<span class=\"_ _1\"></span>e income:<span class=\"_ _28c\"> </span><table class=\"s w1db h194\" id=\"_78e9254d-36ce-4efb-9be7-54201a6f3d16\"><tr><td></td><td></td><td class=\"c n x7d2 y2a8c wd8 h195\"><div class=\"t m0 x230 h22 y2a8b ff2 fs12 fc1 sc0 ls1 ws0\">31 March 2026<span class=\"_ _28c\"> </span></div></td><td></td><td></td><td class=\"c n x7d3 y2a8e w1dc h196\"><div class=\"t m0 x230 h22 y2a8d ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _3\"></span>ch 2025<span class=\"_ _28c\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x7d4 h2d y2a8f ff2 fs12 fc1 sc0 ls1 ws0\">Continuing </td><td></td><td class=\"t m0 x7d5 h2d y2a8f ff2 fs12 fc1 sc0 ls1 ws0\">Discontinued<span class=\"_ _28c\"> </span></td><td class=\"t m0 x7d6 h22 y2a8f ff3 fs12 fc4 sc0 ls1 ws0\">Continuing </td><td></td><td class=\"t m0 x7d7 h22 y2a8f ff4 fs12 fc4 sc0 ls1 ws0\">Discontin<span class=\"_ _1\"></span>ued<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x7d4 h2d y2a90 ff2 fs12 fc1 sc0 ls1 ws0\">operations</td><td></td><td class=\"t m0 x7d8 h2d y2a90 ff2 fs12 fc1 sc0 ls1 ws0\"> operations<span class=\"_ _28c\"> </span></td><td class=\"t m0 x36d h22 y2a90 ff3 fs12 fc4 sc0 ls1 ws0\">operations</td><td></td><td class=\"t m0 x7d9 h22 y2a90 ff3 fs12 fc4 sc0 ls1 ws0\"> operations<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td></td><td class=\"t mb2 x7da h2d y2a91 ff2 fs12 fc1 sc0 ls61 ws0\">Remuneration f<span class=\"_ _3\"></span>or</td><td class=\"t mb2 x7db h2d y2a91 ff2 fs12 fc1 sc0 ls61 ws0\">Remuneration f<span class=\"_ _3\"></span>or</td><td></td><td class=\"t mb2 x7dc h22 y2a91 ff3 fs12 fc4 sc0 ls61 ws0\">Remuner<span class=\"_ _3\"></span>ation for</td><td class=\"t mb2 x7dd h22 y2a91 ff3 fs12 fc4 sc0 ls61 ws0\">Remuner<span class=\"_ _3\"></span>ation for</td></tr><tr><td></td><td class=\"t m0 x7de h2d y2a92 ff2 fs12 fc1 sc0 ls1 ws0\">Contingent<span class=\"_ _28c\"> </span></td><td class=\"t mb2 x7da h2d y2a93 ff2 fs12 fc1 sc0 ls61 ws8c\">post-combination</td><td class=\"t mb2 x7df h2d y2a93 ff2 fs12 fc1 sc0 ls61 ws8c\">post-combination</td><td class=\"t m0 x548 h22 y2a94 ff3 fs12 fc4 sc0 ls1 ws0\">Conting<span class=\"_ _1\"></span>ent</td><td class=\"t mb2 x7e0 h22 y2a93 ff3 fs12 fc4 sc0 ls61 ws8c\">post-combina<span class=\"_ _1\"></span>tion</td><td class=\"t mb2 x7dd h22 y2a93 ff3 fs12 fc4 sc0 ls61 ws8c\">post-combina<span class=\"_ _1\"></span>tion</td></tr><tr><td></td><td class=\"t m0 x7e1 h2d y2a95 ff2 fs12 fc1 sc0 ls1 ws0\"> consideration</td><td class=\"t mb2 x7e2 h2d y2a96 ff2 fs12 fc1 sc0 ls61 ws0\"> services</td><td class=\"t mb2 x7e3 h2d y2a96 ff2 fs12 fc1 sc0 ls61 ws0\"> services</td><td class=\"t m0 x7e4 h22 y2a97 ff3 fs12 fc4 sc0 ls1 ws0\"> considera<span class=\"_ _1\"></span>tion </td><td class=\"t mb2 x7e5 h22 y2a96 ff3 fs12 fc4 sc0 ls61 ws0\"> services</td><td class=\"t mb2 x7e6 h22 y2a96 ff3 fs12 fc4 sc0 ls61 ws0\"> services</td></tr><tr><td></td><td class=\"t m0 x7e7 h2d y2a98 ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x64a h2d y2a99 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x7e8 h2d y2a99 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x483 h22 y2a9a ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x7e9 h22 y2a99 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2cd h22 y2a99 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y2a9b w1dd h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Arising in the period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7ea y2a9c w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7eb y2a9c w35 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">403<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7ec y2a9c w35 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">582<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7ed y2a9b w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7ee y2a9b w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,362<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7ef y2a9b w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">48<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2a9d w1cd h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inter<span class=\"_ _3\"></span>est<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7f0 y2a9e w3e h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">25<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7f1 y2a9e w3e h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">40<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7f2 y2a9e w41 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">14<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7f3 y2a9d w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">75<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7f4 y2a9d w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">106<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7f5 y2a9d w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2a9f w1aa h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">F<span class=\"_ _3\"></span>air value movemen<span class=\"_ _1\"></span>ts<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7f6 y2aa0 w65 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(203)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7f7 y2aa0 w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7f8 y2aa0 w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7f9 y2a9f w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(120)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7fa y2a9f w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7fb y2a9f w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2aa1 w1de h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Re<span class=\"_ _1\"></span>assessment o<span class=\"_ _1\"></span>f expect<span class=\"_ _1\"></span>ed payo<span class=\"_ _1\"></span>ut per<span class=\"_ _1\"></span>centag<span class=\"_ _1\"></span>e<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7fc y2aa2 w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7fd y2aa2 w3f h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">113<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7fe y2aa2 w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7ff y2aa1 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x800 y2aa1 w9b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(60)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x801 y2aa1 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x802 y274a w65 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(178)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x803 y274a w3f h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">556<span class=\"_ _28c\"> </span></div></td><td class=\"c n x804 y274a w3f h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">596<span class=\"_ _28c\"> </span></div></td><td class=\"c n x805 y2749 w9b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(45)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x806 y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,408<span class=\"_ _28c\"> </span></div></td><td class=\"c n x807 y2749 w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">48<span class=\"_ _28c\"> </span></div></td></tr></table>F<span class=\"_ _3\"></span>air value gains on conting<span class=\"_ _1\"></span>ent consider<span class=\"_ _1\"></span>ation (incl. finance e<span class=\"_ _1\"></span>xpense) ar<span class=\"_ _3\"></span>e reco<span class=\"_ _1\"></span>gnised in the stat<span class=\"_ _1\"></span>ement of c<span class=\"_ _1\"></span>ompr<span class=\"_ _1\"></span>ehensive incom<span class=\"_ _1\"></span>e. Remuner<span class=\"_ _3\"></span>ation for po<span class=\"_ _1\"></span>st-combination servic<span class=\"_ _1\"></span>es f<span class=\"_ _1\"></span>or continuin<span class=\"_ _1\"></span>g operations ar<span class=\"_ _3\"></span>e rec<span class=\"_ _1\"></span>ognised within sta<span class=\"_ _1\"></span>ff costs \u2013 ac<span class=\"_ _1\"></span>quisitions in the stat<span class=\"_ _1\"></span>ement of compr<span class=\"_ _3\"></span>ehensive incom<span class=\"_ _1\"></span>e (see not<span class=\"_ _1\"></span>e 7). Remun<span class=\"_ _1\"></span>eration f<span class=\"_ _3\"></span>or post-combination s<span class=\"_ _1\"></span>ervices f<span class=\"_ _3\"></span>or discontin<span class=\"_ _1\"></span>ued opera<span class=\"_ _1\"></span>tions are r<span class=\"_ _3\"></span>ecognised within e<span class=\"_ _1\"></span>xpenses oth<span class=\"_ _1\"></span>er than finance cos<span class=\"_ _1\"></span>ts in the loss on discontin<span class=\"_ _1\"></span>ued opera<span class=\"_ _1\"></span>tions in not<span class=\"_ _1\"></span>e 11. The table below s<span class=\"_ _1\"></span>ummarises the mat<span class=\"_ _1\"></span>urity pr<span class=\"_ _1\"></span>ofile of th<span class=\"_ _1\"></span>e Gr<span class=\"_ _3\"></span>oup\u2019s contingent consider<span class=\"_ _3\"></span>ation based on contr<span class=\"_ _1\"></span>actual un<span class=\"_ _1\"></span>discount<span class=\"_ _1\"></span>ed payment<span class=\"_ _1\"></span>s and curr<span class=\"_ _1\"></span>ent assessmen<span class=\"_ _1\"></span>t of the e<span class=\"_ _1\"></span>xpected pa<span class=\"_ _1\"></span>yout a<span class=\"_ _1\"></span>t 31 Mar<span class=\"_ _1\"></span>ch 2026.<span class=\"_ _28c\"> </span><table class=\"s w1e2 h190\" id=\"_c21ee94d-e98d-46b4-9350-b89774b8bd3c\"><tr><td></td><td></td><td class=\"c n x85a y2a43 wd8 h16e\"><div class=\"t m0 x230 h22 y289c ff2 fs12 fc1 sc0 ls1 ws0\">31 March 2026<span class=\"_ _28c\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x85b y2a44 w1dc h16b\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _3\"></span>ch 2025<span class=\"_ _28c\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x85c h2d y2ac6 ff2 fs12 fc1 sc0 ls1 ws0\">Less than </td><td class=\"t m0 x85d h2d y2ac7 ff2 fs12 fc1 sc0 ls1 ws0\">One to </td><td class=\"t m0 x85e h2d y2ac8 ff2 fs12 fc1 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>wo to </td><td></td><td class=\"t m0 x85f h22 y2ac9 ff3 fs12 fc4 sc0 ls1 ws0\">Less than </td><td class=\"t m0 x860 h22 y2aca ff3 fs12 fc4 sc0 ls1 ws0\">One to </td><td class=\"t m0 x7b5 h22 y2acb ff3 fs12 fc4 sc0 ls60 ws8b\">Tw<span class=\"_ _2\"></span>o<span class=\"_ _d\"></span> t<span class=\"_ _d\"></span>o<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x7b1 h2d y2acc ff2 fs12 fc1 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m0 x861 h2d y2acd ff2 fs12 fc1 sc0 ls1 ws0\">one year<span class=\"_ _28c\"> </span></td><td class=\"t m0 x862 h2d y2ace ff2 fs12 fc1 sc0 ls1 ws0\">two years<span class=\"_ _28c\"> </span></td><td class=\"t m0 x863 h2d y2acf ff1b fs12 fc1 sc0 ls1 ws0\">five year<span class=\"_ _1\"></span>s<span class=\"_ _28c\"> </span></td><td class=\"t m0 x864 h22 y2acf ff3 fs12 fc4 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m0 x865 h22 y2ad0 ff3 fs12 fc4 sc0 ls1 ws0\">one year<span class=\"_ _28c\"> </span></td><td class=\"t m0 x866 h22 y2ad1 ff3 fs12 fc4 sc0 ls1 ws0\">two year<span class=\"_ _3\"></span>s</td><td class=\"t m0 x867 h22 y2ad2 ff4 fs12 fc4 sc0 ls1 ws0\"> five ye<span class=\"_ _1\"></span>ars<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x7b1 h2d y2ad3 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x868 h2d y2ad4 ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000</td><td class=\"t m0 x869 h2d y2ad5 ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000</td><td class=\"t m0 x86a h2d y2ad6 ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x864 h22 y2ad6 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x86b h22 y2ad7 ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000</td><td class=\"t m0 x86c h22 y2ad8 ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000</td><td class=\"t m0 x86d h22 y2ad9 ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y274a w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">186<span class=\"_ _28c\"> </span></div></td><td class=\"c n x86e y274a w58 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">93<span class=\"_ _28c\"> </span></div></td><td class=\"c n x86f y274a w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">93<span class=\"_ _28c\"> </span></div></td><td class=\"c n x870 y274a w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x871 y2749 w59 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,290<span class=\"_ _28c\"> </span></div></td><td class=\"c n x872 y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,104<span class=\"_ _28c\"> </span></div></td><td class=\"c n x873 y2749 w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">93<span class=\"_ _28c\"> </span></div></td><td class=\"c n x874 y2749 w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">93<span class=\"_ _28c\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "foresightgroup:DisclosureOfAcquisitionRelatedLiabilities",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-507": {
   "value": "22. Acquisition-r<span class=\"_ _1\"></span>elated liabilities<span class=\"_ _28c\"> </span>Acquisition-r<span class=\"_ _3\"></span>elated liabilities arise fr<span class=\"_ _3\"></span>om the acquisitions made by the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup during the y<span class=\"_ _1\"></span>ear ended 31 Mar<span class=\"_ _3\"></span>ch 2023 for Infr<span class=\"_ _3\"></span>astructur<span class=\"_ _3\"></span>e Capital and Downing and the He<span class=\"_ _1\"></span>althcar<span class=\"_ _3\"></span>e share class o<span class=\"_ _3\"></span>f Thames V<span class=\"_ _3\"></span>entur<span class=\"_ _3\"></span>es VC<span class=\"_ _3\"></span>T 2 plc which completed during the y<span class=\"_ _3\"></span>ear ended 31 March 2025. A<span class=\"_ _1\"></span>cquisition-r<span class=\"_ _3\"></span>elated liabilities fr<span class=\"_ _1\"></span>om the WHEB acquisition ha<span class=\"_ _1\"></span>ve been r<span class=\"_ _3\"></span>e-classified to liabilities associat<span class=\"_ _1\"></span>ed with assets held f<span class=\"_ _1\"></span>or sale (see no<span class=\"_ _1\"></span>te 31). Accounting policy:<span class=\"_ _28c\"> </span>Conting<span class=\"_ _1\"></span>ent consider<span class=\"_ _1\"></span>ation payable is m<span class=\"_ _1\"></span>easur<span class=\"_ _3\"></span>ed at fair value at ac<span class=\"_ _1\"></span>quisition and assessed ann<span class=\"_ _1\"></span>ually with particular r<span class=\"_ _3\"></span>efer<span class=\"_ _3\"></span>ence to the con<span class=\"_ _1\"></span>ditions upon which the considera<span class=\"_ _1\"></span>tion is conting<span class=\"_ _1\"></span>ent. F<span class=\"_ _3\"></span>air value movemen<span class=\"_ _1\"></span>ts in the year ar<span class=\"_ _3\"></span>e r<span class=\"_ _1\"></span>ecognised in the s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>t of compr<span class=\"_ _3\"></span>ehensive income.<span class=\"_ _28c\"> </span>Remun<span class=\"_ _1\"></span>eration f<span class=\"_ _3\"></span>or post-combination s<span class=\"_ _1\"></span>ervices is the liability that aris<span class=\"_ _1\"></span>es fr<span class=\"_ _1\"></span>om accoun<span class=\"_ _1\"></span>ting f<span class=\"_ _1\"></span>or conting<span class=\"_ _1\"></span>ent consider<span class=\"_ _1\"></span>ation paymen<span class=\"_ _1\"></span>ts to seller<span class=\"_ _1\"></span>s which ar<span class=\"_ _1\"></span>e subject to f<span class=\"_ _3\"></span>orfeit<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e if the seller cease<span class=\"_ _1\"></span>s to be employe<span class=\"_ _1\"></span>d and ar<span class=\"_ _1\"></span>e payable in cash; this c<span class=\"_ _1\"></span>onsideration is ac<span class=\"_ _1\"></span>count<span class=\"_ _1\"></span>ed f<span class=\"_ _1\"></span>or as long-term employ<span class=\"_ _3\"></span>ee benefits under IAS 19. Th<span class=\"_ _1\"></span>e liabilities will be expensed o<span class=\"_ _1\"></span>ver the def<span class=\"_ _3\"></span>erral period and ar<span class=\"_ _3\"></span>e included in staff co<span class=\"_ _1\"></span>sts \u2013 acquisitions.<span class=\"_ _28c\"> </span>Estimation uncertainty for the y<span class=\"_ _3\"></span>ear ended 31 March 2025: Rem<span class=\"_ _1\"></span>unera<span class=\"_ _1\"></span>tion f<span class=\"_ _1\"></span>or post-combina<span class=\"_ _1\"></span>tion services<span class=\"_ _28c\"> </span>Infr<span class=\"_ _1\"></span>astruct<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e Capital<span class=\"_ _28c\"> </span>As at 31 Mar<span class=\"_ _3\"></span>ch 2025, the Gr<span class=\"_ _1\"></span>oup identified estima<span class=\"_ _1\"></span>tion uncertainty in r<span class=\"_ _3\"></span>elation to the acc<span class=\"_ _1\"></span>ounting f<span class=\"_ _3\"></span>or deferr<span class=\"_ _3\"></span>ed payments arisin<span class=\"_ _1\"></span>g fr<span class=\"_ _1\"></span>om the acquisition o<span class=\"_ _1\"></span>f Infras<span class=\"_ _1\"></span>tructur<span class=\"_ _3\"></span>e Capital. These pa<span class=\"_ _1\"></span>yments, that ar<span class=\"_ _3\"></span>e contingent on the r<span class=\"_ _3\"></span>ecipients r<span class=\"_ _3\"></span>emaining employees o<span class=\"_ _1\"></span>f the Gr<span class=\"_ _3\"></span>oup for a specific period, ar<span class=\"_ _3\"></span>e account<span class=\"_ _1\"></span>ed f<span class=\"_ _1\"></span>or as r<span class=\"_ _1\"></span>emuner<span class=\"_ _1\"></span>ation f<span class=\"_ _1\"></span>or post-combina<span class=\"_ _1\"></span>tion services. Th<span class=\"_ _1\"></span>e Gr<span class=\"_ _1\"></span>oup has estima<span class=\"_ _1\"></span>ted the amounts which will ul<span class=\"_ _1\"></span>timately bec<span class=\"_ _1\"></span>ome payable, i.e. the e<span class=\"_ _1\"></span>xpected valu<span class=\"_ _1\"></span>e of the oblig<span class=\"_ _1\"></span>ation based on the ma<span class=\"_ _1\"></span>ximum amount f<span class=\"_ _3\"></span>or each considera<span class=\"_ _1\"></span>tion discount<span class=\"_ _1\"></span>ed back to th<span class=\"_ _1\"></span>e valuation da<span class=\"_ _1\"></span>te mul<span class=\"_ _1\"></span>tiplied by the expe<span class=\"_ _1\"></span>cted pa<span class=\"_ _1\"></span>yout per<span class=\"_ _3\"></span>centage o<span class=\"_ _1\"></span>f the earn-ou<span class=\"_ _1\"></span>ts and f<span class=\"_ _1\"></span>orf<span class=\"_ _1\"></span>eitur<span class=\"_ _1\"></span>e ra<span class=\"_ _1\"></span>te. The significan<span class=\"_ _1\"></span>t unobservable input o<span class=\"_ _3\"></span>f the expected pa<span class=\"_ _1\"></span>yout asse<span class=\"_ _1\"></span>ssments is the int<span class=\"_ _1\"></span>ernal f<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>ecasts o<span class=\"_ _1\"></span>f the r<span class=\"_ _1\"></span>elevant managemen<span class=\"_ _1\"></span>t fe<span class=\"_ _1\"></span>e re<span class=\"_ _1\"></span>venue. T<span class=\"_ _1\"></span>he discountin<span class=\"_ _1\"></span>g uses high-quality A<span class=\"_ _1\"></span>ustr<span class=\"_ _1\"></span>alia thr<span class=\"_ _1\"></span>ee-year corpor<span class=\"_ _3\"></span>ate bond ra<span class=\"_ _1\"></span>tes o<span class=\"_ _1\"></span>f 3.7% (2025: 3.7%).  The meas<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>ement period f<span class=\"_ _3\"></span>or the earn-out considera<span class=\"_ _1\"></span>tion ended on 30 September 2025 an<span class=\"_ _1\"></span>d had a final payo<span class=\"_ _1\"></span>ut per<span class=\"_ _3\"></span>centage of 65% (2025: 64%). A<span class=\"_ _1\"></span>s a r<span class=\"_ _1\"></span>esult, a pa<span class=\"_ _1\"></span>yment of \u00a34,884,000 in c<span class=\"_ _1\"></span>ash was made in Nov<span class=\"_ _3\"></span>ember 2025. The expected pa<span class=\"_ _1\"></span>yout per<span class=\"_ _3\"></span>centage o<span class=\"_ _3\"></span>f the earn-out consider<span class=\"_ _1\"></span>ation payable in shar<span class=\"_ _3\"></span>es has r<span class=\"_ _1\"></span>emained unchang<span class=\"_ _1\"></span>ed at 0% (2025: 0%) (see no<span class=\"_ _3\"></span>te 8 for furth<span class=\"_ _1\"></span>er details). The perf<span class=\"_ _3\"></span>ormance earn-out has an expec<span class=\"_ _1\"></span>ted pay<span class=\"_ _3\"></span>out percen<span class=\"_ _1\"></span>tage o<span class=\"_ _1\"></span>f 0% (2025: 0%) and the r<span class=\"_ _3\"></span>evenue earn-ou<span class=\"_ _1\"></span>t has an expect<span class=\"_ _1\"></span>ed payo<span class=\"_ _1\"></span>ut per<span class=\"_ _1\"></span>centag<span class=\"_ _1\"></span>e of 0% (2025: 0%). As a r<span class=\"_ _3\"></span>esult of the r<span class=\"_ _3\"></span>eassessment o<span class=\"_ _3\"></span>f the expected pay<span class=\"_ _1\"></span>out per<span class=\"_ _3\"></span>centage durin<span class=\"_ _1\"></span>g the year ende<span class=\"_ _1\"></span>d 31 March 2026, an in<span class=\"_ _1\"></span>cr<span class=\"_ _1\"></span>ease in the expec<span class=\"_ _1\"></span>ted r<span class=\"_ _3\"></span>emuneration liability o<span class=\"_ _1\"></span>f \u00a3113,000 (2025: decr<span class=\"_ _1\"></span>ease o<span class=\"_ _1\"></span>f \u00a360,000) was r<span class=\"_ _3\"></span>ecognised. This estimation un<span class=\"_ _1\"></span>certainty has been r<span class=\"_ _3\"></span>esolved as at 31 Mar<span class=\"_ _3\"></span>ch 2026 and is ther<span class=\"_ _1\"></span>ef<span class=\"_ _3\"></span>ore no<span class=\"_ _1\"></span>t consider<span class=\"_ _3\"></span>ed a key sour<span class=\"_ _3\"></span>ce of es<span class=\"_ _1\"></span>timation uncertainty a<span class=\"_ _1\"></span>t the curr<span class=\"_ _3\"></span>ent reporting d<span class=\"_ _1\"></span>ate. Ho<span class=\"_ _1\"></span>wever<span class=\"_ _3\"></span>, the Gr<span class=\"_ _3\"></span>oup has r<span class=\"_ _3\"></span>ecognised a conting<span class=\"_ _1\"></span>ent liability in r<span class=\"_ _1\"></span>espect o<span class=\"_ _1\"></span>f this arrang<span class=\"_ _1\"></span>ement (see no<span class=\"_ _1\"></span>te 28 f<span class=\"_ _3\"></span>or further details).<span class=\"_ _28c\"> </span><div class=\"gs219\"><table class=\"s w1df h197\" id=\"_0db132c4-8809-4a3a-8b36-49786f10b45e\"><tr><td></td><td></td><td class=\"c n x808 y2aa3 wd8 h16e\"><div class=\"t m0 x230 h22 y289c ff2 fs12 fc1 sc0 ls1 ws0\">31 March 2026<span class=\"_ _28c\"> </span></div></td><td></td><td></td><td class=\"c n x809 y2aa4 w117 h159\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _3\"></span>ch 2025<span class=\"_ _28c\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t mb2 x80a h2d y2aa5 ff2 fs12 fc1 sc0 ls61 ws0\">Remuneration f<span class=\"_ _3\"></span>or</td><td></td><td></td><td class=\"t mb2 x80b h22 y2aa5 ff3 fs12 fc4 sc0 ls61 ws0\">Remuner<span class=\"_ _3\"></span>ation for </td><td></td></tr><tr><td></td><td class=\"t m0 x80c h2d y2aa6 ff2 fs12 fc1 sc0 ls1 ws0\">Contingent<span class=\"_ _28c\"> </span></td><td class=\"t mb2 x7da h2d y2aa7 ff2 fs12 fc1 sc0 ls61 ws8c\">post-combination</td><td></td><td class=\"t m0 x80d h22 y2aa8 ff3 fs12 fc4 sc0 ls1 ws0\">Conting<span class=\"_ _1\"></span>ent </td><td class=\"t mb2 x7dc h22 y2aa7 ff3 fs12 fc4 sc0 ls61 ws8c\">post-combina<span class=\"_ _1\"></span>tion</td><td></td></tr><tr><td></td><td class=\"t m0 x80e h2d y2aa9 ff2 fs12 fc1 sc0 ls1 ws0\"> consideration<span class=\"_ _28c\"> </span></td><td class=\"t mb2 x80f h2d y2aaa ff2 fs12 fc1 sc0 ls61 ws0\"> services</td><td class=\"t m0 x810 h2d y2aab ff2 fs12 fc1 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal<span class=\"_ _28c\"> </span></td><td class=\"t m0 x811 h22 y2aac ff3 fs12 fc4 sc0 ls1 ws0\">considera<span class=\"_ _1\"></span>tion </td><td class=\"t mb2 x648 h22 y2aaa ff3 fs12 fc4 sc0 ls61 ws0\"> services</td><td class=\"t m0 x233 h22 y2aab ff3 fs12 fc4 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td></tr><tr><td></td><td class=\"t m0 x812 h2d y2aad ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x67b h2d y2aae ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x813 h2d y2aae ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2c3 h22 y2aaf ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x7e9 h22 y2aae ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x233 h22 y2aae ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y2ab0 wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x814 y2ab1 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,258<span class=\"_ _28c\"> </span></div></td><td class=\"c n x815 y2ab1 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,227<span class=\"_ _28c\"> </span></div></td><td class=\"c n x816 y2ab1 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">5,485<span class=\"_ _28c\"> </span></div></td><td class=\"c n x817 y2ab0 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,059<span class=\"_ _28c\"> </span></div></td><td class=\"c n x818 y2ab0 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,771<span class=\"_ _28c\"> </span></div></td><td class=\"c n x819 y2ab0 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">4,830<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2ab2 w186 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Additions<span class=\"_ _28c\"> </span></div></td><td class=\"c n x81a y2ab3 w74 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x81b y2ab3 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x81c y2ab3 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x81d y2ab2 w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">256<span class=\"_ _28c\"> </span></div></td><td class=\"c n x81e y2ab2 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x81f y2ab2 w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">256<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2ab4 w1dd h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Arising in the period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x820 y2ab5 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x821 y2ab5 w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">985<span class=\"_ _28c\"> </span></div></td><td class=\"c n x822 y2ab5 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">985<span class=\"_ _28c\"> </span></div></td><td class=\"c n x823 y2ab4 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x824 y2ab4 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,410<span class=\"_ _28c\"> </span></div></td><td class=\"c n x825 y2ab4 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,410<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2ab6 w1e0 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Pa<span class=\"_ _1\"></span>yments<span class=\"_ _28c\"> </span></div></td><td class=\"c n x826 y2ab7 w9d h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(902)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x827 y2ab7 w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(4,884)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x828 y2ab7 w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(5,786)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x829 y2ab6 w4a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(1,012)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x82a y2ab6 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x82b y2ab6 w2e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(1,012)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2ab8 w1cd h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inter<span class=\"_ _3\"></span>est<span class=\"_ _28c\"> </span></div></td><td class=\"c n x82c y2ab9 w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">25<span class=\"_ _28c\"> </span></div></td><td class=\"c n x82d y2ab9 w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">54<span class=\"_ _28c\"> </span></div></td><td class=\"c n x82e y2ab9 w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">79<span class=\"_ _28c\"> </span></div></td><td class=\"c n x82f y2ab8 w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">75<span class=\"_ _28c\"> </span></div></td><td class=\"c n x830 y2ab8 w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">106<span class=\"_ _28c\"> </span></div></td><td class=\"c n x831 y2ab8 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">181<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2aba w1aa h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">F<span class=\"_ _3\"></span>air value movemen<span class=\"_ _1\"></span>ts<span class=\"_ _28c\"> </span></div></td><td class=\"c n x826 y2abb w9d h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(203)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x832 y2abb w74 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x833 y2abb w65 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(203)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x834 y2aba w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(120)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x835 y2aba w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x836 y2aba w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(120)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2abc w1de h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Re<span class=\"_ _1\"></span>assessment o<span class=\"_ _1\"></span>f expect<span class=\"_ _1\"></span>ed payo<span class=\"_ _1\"></span>ut per<span class=\"_ _1\"></span>centag<span class=\"_ _1\"></span>e<span class=\"_ _28c\"> </span></div></td><td class=\"c n x837 y2abd w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x838 y2abd w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">113<span class=\"_ _28c\"> </span></div></td><td class=\"c n x839 y2abd w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">113<span class=\"_ _28c\"> </span></div></td><td class=\"c n x83a y2abc w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x83b y2abc w9b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(60)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x83c y2abc we0 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(60)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2abe w1e1 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Re-classified t<span class=\"_ _1\"></span>o liabilities associat<span class=\"_ _1\"></span>ed with assets held f<span class=\"_ _3\"></span>or sale<span class=\"_ _28c\"> </span></div></td><td class=\"c n x83d y2abf w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x83e y2abf w65 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(644)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x83f y2abf w65 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(644)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x840 y2abe w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x841 y2abe w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x842 y2abe w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2ac0 w187 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>eign exch<span class=\"_ _1\"></span>ange mo<span class=\"_ _1\"></span>vement<span class=\"_ _28c\"> </span></div></td><td class=\"c n x843 y2ac1 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x844 y2ac1 w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">149<span class=\"_ _28c\"> </span></div></td><td class=\"c n x845 y2ac1 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">149<span class=\"_ _28c\"> </span></div></td><td class=\"c n x846 y2ac0 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x847 y2ac0 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x848 y2ac0 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2ac2 wd6 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x849 y2ac2 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">178<span class=\"_ _28c\"> </span></div></td><td class=\"c n x84a y2ac2 w74 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x84b y2ac2 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">178<span class=\"_ _28c\"> </span></div></td><td class=\"c n x84c y2ac3 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,258<span class=\"_ _28c\"> </span></div></td><td class=\"c n x84d y2ac3 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">4,227<span class=\"_ _28c\"> </span></div></td><td class=\"c n x84e y2ac3 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,485<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2ac4 w1c4 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Curr<span class=\"_ _3\"></span>ent liabilities<span class=\"_ _28c\"> </span></div></td><td class=\"c n x84f y2ac5 w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">87<span class=\"_ _28c\"> </span></div></td><td class=\"c n x850 y2ac5 w74 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x851 y2ac5 w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">87<span class=\"_ _28c\"> </span></div></td><td class=\"c n x852 y2ac4 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,080<span class=\"_ _28c\"> </span></div></td><td class=\"c n x251 y2ac4 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">4,179<span class=\"_ _28c\"> </span></div></td><td class=\"c n x853 y2ac4 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,259<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2749 w1c3 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Non-curr<span class=\"_ _3\"></span>ent liabilities<span class=\"_ _28c\"> </span></div></td><td class=\"c n x854 y274a w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">91<span class=\"_ _28c\"> </span></div></td><td class=\"c n x855 y274a w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x856 y274a w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">91<span class=\"_ _28c\"> </span></div></td><td class=\"c n x857 y2749 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">178<span class=\"_ _28c\"> </span></div></td><td class=\"c n x858 y2749 w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">48<span class=\"_ _28c\"> </span></div></td><td class=\"c n x859 y2749 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">226<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs397\">The f<span class=\"_ _3\"></span>ollowing ar<span class=\"_ _1\"></span>e the amounts r<span class=\"_ _3\"></span>ecognised in the sta<span class=\"_ _1\"></span>tement o<span class=\"_ _3\"></span>f comprehensiv<span class=\"_ _1\"></span>e income:<span class=\"_ _28c\"> </span></div><div class=\"gs398\"><table class=\"s w1db h194\" id=\"_78e9254d-36ce-4efb-9be7-54201a6f3d16\"><tr><td></td><td></td><td class=\"c n x7d2 y2a8c wd8 h195\"><div class=\"t m0 x230 h22 y2a8b ff2 fs12 fc1 sc0 ls1 ws0\">31 March 2026<span class=\"_ _28c\"> </span></div></td><td></td><td></td><td class=\"c n x7d3 y2a8e w1dc h196\"><div class=\"t m0 x230 h22 y2a8d ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _3\"></span>ch 2025<span class=\"_ _28c\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x7d4 h2d y2a8f ff2 fs12 fc1 sc0 ls1 ws0\">Continuing </td><td></td><td class=\"t m0 x7d5 h2d y2a8f ff2 fs12 fc1 sc0 ls1 ws0\">Discontinued<span class=\"_ _28c\"> </span></td><td class=\"t m0 x7d6 h22 y2a8f ff3 fs12 fc4 sc0 ls1 ws0\">Continuing </td><td></td><td class=\"t m0 x7d7 h22 y2a8f ff4 fs12 fc4 sc0 ls1 ws0\">Discontin<span class=\"_ _1\"></span>ued<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x7d4 h2d y2a90 ff2 fs12 fc1 sc0 ls1 ws0\">operations</td><td></td><td class=\"t m0 x7d8 h2d y2a90 ff2 fs12 fc1 sc0 ls1 ws0\"> operations<span class=\"_ _28c\"> </span></td><td class=\"t m0 x36d h22 y2a90 ff3 fs12 fc4 sc0 ls1 ws0\">operations</td><td></td><td class=\"t m0 x7d9 h22 y2a90 ff3 fs12 fc4 sc0 ls1 ws0\"> operations<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td></td><td class=\"t mb2 x7da h2d y2a91 ff2 fs12 fc1 sc0 ls61 ws0\">Remuneration f<span class=\"_ _3\"></span>or</td><td class=\"t mb2 x7db h2d y2a91 ff2 fs12 fc1 sc0 ls61 ws0\">Remuneration f<span class=\"_ _3\"></span>or</td><td></td><td class=\"t mb2 x7dc h22 y2a91 ff3 fs12 fc4 sc0 ls61 ws0\">Remuner<span class=\"_ _3\"></span>ation for</td><td class=\"t mb2 x7dd h22 y2a91 ff3 fs12 fc4 sc0 ls61 ws0\">Remuner<span class=\"_ _3\"></span>ation for</td></tr><tr><td></td><td class=\"t m0 x7de h2d y2a92 ff2 fs12 fc1 sc0 ls1 ws0\">Contingent<span class=\"_ _28c\"> </span></td><td class=\"t mb2 x7da h2d y2a93 ff2 fs12 fc1 sc0 ls61 ws8c\">post-combination</td><td class=\"t mb2 x7df h2d y2a93 ff2 fs12 fc1 sc0 ls61 ws8c\">post-combination</td><td class=\"t m0 x548 h22 y2a94 ff3 fs12 fc4 sc0 ls1 ws0\">Conting<span class=\"_ _1\"></span>ent</td><td class=\"t mb2 x7e0 h22 y2a93 ff3 fs12 fc4 sc0 ls61 ws8c\">post-combina<span class=\"_ _1\"></span>tion</td><td class=\"t mb2 x7dd h22 y2a93 ff3 fs12 fc4 sc0 ls61 ws8c\">post-combina<span class=\"_ _1\"></span>tion</td></tr><tr><td></td><td class=\"t m0 x7e1 h2d y2a95 ff2 fs12 fc1 sc0 ls1 ws0\"> consideration</td><td class=\"t mb2 x7e2 h2d y2a96 ff2 fs12 fc1 sc0 ls61 ws0\"> services</td><td class=\"t mb2 x7e3 h2d y2a96 ff2 fs12 fc1 sc0 ls61 ws0\"> services</td><td class=\"t m0 x7e4 h22 y2a97 ff3 fs12 fc4 sc0 ls1 ws0\"> considera<span class=\"_ _1\"></span>tion </td><td class=\"t mb2 x7e5 h22 y2a96 ff3 fs12 fc4 sc0 ls61 ws0\"> services</td><td class=\"t mb2 x7e6 h22 y2a96 ff3 fs12 fc4 sc0 ls61 ws0\"> services</td></tr><tr><td></td><td class=\"t m0 x7e7 h2d y2a98 ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x64a h2d y2a99 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x7e8 h2d y2a99 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x483 h22 y2a9a ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x7e9 h22 y2a99 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2cd h22 y2a99 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y2a9b w1dd h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Arising in the period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7ea y2a9c w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7eb y2a9c w35 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">403<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7ec y2a9c w35 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">582<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7ed y2a9b w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7ee y2a9b w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,362<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7ef y2a9b w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">48<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2a9d w1cd h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inter<span class=\"_ _3\"></span>est<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7f0 y2a9e w3e h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">25<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7f1 y2a9e w3e h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">40<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7f2 y2a9e w41 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">14<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7f3 y2a9d w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">75<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7f4 y2a9d w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">106<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7f5 y2a9d w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2a9f w1aa h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">F<span class=\"_ _3\"></span>air value movemen<span class=\"_ _1\"></span>ts<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7f6 y2aa0 w65 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(203)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7f7 y2aa0 w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7f8 y2aa0 w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7f9 y2a9f w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(120)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7fa y2a9f w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7fb y2a9f w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2aa1 w1de h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Re<span class=\"_ _1\"></span>assessment o<span class=\"_ _1\"></span>f expect<span class=\"_ _1\"></span>ed payo<span class=\"_ _1\"></span>ut per<span class=\"_ _1\"></span>centag<span class=\"_ _1\"></span>e<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7fc y2aa2 w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7fd y2aa2 w3f h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">113<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7fe y2aa2 w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7ff y2aa1 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x800 y2aa1 w9b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(60)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x801 y2aa1 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x802 y274a w65 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(178)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x803 y274a w3f h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">556<span class=\"_ _28c\"> </span></div></td><td class=\"c n x804 y274a w3f h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">596<span class=\"_ _28c\"> </span></div></td><td class=\"c n x805 y2749 w9b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(45)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x806 y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,408<span class=\"_ _28c\"> </span></div></td><td class=\"c n x807 y2749 w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">48<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs39a\">F<span class=\"_ _3\"></span>air value gains on conting<span class=\"_ _1\"></span>ent consider<span class=\"_ _1\"></span>ation (incl. finance e<span class=\"_ _1\"></span>xpense) ar<span class=\"_ _3\"></span>e reco<span class=\"_ _1\"></span>gnised in the </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs39b\">stat<span class=\"_ _1\"></span>ement of c<span class=\"_ _1\"></span>ompr<span class=\"_ _1\"></span>ehensive incom<span class=\"_ _1\"></span>e. Remuner<span class=\"_ _3\"></span>ation for po<span class=\"_ _1\"></span>st-combination servic<span class=\"_ _1\"></span>es f<span class=\"_ _1\"></span>or </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs39c\">continuin<span class=\"_ _1\"></span>g operations ar<span class=\"_ _3\"></span>e rec<span class=\"_ _1\"></span>ognised within sta<span class=\"_ _1\"></span>ff costs \u2013 ac<span class=\"_ _1\"></span>quisitions in the stat<span class=\"_ _1\"></span>ement </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs39d\">of compr<span class=\"_ _3\"></span>ehensive incom<span class=\"_ _1\"></span>e (see not<span class=\"_ _1\"></span>e 7). Remun<span class=\"_ _1\"></span>eration f<span class=\"_ _3\"></span>or post-combination s<span class=\"_ _1\"></span>ervices f<span class=\"_ _3\"></span>or </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs39e\">discontin<span class=\"_ _1\"></span>ued opera<span class=\"_ _1\"></span>tions are r<span class=\"_ _3\"></span>ecognised within e<span class=\"_ _1\"></span>xpenses oth<span class=\"_ _1\"></span>er than finance cos<span class=\"_ _1\"></span>ts in the loss </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs39f\">on discontin<span class=\"_ _1\"></span>ued opera<span class=\"_ _1\"></span>tions in not<span class=\"_ _1\"></span>e 11. </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs3a0\">The table below s<span class=\"_ _1\"></span>ummarises the mat<span class=\"_ _1\"></span>urity pr<span class=\"_ _1\"></span>ofile of th<span class=\"_ _1\"></span>e Gr<span class=\"_ _3\"></span>oup\u2019s contingent consider<span class=\"_ _3\"></span>ation based </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs3a1\">on contr<span class=\"_ _1\"></span>actual un<span class=\"_ _1\"></span>discount<span class=\"_ _1\"></span>ed payment<span class=\"_ _1\"></span>s and curr<span class=\"_ _1\"></span>ent assessmen<span class=\"_ _1\"></span>t of the e<span class=\"_ _1\"></span>xpected pa<span class=\"_ _1\"></span>yout a<span class=\"_ _1\"></span>t </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs3a2\">31 Mar<span class=\"_ _1\"></span>ch 2026.<span class=\"_ _28c\"> </span></div><div class=\"gs3a3\"><table class=\"s w1e2 h190\" id=\"_c21ee94d-e98d-46b4-9350-b89774b8bd3c\"><tr><td></td><td></td><td class=\"c n x85a y2a43 wd8 h16e\"><div class=\"t m0 x230 h22 y289c ff2 fs12 fc1 sc0 ls1 ws0\">31 March 2026<span class=\"_ _28c\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x85b y2a44 w1dc h16b\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _3\"></span>ch 2025<span class=\"_ _28c\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x85c h2d y2ac6 ff2 fs12 fc1 sc0 ls1 ws0\">Less than </td><td class=\"t m0 x85d h2d y2ac7 ff2 fs12 fc1 sc0 ls1 ws0\">One to </td><td class=\"t m0 x85e h2d y2ac8 ff2 fs12 fc1 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>wo to </td><td></td><td class=\"t m0 x85f h22 y2ac9 ff3 fs12 fc4 sc0 ls1 ws0\">Less than </td><td class=\"t m0 x860 h22 y2aca ff3 fs12 fc4 sc0 ls1 ws0\">One to </td><td class=\"t m0 x7b5 h22 y2acb ff3 fs12 fc4 sc0 ls60 ws8b\">Tw<span class=\"_ _2\"></span>o<span class=\"_ _d\"></span> t<span class=\"_ _d\"></span>o<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x7b1 h2d y2acc ff2 fs12 fc1 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m0 x861 h2d y2acd ff2 fs12 fc1 sc0 ls1 ws0\">one year<span class=\"_ _28c\"> </span></td><td class=\"t m0 x862 h2d y2ace ff2 fs12 fc1 sc0 ls1 ws0\">two years<span class=\"_ _28c\"> </span></td><td class=\"t m0 x863 h2d y2acf ff1b fs12 fc1 sc0 ls1 ws0\">five year<span class=\"_ _1\"></span>s<span class=\"_ _28c\"> </span></td><td class=\"t m0 x864 h22 y2acf ff3 fs12 fc4 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m0 x865 h22 y2ad0 ff3 fs12 fc4 sc0 ls1 ws0\">one year<span class=\"_ _28c\"> </span></td><td class=\"t m0 x866 h22 y2ad1 ff3 fs12 fc4 sc0 ls1 ws0\">two year<span class=\"_ _3\"></span>s</td><td class=\"t m0 x867 h22 y2ad2 ff4 fs12 fc4 sc0 ls1 ws0\"> five ye<span class=\"_ _1\"></span>ars<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x7b1 h2d y2ad3 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x868 h2d y2ad4 ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000</td><td class=\"t m0 x869 h2d y2ad5 ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000</td><td class=\"t m0 x86a h2d y2ad6 ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x864 h22 y2ad6 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x86b h22 y2ad7 ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000</td><td class=\"t m0 x86c h22 y2ad8 ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000</td><td class=\"t m0 x86d h22 y2ad9 ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y274a w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">186<span class=\"_ _28c\"> </span></div></td><td class=\"c n x86e y274a w58 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">93<span class=\"_ _28c\"> </span></div></td><td class=\"c n x86f y274a w3e h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">93<span class=\"_ _28c\"> </span></div></td><td class=\"c n x870 y274a w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x871 y2749 w59 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,290<span class=\"_ _28c\"> </span></div></td><td class=\"c n x872 y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,104<span class=\"_ _28c\"> </span></div></td><td class=\"c n x873 y2749 w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">93<span class=\"_ _28c\"> </span></div></td><td class=\"c n x874 y2749 w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">93<span class=\"_ _28c\"> </span></div></td></tr></table></div>30. Business combinations<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup rec<span class=\"_ _1\"></span>ognises bu<span class=\"_ _1\"></span>siness combinations (inclu<span class=\"_ _1\"></span>ding acquisitions) wh<span class=\"_ _1\"></span>en it considers that it has ob<span class=\"_ _3\"></span>tained contr<span class=\"_ _3\"></span>ol over a business, which c<span class=\"_ _1\"></span>ould be an entity or separ<span class=\"_ _1\"></span>ate business within an en<span class=\"_ _1\"></span>tity (f<span class=\"_ _1\"></span>or example acquirin<span class=\"_ _1\"></span>g management c<span class=\"_ _1\"></span>ontra<span class=\"_ _1\"></span>cts and hiring the team t<span class=\"_ _1\"></span>o service thos<span class=\"_ _1\"></span>e contr<span class=\"_ _1\"></span>acts). The c<span class=\"_ _1\"></span>onsideration o<span class=\"_ _3\"></span>f the acquisition is measur<span class=\"_ _3\"></span>ed as the aggr<span class=\"_ _3\"></span>egate o<span class=\"_ _1\"></span>f the fair value<span class=\"_ _1\"></span>s, at the dat<span class=\"_ _1\"></span>e of ex<span class=\"_ _3\"></span>change, of ass<span class=\"_ _1\"></span>ets given, liabilities in<span class=\"_ _1\"></span>curr<span class=\"_ _1\"></span>ed or assumed, and equity ins<span class=\"_ _1\"></span>truments issue<span class=\"_ _1\"></span>d by the Gr<span class=\"_ _3\"></span>oup in exch<span class=\"_ _1\"></span>ange f<span class=\"_ _3\"></span>or control o<span class=\"_ _3\"></span>f the acquir<span class=\"_ _3\"></span>ee. As per IFRS 3.B55(a) wher<span class=\"_ _3\"></span>e the cost o<span class=\"_ _1\"></span>f acquisition cont<span class=\"_ _1\"></span>ains payments that ar<span class=\"_ _3\"></span>e automatically f<span class=\"_ _3\"></span>orfeit<span class=\"_ _1\"></span>ed if employmen<span class=\"_ _1\"></span>t terminate<span class=\"_ _1\"></span>s, these ar<span class=\"_ _3\"></span>e accounte<span class=\"_ _1\"></span>d for as r<span class=\"_ _1\"></span>emuner<span class=\"_ _1\"></span>ation f<span class=\"_ _1\"></span>or post-combina<span class=\"_ _1\"></span>tion services and n<span class=\"_ _1\"></span>ot cos<span class=\"_ _1\"></span>t of the ac<span class=\"_ _1\"></span>quisition.<span class=\"_ _28c\"> </span>The acquir<span class=\"_ _3\"></span>ee\u2019s identifiable assets, liabilities an<span class=\"_ _1\"></span>d contingen<span class=\"_ _1\"></span>t liabilities that mee<span class=\"_ _1\"></span>t the conditions f<span class=\"_ _3\"></span>or reco<span class=\"_ _1\"></span>gnition under IFRS 3 ar<span class=\"_ _3\"></span>e reco<span class=\"_ _1\"></span>gnised at their fair v<span class=\"_ _1\"></span>alue at the acquisition dat<span class=\"_ _3\"></span>e. Acquisition-r<span class=\"_ _3\"></span>elated cos<span class=\"_ _1\"></span>ts ar<span class=\"_ _1\"></span>e expensed as incurr<span class=\"_ _3\"></span>ed and included in the sta<span class=\"_ _1\"></span>tement o<span class=\"_ _3\"></span>f compr<span class=\"_ _3\"></span>ehensive income.<span class=\"_ _28c\"> </span>Goodwill<span class=\"_ _28c\"> </span>Goodwill arises thr<span class=\"_ _3\"></span>ough business c<span class=\"_ _1\"></span>ombinations and r<span class=\"_ _3\"></span>epresen<span class=\"_ _1\"></span>ts the ex<span class=\"_ _1\"></span>cess o<span class=\"_ _1\"></span>f the cost o<span class=\"_ _3\"></span>f acquisition ov<span class=\"_ _3\"></span>er the Group\u2019s in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est in the fair value o<span class=\"_ _1\"></span>f the identifiable asse<span class=\"_ _1\"></span>ts, liabilities and conting<span class=\"_ _1\"></span>ent liabilities o<span class=\"_ _1\"></span>f a business at th<span class=\"_ _1\"></span>e date o<span class=\"_ _3\"></span>f acquisition. Goodwill is r<span class=\"_ _1\"></span>ecognised as an asset and me<span class=\"_ _1\"></span>asur<span class=\"_ _3\"></span>ed at cost less acc<span class=\"_ _1\"></span>umulated impairm<span class=\"_ _1\"></span>ent losses (s<span class=\"_ _1\"></span>ee not<span class=\"_ _1\"></span>e 14 f<span class=\"_ _1\"></span>or further explana<span class=\"_ _1\"></span>tion). Wher<span class=\"_ _3\"></span>e the fair value o<span class=\"_ _1\"></span>f the identifiable asset<span class=\"_ _1\"></span>s and liabilities ex<span class=\"_ _1\"></span>ceeds the cost o<span class=\"_ _3\"></span>f acquisition, a gain on business c<span class=\"_ _1\"></span>ombination arises and is cr<span class=\"_ _3\"></span>edited to the stat<span class=\"_ _1\"></span>ement of c<span class=\"_ _1\"></span>ompr<span class=\"_ _1\"></span>ehensive incom<span class=\"_ _1\"></span>e in the year o<span class=\"_ _3\"></span>f the acquisition.<span class=\"_ _28c\"> </span>Acquisitions in the year ended 31 Mar<span class=\"_ _3\"></span>ch 2026<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup did not ent<span class=\"_ _1\"></span>er into an<span class=\"_ _1\"></span>y business combina<span class=\"_ _1\"></span>tions during the y<span class=\"_ _1\"></span>ear ended 31 Mar<span class=\"_ _3\"></span>ch 2026.<span class=\"_ _28c\"> </span>Acquisitions in the year ended 31 Mar<span class=\"_ _3\"></span>ch 2025<span class=\"_ _28c\"> </span>WHEB Asset Mana<span class=\"_ _1\"></span>gement (\u201cWHEB<span class=\"_ _1\"></span>\u201d)<span class=\"_ _28c\"> </span>On 5 Mar<span class=\"_ _3\"></span>ch 2025, the Group c<span class=\"_ _1\"></span>ompleted th<span class=\"_ _1\"></span>e acquisition of th<span class=\"_ _1\"></span>e trade and ass<span class=\"_ _1\"></span>ets of WHEB A<span class=\"_ _1\"></span>sset Managemen<span class=\"_ _1\"></span>t LLP. Consider<span class=\"_ _1\"></span>ation tr<span class=\"_ _1\"></span>ansf<span class=\"_ _1\"></span>err<span class=\"_ _3\"></span>ed<span class=\"_ _28c\"> </span>The f<span class=\"_ _3\"></span>ollowing table summarises the ac<span class=\"_ _1\"></span>quisition date f<span class=\"_ _1\"></span>air value o<span class=\"_ _1\"></span>f each class of c<span class=\"_ _1\"></span>onsideration transf<span class=\"_ _3\"></span>erre<span class=\"_ _1\"></span>d:<span class=\"_ _28c\"> </span><table class=\"s w216 h1a4\" id=\"_c40ea9dd-7138-456c-a606-d43497f05563\"><tr><td></td><td class=\"t m0 x465 h2d y2b9b ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y2b9c w217 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Initial cash consider<span class=\"_ _1\"></span>ation<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5e6 y2b9d w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,000<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y29f5 w218 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Conting<span class=\"_ _1\"></span>ent cash consider<span class=\"_ _3\"></span>ation<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa2a y29f6 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a w219 h15f\"><div class=\"t m0 x230 h2e y27c8 ff2 fs7 fc1 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal carrying value<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa2b y274a w3a h15f\"><div class=\"t m0 x230 h2e y27c8 ff2 fs7 fc1 sc0 ls1 ws0\">1,000<span class=\"_ _28c\"> </span></div></td></tr></table>The initial cash consider<span class=\"_ _3\"></span>ation of \u00a31,000,000 was paid on 5 Mar<span class=\"_ _3\"></span>ch 2025. The contin<span class=\"_ _1\"></span>gent cash consider<span class=\"_ _3\"></span>ation was conditional on r<span class=\"_ _3\"></span>eaching a perf<span class=\"_ _1\"></span>ormance tar<span class=\"_ _1\"></span>get on the first anniv<span class=\"_ _1\"></span>ersary o<span class=\"_ _3\"></span>f the completion date. O<span class=\"_ _1\"></span>n 27 Mar<span class=\"_ _1\"></span>ch 2026, the Gr<span class=\"_ _3\"></span>oup concluded that the perf<span class=\"_ _1\"></span>ormance conditions ha<span class=\"_ _1\"></span>d not been m<span class=\"_ _1\"></span>et and, acc<span class=\"_ _1\"></span>ordin<span class=\"_ _1\"></span>gly<span class=\"_ _3\"></span>, no contingent c<span class=\"_ _1\"></span>onsideration was pay<span class=\"_ _1\"></span>able. Def<span class=\"_ _3\"></span>erre<span class=\"_ _1\"></span>d payments<span class=\"_ _28c\"> </span>The acquisition inclu<span class=\"_ _1\"></span>ded further earn-ou<span class=\"_ _1\"></span>t payments t<span class=\"_ _1\"></span>o be made ov<span class=\"_ _1\"></span>er a thr<span class=\"_ _1\"></span>ee-year period t<span class=\"_ _1\"></span>o specific sellers, b<span class=\"_ _1\"></span>ased on EBITD<span class=\"_ _1\"></span>A contribution t<span class=\"_ _3\"></span>o the Group. T<span class=\"_ _1\"></span>he earn-out pa<span class=\"_ _1\"></span>yments r<span class=\"_ _3\"></span>equire the specific sellers t<span class=\"_ _1\"></span>o r<span class=\"_ _1\"></span>emain in employment with th<span class=\"_ _1\"></span>e Gr<span class=\"_ _3\"></span>oup for the dur<span class=\"_ _3\"></span>ation of the earn-ou<span class=\"_ _1\"></span>t period. Hence, they ar<span class=\"_ _3\"></span>e account<span class=\"_ _3\"></span>ed for as r<span class=\"_ _3\"></span>emuneration f<span class=\"_ _3\"></span>or post-combination servic<span class=\"_ _1\"></span>es and the expense is char<span class=\"_ _1\"></span>ged to the s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>t of compr<span class=\"_ _3\"></span>ehensive income o<span class=\"_ _3\"></span>ver the vesting period. Th<span class=\"_ _1\"></span>e earn-out will be paid in cash ov<span class=\"_ _1\"></span>er a thr<span class=\"_ _1\"></span>ee-year period cappe<span class=\"_ _1\"></span>d at \u00a35,000,000. F<span class=\"_ _1\"></span>or the year ende<span class=\"_ _1\"></span>d 31 March 2026, an e<span class=\"_ _1\"></span>xpense of \u00a3596,000 (2025: \u00a348,000) w<span class=\"_ _1\"></span>as r<span class=\"_ _1\"></span>ecognised in the stat<span class=\"_ _1\"></span>ement o<span class=\"_ _1\"></span>f compr<span class=\"_ _1\"></span>ehensive inc<span class=\"_ _1\"></span>ome, with a corr<span class=\"_ _3\"></span>esponding liability of \u00a3644,000 (2025: \u00a348,000) at the r<span class=\"_ _3\"></span>eporting date. This liability has been in<span class=\"_ _1\"></span>cluded within the disposal gr<span class=\"_ _3\"></span>oup at 31 Mar<span class=\"_ _1\"></span>ch 2026 (see no<span class=\"_ _1\"></span>te 31).<div class=\"t m0 h7 ff4 fs5 fc6 sc0 ls1 ws0 gs4ab\">Identifiable asse<span class=\"_ _1\"></span>ts acquir<span class=\"_ _3\"></span>ed and liabilities assumed </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs4ac\">The fair valu<span class=\"_ _1\"></span>e of the iden<span class=\"_ _1\"></span>tifiable net assets a<span class=\"_ _1\"></span>cquir<span class=\"_ _3\"></span>ed at the acquisition dat<span class=\"_ _1\"></span>e wer<span class=\"_ _1\"></span>e as f<span class=\"_ _1\"></span>ollows:<span class=\"_ _28c\"> </span></div><div class=\"gs4ad\"><table class=\"s w21a h1a5\" id=\"_3a909fd1-6e2c-4787-81d3-d99461ff8047\"><tr><td></td><td class=\"t m0 xa2c h2d y2b9e ff2 fs12 fc1 sc0 ls1 ws0\">Carrying </td><td class=\"t m0 xa2d h2d y2b9f ff2 fs12 fc1 sc0 ls1 ws0\">F<span class=\"_ _1\"></span>air </td><td class=\"t m0 x9f0 h2d y2ba0 ff2 fs12 fc1 sc0 ls1 ws0\">Recognised<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 xa2c h2d y2ba1 ff2 fs12 fc1 sc0 ls1 ws0\">amounts<span class=\"_ _28c\"> </span></td><td class=\"t m0 x266 h2d y2ba2 ff2 fs12 fc1 sc0 ls1 ws0\">value </td><td class=\"t m0 x265 h2d y2ba3 ff2 fs12 fc1 sc0 ls1 ws0\"> amounts </td></tr><tr><td></td><td class=\"t m0 xa18 h2d y2ba4 ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x266 h2d y2ba5 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x267 h2d y2ba6 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y29f1 w21b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Intangible asse<span class=\"_ _1\"></span>ts (cust<span class=\"_ _1\"></span>omer contr<span class=\"_ _1\"></span>acts)<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa2e y29f2 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa2f y29f2 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,051<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa30 y29f2 w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,051<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y29f3 w21c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Intangible asse<span class=\"_ _1\"></span>ts (brand<span class=\"_ _1\"></span>s)<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa31 y29f4 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa32 y29f4 w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">161<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa33 y29f4 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">161<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y29f5 w71 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Def<span class=\"_ _3\"></span>erred tax liability<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa34 y29f6 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa35 y29f6 w65 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(303)<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa36 y29f6 w65 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(303)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a w21d h15f\"><div class=\"t m0 x230 h2e y27c8 ff2 fs7 fc1 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal net assets acquir<span class=\"_ _1\"></span>ed<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa37 y274a w78 h15f\"><div class=\"t m0 x230 h2e y27c8 ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa38 y274a w5b h15f\"><div class=\"t m0 x230 h2e y27c8 ff2 fs7 fc1 sc0 ls1 ws0\">909<span class=\"_ _28c\"> </span></div></td><td class=\"c n x770 y274a w5b h15f\"><div class=\"t m0 x230 h2e y27c8 ff2 fs7 fc1 sc0 ls1 ws0\">909<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 h7 ff4 fs5 fc6 sc0 ls1 ws0 gs4ae\">Goodwill<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs4af\">The goodwill on th<span class=\"_ _1\"></span>e acquisition of WHEB h<span class=\"_ _1\"></span>as been r<span class=\"_ _1\"></span>ecognised as f<span class=\"_ _3\"></span>ollows.<span class=\"_ _28c\"> </span></div><div class=\"gs4b0\"><table class=\"s w21e h1a4\" id=\"_20ca605a-a721-404b-b6c1-d6e0fab71839\"><tr><td></td><td class=\"t m0 x267 h2d y2ba7 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y2b9c w21f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal consider<span class=\"_ _1\"></span>ation<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa39 y2b9d w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,000<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2ba8 w220 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">F<span class=\"_ _3\"></span>air value of identifiable ne<span class=\"_ _1\"></span>t assets ac<span class=\"_ _1\"></span>quire<span class=\"_ _1\"></span>d<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa3a y2ba9 w9d h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(909)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a w221 h15f\"><div class=\"t m0 x230 h2e y27c8 ff2 fs7 fc1 sc0 ls1 ws0\">Goodwill<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa3b y274a w3e h15f\"><div class=\"t m0 x230 h2e y27c8 ff2 fs7 fc1 sc0 ls1 ws0\">91<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs4b1\">Goodwill o<span class=\"_ _1\"></span>f \u00a391,000 arises as a r<span class=\"_ _3\"></span>esult of the ac<span class=\"_ _1\"></span>quir<span class=\"_ _1\"></span>ed workf<span class=\"_ _3\"></span>orce, e<span class=\"_ _1\"></span>xpected fu<span class=\"_ _1\"></span>tur<span class=\"_ _3\"></span>e growth, as </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs4b2\">well as oper<span class=\"_ _1\"></span>ational syner<span class=\"_ _3\"></span>gies with the FCM operatin<span class=\"_ _1\"></span>g segment po<span class=\"_ _1\"></span>st-int<span class=\"_ _1\"></span>egration.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws60 gs4b3\">The cus<span class=\"_ _1\"></span>tomer con<span class=\"_ _1\"></span>tracts, br<span class=\"_ _3\"></span>ands and goodwill hav<span class=\"_ _1\"></span>e been included as in<span class=\"_ _1\"></span>tangible assets within the </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs4b4\">disposal gr<span class=\"_ _3\"></span>oup at 31 March 2026 (s<span class=\"_ _1\"></span>ee not<span class=\"_ _1\"></span>e 31).</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-583": {
   "value": "Accounting policy:<span class=\"_ _28c\"> </span>Conting<span class=\"_ _1\"></span>ent consider<span class=\"_ _1\"></span>ation payable is m<span class=\"_ _1\"></span>easur<span class=\"_ _3\"></span>ed at fair value at ac<span class=\"_ _1\"></span>quisition and assessed ann<span class=\"_ _1\"></span>ually with particular r<span class=\"_ _3\"></span>efer<span class=\"_ _3\"></span>ence to the con<span class=\"_ _1\"></span>ditions upon which the considera<span class=\"_ _1\"></span>tion is conting<span class=\"_ _1\"></span>ent. F<span class=\"_ _3\"></span>air value movemen<span class=\"_ _1\"></span>ts in the year ar<span class=\"_ _3\"></span>e r<span class=\"_ _1\"></span>ecognised in the s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>t of compr<span class=\"_ _3\"></span>ehensive income.<span class=\"_ _28c\"> </span>Remun<span class=\"_ _1\"></span>eration f<span class=\"_ _3\"></span>or post-combination s<span class=\"_ _1\"></span>ervices is the liability that aris<span class=\"_ _1\"></span>es fr<span class=\"_ _1\"></span>om accoun<span class=\"_ _1\"></span>ting f<span class=\"_ _1\"></span>or conting<span class=\"_ _1\"></span>ent consider<span class=\"_ _1\"></span>ation paymen<span class=\"_ _1\"></span>ts to seller<span class=\"_ _1\"></span>s which ar<span class=\"_ _1\"></span>e subject to f<span class=\"_ _3\"></span>orfeit<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e if the seller cease<span class=\"_ _1\"></span>s to be employe<span class=\"_ _1\"></span>d and ar<span class=\"_ _1\"></span>e payable in cash; this c<span class=\"_ _1\"></span>onsideration is ac<span class=\"_ _1\"></span>count<span class=\"_ _1\"></span>ed f<span class=\"_ _1\"></span>or as long-term employ<span class=\"_ _3\"></span>ee benefits under IAS 19. Th<span class=\"_ _1\"></span>e liabilities will be expensed o<span class=\"_ _1\"></span>ver the def<span class=\"_ _3\"></span>erral period and ar<span class=\"_ _3\"></span>e included in staff co<span class=\"_ _1\"></span>sts \u2013 acquisitions.<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "foresightgroup:DescriptionOfAccountingPolicyForAcquisitionRelatedLiabilities",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-541": {
   "value": "Accounting policy:<span class=\"_ _28c\"> </span>Conting<span class=\"_ _1\"></span>ent consider<span class=\"_ _1\"></span>ation payable is m<span class=\"_ _1\"></span>easur<span class=\"_ _3\"></span>ed at fair value at ac<span class=\"_ _1\"></span>quisition and assessed ann<span class=\"_ _1\"></span>ually with particular r<span class=\"_ _3\"></span>efer<span class=\"_ _3\"></span>ence to the con<span class=\"_ _1\"></span>ditions upon which the considera<span class=\"_ _1\"></span>tion is conting<span class=\"_ _1\"></span>ent. F<span class=\"_ _3\"></span>air value movemen<span class=\"_ _1\"></span>ts in the year ar<span class=\"_ _3\"></span>e r<span class=\"_ _1\"></span>ecognised in the s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>t of compr<span class=\"_ _3\"></span>ehensive income.<span class=\"_ _28c\"> </span>Remun<span class=\"_ _1\"></span>eration f<span class=\"_ _3\"></span>or post-combination s<span class=\"_ _1\"></span>ervices is the liability that aris<span class=\"_ _1\"></span>es fr<span class=\"_ _1\"></span>om accoun<span class=\"_ _1\"></span>ting f<span class=\"_ _1\"></span>or conting<span class=\"_ _1\"></span>ent consider<span class=\"_ _1\"></span>ation paymen<span class=\"_ _1\"></span>ts to seller<span class=\"_ _1\"></span>s which ar<span class=\"_ _1\"></span>e subject to f<span class=\"_ _3\"></span>orfeit<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e if the seller cease<span class=\"_ _1\"></span>s to be employe<span class=\"_ _1\"></span>d and ar<span class=\"_ _1\"></span>e payable in cash; this c<span class=\"_ _1\"></span>onsideration is ac<span class=\"_ _1\"></span>count<span class=\"_ _1\"></span>ed f<span class=\"_ _1\"></span>or as long-term employ<span class=\"_ _3\"></span>ee benefits under IAS 19. Th<span class=\"_ _1\"></span>e liabilities will be expensed o<span class=\"_ _1\"></span>ver the def<span class=\"_ _3\"></span>erral period and ar<span class=\"_ _3\"></span>e included in staff co<span class=\"_ _1\"></span>sts \u2013 acquisitions.<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup rec<span class=\"_ _1\"></span>ognises bu<span class=\"_ _1\"></span>siness combinations (inclu<span class=\"_ _1\"></span>ding acquisitions) wh<span class=\"_ _1\"></span>en it considers that it has ob<span class=\"_ _3\"></span>tained contr<span class=\"_ _3\"></span>ol over a business, which c<span class=\"_ _1\"></span>ould be an entity or separ<span class=\"_ _1\"></span>ate business within an en<span class=\"_ _1\"></span>tity (f<span class=\"_ _1\"></span>or example acquirin<span class=\"_ _1\"></span>g management c<span class=\"_ _1\"></span>ontra<span class=\"_ _1\"></span>cts and hiring the team t<span class=\"_ _1\"></span>o service thos<span class=\"_ _1\"></span>e contr<span class=\"_ _1\"></span>acts). The c<span class=\"_ _1\"></span>onsideration o<span class=\"_ _3\"></span>f the acquisition is measur<span class=\"_ _3\"></span>ed as the aggr<span class=\"_ _3\"></span>egate o<span class=\"_ _1\"></span>f the fair value<span class=\"_ _1\"></span>s, at the dat<span class=\"_ _1\"></span>e of ex<span class=\"_ _3\"></span>change, of ass<span class=\"_ _1\"></span>ets given, liabilities in<span class=\"_ _1\"></span>curr<span class=\"_ _1\"></span>ed or assumed, and equity ins<span class=\"_ _1\"></span>truments issue<span class=\"_ _1\"></span>d by the Gr<span class=\"_ _3\"></span>oup in exch<span class=\"_ _1\"></span>ange f<span class=\"_ _3\"></span>or control o<span class=\"_ _3\"></span>f the acquir<span class=\"_ _3\"></span>ee. As per IFRS 3.B55(a) wher<span class=\"_ _3\"></span>e the cost o<span class=\"_ _1\"></span>f acquisition cont<span class=\"_ _1\"></span>ains payments that ar<span class=\"_ _3\"></span>e automatically f<span class=\"_ _3\"></span>orfeit<span class=\"_ _1\"></span>ed if employmen<span class=\"_ _1\"></span>t terminate<span class=\"_ _1\"></span>s, these ar<span class=\"_ _3\"></span>e accounte<span class=\"_ _1\"></span>d for as r<span class=\"_ _1\"></span>emuner<span class=\"_ _1\"></span>ation f<span class=\"_ _1\"></span>or post-combina<span class=\"_ _1\"></span>tion services and n<span class=\"_ _1\"></span>ot cos<span class=\"_ _1\"></span>t of the ac<span class=\"_ _1\"></span>quisition.<span class=\"_ _28c\"> </span>The acquir<span class=\"_ _3\"></span>ee\u2019s identifiable assets, liabilities an<span class=\"_ _1\"></span>d contingen<span class=\"_ _1\"></span>t liabilities that mee<span class=\"_ _1\"></span>t the conditions f<span class=\"_ _3\"></span>or reco<span class=\"_ _1\"></span>gnition under IFRS 3 ar<span class=\"_ _3\"></span>e reco<span class=\"_ _1\"></span>gnised at their fair v<span class=\"_ _1\"></span>alue at the acquisition dat<span class=\"_ _3\"></span>e. Acquisition-r<span class=\"_ _3\"></span>elated cos<span class=\"_ _1\"></span>ts ar<span class=\"_ _1\"></span>e expensed as incurr<span class=\"_ _3\"></span>ed and included in the sta<span class=\"_ _1\"></span>tement o<span class=\"_ _3\"></span>f compr<span class=\"_ _3\"></span>ehensive income.<span class=\"_ _28c\"> </span>Goodwill<span class=\"_ _28c\"> </span>Goodwill arises thr<span class=\"_ _3\"></span>ough business c<span class=\"_ _1\"></span>ombinations and r<span class=\"_ _3\"></span>epresen<span class=\"_ _1\"></span>ts the ex<span class=\"_ _1\"></span>cess o<span class=\"_ _1\"></span>f the cost o<span class=\"_ _3\"></span>f acquisition ov<span class=\"_ _3\"></span>er the Group\u2019s in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est in the fair value o<span class=\"_ _1\"></span>f the identifiable asse<span class=\"_ _1\"></span>ts, liabilities and conting<span class=\"_ _1\"></span>ent liabilities o<span class=\"_ _1\"></span>f a business at th<span class=\"_ _1\"></span>e date o<span class=\"_ _3\"></span>f acquisition. Goodwill is r<span class=\"_ _1\"></span>ecognised as an asset and me<span class=\"_ _1\"></span>asur<span class=\"_ _3\"></span>ed at cost less acc<span class=\"_ _1\"></span>umulated impairm<span class=\"_ _1\"></span>ent losses (s<span class=\"_ _1\"></span>ee not<span class=\"_ _1\"></span>e 14 f<span class=\"_ _1\"></span>or further explana<span class=\"_ _1\"></span>tion). Wher<span class=\"_ _3\"></span>e the fair value o<span class=\"_ _1\"></span>f the identifiable asset<span class=\"_ _1\"></span>s and liabilities ex<span class=\"_ _1\"></span>ceeds the cost o<span class=\"_ _3\"></span>f acquisition, a gain on business c<span class=\"_ _1\"></span>ombination arises and is cr<span class=\"_ _3\"></span>edited to the stat<span class=\"_ _1\"></span>ement of c<span class=\"_ _1\"></span>ompr<span class=\"_ _1\"></span>ehensive incom<span class=\"_ _1\"></span>e in the year o<span class=\"_ _3\"></span>f the acquisition.<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-508": {
   "value": "<div class=\"t m0 h7 ff6 fs5 fc3 sc0 ls1 ws0 gs3a5\">23. Pr<span class=\"_ _1\"></span>ovisions<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs3a6\">Dilapidation pr<span class=\"_ _1\"></span>ovisions<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs3a7\">As part of its oper<span class=\"_ _3\"></span>ating lease agr<span class=\"_ _3\"></span>eements f<span class=\"_ _1\"></span>or its various pr<span class=\"_ _3\"></span>emises, the Gr<span class=\"_ _3\"></span>oup has an obligation </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs3a8\">to pay f<span class=\"_ _3\"></span>or dilapidation cost<span class=\"_ _1\"></span>s at the end o<span class=\"_ _1\"></span>f the lease term. T<span class=\"_ _1\"></span>he Gr<span class=\"_ _3\"></span>oup engages indepen<span class=\"_ _1\"></span>dent </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs3a9\">surve<span class=\"_ _1\"></span>yors t<span class=\"_ _1\"></span>o carry out inspections t<span class=\"_ _3\"></span>o assess these likely dilapid<span class=\"_ _1\"></span>ations which the Gr<span class=\"_ _3\"></span>oup then </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs3aa\">make<span class=\"_ _1\"></span>s pr<span class=\"_ _1\"></span>ovisions f<span class=\"_ _3\"></span>or<span class=\"_ _3\"></span>. See no<span class=\"_ _1\"></span>te 21 f<span class=\"_ _3\"></span>or accounting policy<span class=\"_ _1\"></span>.<span class=\"_ _28c\"> </span></div><div class=\"gs3ab\"><table class=\"s we2 h16a\" id=\"_7cb71efc-278e-48d8-835c-54e0d7816839\"><tr><td></td><td class=\"t m0 x264 h2d y2ada ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x265 h22 y2adb ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x266 h2d y2adc ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x267 h22 y2add ff3 fs12 fc4 sc0 ls1 ws0\">2025<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x266 h2d y2ade ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x4de h22 y2adf ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y27a1 wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x740 y27a2 w3f h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">895<span class=\"_ _28c\"> </span></div></td><td class=\"c n x78f y27a1 w5b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">855<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w186 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Additions<span class=\"_ _28c\"> </span></div></td><td class=\"c n x875 y277c w3e h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">53<span class=\"_ _28c\"> </span></div></td><td class=\"c n x876 y277b w60 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w1cd h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inter<span class=\"_ _3\"></span>est<span class=\"_ _28c\"> </span></div></td><td class=\"c n x877 y277d w58 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">49<span class=\"_ _28c\"> </span></div></td><td class=\"c n x791 y277e w58 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">40<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a wd6 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x746 y274a w5b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">997<span class=\"_ _28c\"> </span></div></td><td class=\"c n x878 y2749 w5b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">895</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-564": {
   "value": "23. Pr<span class=\"_ _1\"></span>ovisions<span class=\"_ _28c\"> </span>Dilapidation pr<span class=\"_ _1\"></span>ovisions<span class=\"_ _28c\"> </span>As part of its oper<span class=\"_ _3\"></span>ating lease agr<span class=\"_ _3\"></span>eements f<span class=\"_ _1\"></span>or its various pr<span class=\"_ _3\"></span>emises, the Gr<span class=\"_ _3\"></span>oup has an obligation to pay f<span class=\"_ _3\"></span>or dilapidation cost<span class=\"_ _1\"></span>s at the end o<span class=\"_ _1\"></span>f the lease term. T<span class=\"_ _1\"></span>he Gr<span class=\"_ _3\"></span>oup engages indepen<span class=\"_ _1\"></span>dent surve<span class=\"_ _1\"></span>yors t<span class=\"_ _1\"></span>o carry out inspections t<span class=\"_ _3\"></span>o assess these likely dilapid<span class=\"_ _1\"></span>ations which the Gr<span class=\"_ _3\"></span>oup then make<span class=\"_ _1\"></span>s pr<span class=\"_ _1\"></span>ovisions f<span class=\"_ _3\"></span>or<span class=\"_ _3\"></span>. See no<span class=\"_ _1\"></span>te 21 f<span class=\"_ _3\"></span>or accounting policy<span class=\"_ _1\"></span>.<span class=\"_ _28c\"> </span><table class=\"s we2 h16a\" id=\"_7cb71efc-278e-48d8-835c-54e0d7816839\"><tr><td></td><td class=\"t m0 x264 h2d y2ada ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x265 h22 y2adb ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x266 h2d y2adc ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x267 h22 y2add ff3 fs12 fc4 sc0 ls1 ws0\">2025<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x266 h2d y2ade ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x4de h22 y2adf ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y27a1 wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x740 y27a2 w3f h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">895<span class=\"_ _28c\"> </span></div></td><td class=\"c n x78f y27a1 w5b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">855<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w186 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Additions<span class=\"_ _28c\"> </span></div></td><td class=\"c n x875 y277c w3e h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">53<span class=\"_ _28c\"> </span></div></td><td class=\"c n x876 y277b w60 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w1cd h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inter<span class=\"_ _3\"></span>est<span class=\"_ _28c\"> </span></div></td><td class=\"c n x877 y277d w58 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">49<span class=\"_ _28c\"> </span></div></td><td class=\"c n x791 y277e w58 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">40<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a wd6 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x746 y274a w5b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">997<span class=\"_ _28c\"> </span></div></td><td class=\"c n x878 y2749 w5b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">895</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-584": {
   "value": "24. Def<span class=\"_ _1\"></span>erred tax asse<span class=\"_ _1\"></span>ts and liabilities<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>Def<span class=\"_ _3\"></span>erred tax is r<span class=\"_ _3\"></span>ecognised bas<span class=\"_ _1\"></span>ed on diff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ences betw<span class=\"_ _1\"></span>een the carrying valu<span class=\"_ _1\"></span>e of asse<span class=\"_ _1\"></span>ts and liabilities f<span class=\"_ _3\"></span>or accounting purpos<span class=\"_ _1\"></span>es and their tax valu<span class=\"_ _1\"></span>es (see no<span class=\"_ _1\"></span>te 10). Def<span class=\"_ _3\"></span>erred t<span class=\"_ _1\"></span>ax liabilities ar<span class=\"_ _1\"></span>e gener<span class=\"_ _1\"></span>ally r<span class=\"_ _1\"></span>ecognised f<span class=\"_ _3\"></span>or all taxable tempor<span class=\"_ _3\"></span>ary differ<span class=\"_ _3\"></span>ences and def<span class=\"_ _3\"></span>erred tax asset<span class=\"_ _1\"></span>s are only r<span class=\"_ _3\"></span>ecognised t<span class=\"_ _1\"></span>o the exten<span class=\"_ _1\"></span>t that the Gr<span class=\"_ _3\"></span>oup considers them t<span class=\"_ _1\"></span>o be r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable, which is de<span class=\"_ _1\"></span>termined b<span class=\"_ _1\"></span>y re<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ence to e<span class=\"_ _1\"></span>stimates th<span class=\"_ _1\"></span>at futur<span class=\"_ _3\"></span>e taxable pr<span class=\"_ _3\"></span>ofits will be available ag<span class=\"_ _1\"></span>ainst which deduc<span class=\"_ _1\"></span>tible temporary diff<span class=\"_ _3\"></span>eren<span class=\"_ _1\"></span>ces can be utilise<span class=\"_ _1\"></span>d. The carrying amo<span class=\"_ _1\"></span>unt of de<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>ed tax assets is r<span class=\"_ _3\"></span>eviewed a<span class=\"_ _1\"></span>t each stat<span class=\"_ _1\"></span>ement o<span class=\"_ _1\"></span>f financial position dat<span class=\"_ _1\"></span>e and r<span class=\"_ _3\"></span>educed to the ext<span class=\"_ _1\"></span>ent that it is n<span class=\"_ _1\"></span>o longer pr<span class=\"_ _3\"></span>obable that sufficient taxable pr<span class=\"_ _3\"></span>ofits will be available t<span class=\"_ _1\"></span>o allow all or part o<span class=\"_ _1\"></span>f the asset t<span class=\"_ _1\"></span>o be r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ed. Def<span class=\"_ _3\"></span>erred tax ass<span class=\"_ _1\"></span>ets and liabilities ar<span class=\"_ _3\"></span>e offse<span class=\"_ _1\"></span>t when ther<span class=\"_ _3\"></span>e is a legally enf<span class=\"_ _3\"></span>orceable righ<span class=\"_ _3\"></span>t to set o<span class=\"_ _1\"></span>ff curr<span class=\"_ _3\"></span>ent tax assets ag<span class=\"_ _1\"></span>ainst curr<span class=\"_ _3\"></span>ent tax liabilities and when they r<span class=\"_ _3\"></span>elate to inc<span class=\"_ _1\"></span>ome tax<span class=\"_ _1\"></span>es levied b<span class=\"_ _1\"></span>y the same taxa<span class=\"_ _1\"></span>tion authority and the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup intend<span class=\"_ _1\"></span>s to se<span class=\"_ _1\"></span>ttle its curr<span class=\"_ _3\"></span>ent tax assets and liabilities on a n<span class=\"_ _1\"></span>et basis. Def<span class=\"_ _3\"></span>erred tax ass<span class=\"_ _1\"></span>ets and liabilities ar<span class=\"_ _3\"></span>e measur<span class=\"_ _3\"></span>ed at the tax ra<span class=\"_ _1\"></span>tes that ar<span class=\"_ _3\"></span>e expected t<span class=\"_ _1\"></span>o apply to the period when the ass<span class=\"_ _1\"></span>et is r<span class=\"_ _3\"></span>ealised or the liability is set<span class=\"_ _1\"></span>tled, based on tax r<span class=\"_ _3\"></span>ates (and tax legisla<span class=\"_ _1\"></span>tion) that ha<span class=\"_ _1\"></span>ve been enac<span class=\"_ _1\"></span>ted or subs<span class=\"_ _1\"></span>tantively enac<span class=\"_ _1\"></span>ted at the st<span class=\"_ _1\"></span>atemen<span class=\"_ _1\"></span>t of financial position dat<span class=\"_ _3\"></span>e.<span class=\"_ _28c\"> </span>The mov<span class=\"_ _3\"></span>ement on the def<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>ed tax acc<span class=\"_ _1\"></span>ount is as shown b<span class=\"_ _1\"></span>elow:<span class=\"_ _28c\"> </span><table class=\"s w1e3 h198\" id=\"_996f2ea9-f480-4aa3-83ad-568be9ada030\"><tr><td></td><td class=\"t m0 x22d h2d y2ae0 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x22e h22 y2ae1 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x22f h2d y2ae2 ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x233 h22 y2ae3 ff3 fs12 fc4 sc0 ls1 ws0\"> 2025 </td></tr><tr><td></td><td class=\"t m0 x22f h2d y2ae4 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2cd h22 y2ae5 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y2793 wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x879 y2792 w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(9,027)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x87a y2793 w63 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(11,710)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y2ae6 ff2 fs7 fc1 sc0 ls1 ws0\">Recognised in stat<span class=\"_ _1\"></span>ement of compr<span class=\"_ _1\"></span>ehensive income<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y2795 w1e4 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>ax expense<span class=\"_ _28c\"> </span></div></td><td class=\"c n x879 y2796 w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(4,071)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x87b y2795 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,624<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2797 w187 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>eign exch<span class=\"_ _1\"></span>ange mo<span class=\"_ _1\"></span>vement<span class=\"_ _28c\"> </span></div></td><td class=\"c n x87c y2798 w65 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(314)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x87d y2797 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">302<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x87e y279a w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(4,385)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x87f y2799 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,926<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y2ae7 ff2 fs7 fc1 sc0 ls1 ws0\">Recognised in equity<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y2883 w7b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Shar<span class=\"_ _3\"></span>e-based payment r<span class=\"_ _3\"></span>eserve<span class=\"_ _28c\"> </span></div></td><td class=\"c n x261 y2884 w65 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(251)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x880 y2883 w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">60<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y2ae8 ff2 fs7 fc1 sc0 ls1 ws0\">Arising on business combination<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y27a1 w1e5 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Intangible asse<span class=\"_ _1\"></span>t (see no<span class=\"_ _1\"></span>te 30)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x881 y27a2 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x882 y27a1 w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(303)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w1e1 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Re-classified t<span class=\"_ _1\"></span>o liabilities associat<span class=\"_ _1\"></span>ed with assets held f<span class=\"_ _3\"></span>or sale<span class=\"_ _28c\"> </span></div></td><td class=\"c n x883 y277c w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">197<span class=\"_ _28c\"> </span></div></td><td class=\"c n x884 y277b w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x50d y277d w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">197<span class=\"_ _28c\"> </span></div></td><td class=\"c n x885 y277e w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(303)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a wd6 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x886 y274a w6a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(13,466)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x887 y2749 w4a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(9,027)<span class=\"_ _28c\"> </span></div></td></tr></table>The mov<span class=\"_ _3\"></span>ements in def<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>ed tax asset<span class=\"_ _1\"></span>s and liabilities during the period ar<span class=\"_ _3\"></span>e shown below:<span class=\"_ _28c\"> </span><table class=\"s w1e6 h199\" id=\"_c44625ad-19c8-4075-94c5-ad21f0f1e012\"><tr><td></td><td></td><td></td><td class=\"c n x678 y2ae9 wd8 h195\"><div class=\"t m0 x230 h22 y2a8b ff2 fs12 fc1 sc0 ls1 ws0\">31 March 2026<span class=\"_ _28c\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x679 y2aea w18d h196\"><div class=\"t m0 x230 h22 y2a8d ff3 fs12 fc4 sc0 ls1 ws0\">31 March 2025<span class=\"_ _28c\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x67e h2d y2aeb ff2 fs12 fc1 sc0 ls1 ws0\">Credit<span class=\"_ _1\"></span>ed </td><td></td><td></td><td></td><td></td><td class=\"t m0 x2cc h22 y2aec ff3 fs12 fc4 sc0 ls1 ws0\">Cr<span class=\"_ _3\"></span>edited </td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x888 h2d y2aed ff1b fs12 fc1 sc0 ls1 ws0\">to pr<span class=\"_ _1\"></span>ofit </td><td class=\"t m0 x642 h2d y2aee ff2 fs12 fc1 sc0 ls1 ws0\">Credit<span class=\"_ _1\"></span>ed </td><td></td><td></td><td></td><td class=\"t m0 x889 h22 y2aef ff4 fs12 fc4 sc0 ls1 ws0\">to pr<span class=\"_ _3\"></span>ofit </td><td class=\"t m0 x88a h22 y2af0 ff3 fs12 fc4 sc0 ls48 ws6a\">Credited<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x88b h2d y2af1 ff2 fs12 fc1 sc0 ls1 ws0\">Asset </td><td class=\"t m0 x367 h2d y2af1 ff2 fs12 fc1 sc0 ls1 ws0\">Liability </td><td class=\"t m0 x88c h2d y2af1 ff2 fs12 fc1 sc0 ls1 ws0\">Net </td><td class=\"t m0 x88d h2d y2af2 ff2 fs12 fc1 sc0 ls1 ws0\">or loss<span class=\"_ _28c\"> </span></td><td class=\"t m0 x88e h2d y2af3 ff2 fs12 fc1 sc0 ls1 ws0\">to equity </td><td class=\"t m0 x88f h22 y2af3 ff3 fs12 fc4 sc0 ls1 ws0\">Asset </td><td class=\"t m0 x890 h22 y2af3 ff3 fs12 fc4 sc0 ls1 ws0\">Liability </td><td class=\"t m0 x891 h22 y2af3 ff4 fs12 fc4 sc0 ls1 ws0\">Net </td><td class=\"t m0 x480 h22 y2af4 ff3 fs12 fc4 sc0 ls1 ws0\">or loss</td><td class=\"t m0 x22e h22 y2af5 ff3 fs12 fc4 sc0 ls1 ws0\"> to equity<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x2ce h2d y2af6 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x680 h2d y2af6 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x681 h2d y2af6 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x2d1 h2d y2af7 ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x485 h2d y2af8 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2dd h22 y2af8 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2de h22 y2af8 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x64b h22 y2af8 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x36e h22 y2af9 ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000</td><td class=\"t m0 x233 h22 y2afa ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y277b w1e7 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Other tempor<span class=\"_ _3\"></span>ary and deductible diff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ences<span class=\"_ _28c\"> </span></div></td><td class=\"c n x892 y277c w5b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">811<span class=\"_ _28c\"> </span></div></td><td class=\"c n x893 y277c w82 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(5,776)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x894 y277c w44 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(4,965)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x895 y277c w44 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(5,140)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x896 y277c w65 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(251)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x897 y277b w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,615<span class=\"_ _28c\"> </span></div></td><td class=\"c n x898 y277b w2e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(1,200)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x899 y277b w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">415<span class=\"_ _28c\"> </span></div></td><td class=\"c n x89a y277b w9b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(62)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x89b y277b w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">60<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w1e8 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Business c<span class=\"_ _1\"></span>ombinations \u2013 intangible ass<span class=\"_ _1\"></span>et<span class=\"_ _28c\"> </span></div></td><td class=\"c n x89c y277d w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x89d y277d w44 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(8,501)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x89e y277d w44 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(8,501)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x89f y277d w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,069<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a0 y277d w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a1 y277e w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a2 y277e w2e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(9,442)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a3 y277e w4a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(9,442)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x676 y277e w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,686<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a4 y277e w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x6d1 y274a w5b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">811<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a5 y274a w62 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(14,277)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a6 y274a w6a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(13,466)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a7 y274a w44 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(4,071)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a8 y274a w65 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(251)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a9 y2749 w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,615<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8aa y2749 w63 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(10,642)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8ab y2749 w2e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(9,027)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8ac y2749 w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,624<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8ad y2749 w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">60</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-565": {
   "value": "24. Def<span class=\"_ _1\"></span>erred tax asse<span class=\"_ _1\"></span>ts and liabilities<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>Def<span class=\"_ _3\"></span>erred tax is r<span class=\"_ _3\"></span>ecognised bas<span class=\"_ _1\"></span>ed on diff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ences betw<span class=\"_ _1\"></span>een the carrying valu<span class=\"_ _1\"></span>e of asse<span class=\"_ _1\"></span>ts and liabilities f<span class=\"_ _3\"></span>or accounting purpos<span class=\"_ _1\"></span>es and their tax valu<span class=\"_ _1\"></span>es (see no<span class=\"_ _1\"></span>te 10). Def<span class=\"_ _3\"></span>erred t<span class=\"_ _1\"></span>ax liabilities ar<span class=\"_ _1\"></span>e gener<span class=\"_ _1\"></span>ally r<span class=\"_ _1\"></span>ecognised f<span class=\"_ _3\"></span>or all taxable tempor<span class=\"_ _3\"></span>ary differ<span class=\"_ _3\"></span>ences and def<span class=\"_ _3\"></span>erred tax asset<span class=\"_ _1\"></span>s are only r<span class=\"_ _3\"></span>ecognised t<span class=\"_ _1\"></span>o the exten<span class=\"_ _1\"></span>t that the Gr<span class=\"_ _3\"></span>oup considers them t<span class=\"_ _1\"></span>o be r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>erable, which is de<span class=\"_ _1\"></span>termined b<span class=\"_ _1\"></span>y re<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ence to e<span class=\"_ _1\"></span>stimates th<span class=\"_ _1\"></span>at futur<span class=\"_ _3\"></span>e taxable pr<span class=\"_ _3\"></span>ofits will be available ag<span class=\"_ _1\"></span>ainst which deduc<span class=\"_ _1\"></span>tible temporary diff<span class=\"_ _3\"></span>eren<span class=\"_ _1\"></span>ces can be utilise<span class=\"_ _1\"></span>d. The carrying amo<span class=\"_ _1\"></span>unt of de<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>ed tax assets is r<span class=\"_ _3\"></span>eviewed a<span class=\"_ _1\"></span>t each stat<span class=\"_ _1\"></span>ement o<span class=\"_ _1\"></span>f financial position dat<span class=\"_ _1\"></span>e and r<span class=\"_ _3\"></span>educed to the ext<span class=\"_ _1\"></span>ent that it is n<span class=\"_ _1\"></span>o longer pr<span class=\"_ _3\"></span>obable that sufficient taxable pr<span class=\"_ _3\"></span>ofits will be available t<span class=\"_ _1\"></span>o allow all or part o<span class=\"_ _1\"></span>f the asset t<span class=\"_ _1\"></span>o be r<span class=\"_ _1\"></span>ecov<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ed. Def<span class=\"_ _3\"></span>erred tax ass<span class=\"_ _1\"></span>ets and liabilities ar<span class=\"_ _3\"></span>e offse<span class=\"_ _1\"></span>t when ther<span class=\"_ _3\"></span>e is a legally enf<span class=\"_ _3\"></span>orceable righ<span class=\"_ _3\"></span>t to set o<span class=\"_ _1\"></span>ff curr<span class=\"_ _3\"></span>ent tax assets ag<span class=\"_ _1\"></span>ainst curr<span class=\"_ _3\"></span>ent tax liabilities and when they r<span class=\"_ _3\"></span>elate to inc<span class=\"_ _1\"></span>ome tax<span class=\"_ _1\"></span>es levied b<span class=\"_ _1\"></span>y the same taxa<span class=\"_ _1\"></span>tion authority and the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup intend<span class=\"_ _1\"></span>s to se<span class=\"_ _1\"></span>ttle its curr<span class=\"_ _3\"></span>ent tax assets and liabilities on a n<span class=\"_ _1\"></span>et basis. Def<span class=\"_ _3\"></span>erred tax ass<span class=\"_ _1\"></span>ets and liabilities ar<span class=\"_ _3\"></span>e measur<span class=\"_ _3\"></span>ed at the tax ra<span class=\"_ _1\"></span>tes that ar<span class=\"_ _3\"></span>e expected t<span class=\"_ _1\"></span>o apply to the period when the ass<span class=\"_ _1\"></span>et is r<span class=\"_ _3\"></span>ealised or the liability is set<span class=\"_ _1\"></span>tled, based on tax r<span class=\"_ _3\"></span>ates (and tax legisla<span class=\"_ _1\"></span>tion) that ha<span class=\"_ _1\"></span>ve been enac<span class=\"_ _1\"></span>ted or subs<span class=\"_ _1\"></span>tantively enac<span class=\"_ _1\"></span>ted at the st<span class=\"_ _1\"></span>atemen<span class=\"_ _1\"></span>t of financial position dat<span class=\"_ _3\"></span>e.<span class=\"_ _28c\"> </span>The mov<span class=\"_ _3\"></span>ement on the def<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>ed tax acc<span class=\"_ _1\"></span>ount is as shown b<span class=\"_ _1\"></span>elow:<span class=\"_ _28c\"> </span><table class=\"s w1e3 h198\" id=\"_996f2ea9-f480-4aa3-83ad-568be9ada030\"><tr><td></td><td class=\"t m0 x22d h2d y2ae0 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x22e h22 y2ae1 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x22f h2d y2ae2 ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x233 h22 y2ae3 ff3 fs12 fc4 sc0 ls1 ws0\"> 2025 </td></tr><tr><td></td><td class=\"t m0 x22f h2d y2ae4 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2cd h22 y2ae5 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y2793 wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x879 y2792 w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(9,027)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x87a y2793 w63 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(11,710)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y2ae6 ff2 fs7 fc1 sc0 ls1 ws0\">Recognised in stat<span class=\"_ _1\"></span>ement of compr<span class=\"_ _1\"></span>ehensive income<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y2795 w1e4 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>ax expense<span class=\"_ _28c\"> </span></div></td><td class=\"c n x879 y2796 w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(4,071)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x87b y2795 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,624<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2797 w187 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>eign exch<span class=\"_ _1\"></span>ange mo<span class=\"_ _1\"></span>vement<span class=\"_ _28c\"> </span></div></td><td class=\"c n x87c y2798 w65 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(314)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x87d y2797 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">302<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x87e y279a w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(4,385)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x87f y2799 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,926<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y2ae7 ff2 fs7 fc1 sc0 ls1 ws0\">Recognised in equity<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y2883 w7b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Shar<span class=\"_ _3\"></span>e-based payment r<span class=\"_ _3\"></span>eserve<span class=\"_ _28c\"> </span></div></td><td class=\"c n x261 y2884 w65 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(251)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x880 y2883 w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">60<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y2ae8 ff2 fs7 fc1 sc0 ls1 ws0\">Arising on business combination<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y27a1 w1e5 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Intangible asse<span class=\"_ _1\"></span>t (see no<span class=\"_ _1\"></span>te 30)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x881 y27a2 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x882 y27a1 w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(303)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w1e1 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Re-classified t<span class=\"_ _1\"></span>o liabilities associat<span class=\"_ _1\"></span>ed with assets held f<span class=\"_ _3\"></span>or sale<span class=\"_ _28c\"> </span></div></td><td class=\"c n x883 y277c w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">197<span class=\"_ _28c\"> </span></div></td><td class=\"c n x884 y277b w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x50d y277d w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">197<span class=\"_ _28c\"> </span></div></td><td class=\"c n x885 y277e w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(303)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a wd6 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x886 y274a w6a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(13,466)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x887 y2749 w4a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(9,027)<span class=\"_ _28c\"> </span></div></td></tr></table>The mov<span class=\"_ _3\"></span>ements in def<span class=\"_ _1\"></span>err<span class=\"_ _1\"></span>ed tax asset<span class=\"_ _1\"></span>s and liabilities during the period ar<span class=\"_ _3\"></span>e shown below:<span class=\"_ _28c\"> </span><table class=\"s w1e6 h199\" id=\"_c44625ad-19c8-4075-94c5-ad21f0f1e012\"><tr><td></td><td></td><td></td><td class=\"c n x678 y2ae9 wd8 h195\"><div class=\"t m0 x230 h22 y2a8b ff2 fs12 fc1 sc0 ls1 ws0\">31 March 2026<span class=\"_ _28c\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x679 y2aea w18d h196\"><div class=\"t m0 x230 h22 y2a8d ff3 fs12 fc4 sc0 ls1 ws0\">31 March 2025<span class=\"_ _28c\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x67e h2d y2aeb ff2 fs12 fc1 sc0 ls1 ws0\">Credit<span class=\"_ _1\"></span>ed </td><td></td><td></td><td></td><td></td><td class=\"t m0 x2cc h22 y2aec ff3 fs12 fc4 sc0 ls1 ws0\">Cr<span class=\"_ _3\"></span>edited </td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x888 h2d y2aed ff1b fs12 fc1 sc0 ls1 ws0\">to pr<span class=\"_ _1\"></span>ofit </td><td class=\"t m0 x642 h2d y2aee ff2 fs12 fc1 sc0 ls1 ws0\">Credit<span class=\"_ _1\"></span>ed </td><td></td><td></td><td></td><td class=\"t m0 x889 h22 y2aef ff4 fs12 fc4 sc0 ls1 ws0\">to pr<span class=\"_ _3\"></span>ofit </td><td class=\"t m0 x88a h22 y2af0 ff3 fs12 fc4 sc0 ls48 ws6a\">Credited<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x88b h2d y2af1 ff2 fs12 fc1 sc0 ls1 ws0\">Asset </td><td class=\"t m0 x367 h2d y2af1 ff2 fs12 fc1 sc0 ls1 ws0\">Liability </td><td class=\"t m0 x88c h2d y2af1 ff2 fs12 fc1 sc0 ls1 ws0\">Net </td><td class=\"t m0 x88d h2d y2af2 ff2 fs12 fc1 sc0 ls1 ws0\">or loss<span class=\"_ _28c\"> </span></td><td class=\"t m0 x88e h2d y2af3 ff2 fs12 fc1 sc0 ls1 ws0\">to equity </td><td class=\"t m0 x88f h22 y2af3 ff3 fs12 fc4 sc0 ls1 ws0\">Asset </td><td class=\"t m0 x890 h22 y2af3 ff3 fs12 fc4 sc0 ls1 ws0\">Liability </td><td class=\"t m0 x891 h22 y2af3 ff4 fs12 fc4 sc0 ls1 ws0\">Net </td><td class=\"t m0 x480 h22 y2af4 ff3 fs12 fc4 sc0 ls1 ws0\">or loss</td><td class=\"t m0 x22e h22 y2af5 ff3 fs12 fc4 sc0 ls1 ws0\"> to equity<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x2ce h2d y2af6 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x680 h2d y2af6 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x681 h2d y2af6 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x2d1 h2d y2af7 ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x485 h2d y2af8 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2dd h22 y2af8 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2de h22 y2af8 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x64b h22 y2af8 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x36e h22 y2af9 ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000</td><td class=\"t m0 x233 h22 y2afa ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y277b w1e7 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Other tempor<span class=\"_ _3\"></span>ary and deductible diff<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ences<span class=\"_ _28c\"> </span></div></td><td class=\"c n x892 y277c w5b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">811<span class=\"_ _28c\"> </span></div></td><td class=\"c n x893 y277c w82 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(5,776)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x894 y277c w44 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(4,965)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x895 y277c w44 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(5,140)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x896 y277c w65 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(251)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x897 y277b w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,615<span class=\"_ _28c\"> </span></div></td><td class=\"c n x898 y277b w2e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(1,200)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x899 y277b w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">415<span class=\"_ _28c\"> </span></div></td><td class=\"c n x89a y277b w9b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(62)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x89b y277b w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">60<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w1e8 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Business c<span class=\"_ _1\"></span>ombinations \u2013 intangible ass<span class=\"_ _1\"></span>et<span class=\"_ _28c\"> </span></div></td><td class=\"c n x89c y277d w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x89d y277d w44 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(8,501)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x89e y277d w44 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(8,501)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x89f y277d w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,069<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a0 y277d w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a1 y277e w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a2 y277e w2e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(9,442)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a3 y277e w4a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(9,442)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x676 y277e w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,686<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a4 y277e w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x6d1 y274a w5b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">811<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a5 y274a w62 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(14,277)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a6 y274a w6a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(13,466)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a7 y274a w44 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(4,071)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a8 y274a w65 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(251)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8a9 y2749 w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,615<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8aa y2749 w63 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(10,642)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8ab y2749 w2e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(9,027)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8ac y2749 w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,624<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8ad y2749 w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">60</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-509": {
   "value": "<div class=\"t m0 h3b ff1c fs5 fc3 sc0 ls1 ws0 gs3c4\">25. Employ<span class=\"_ _1\"></span>ee benefits<span class=\"_ _28c\"> </span></div><div class=\"t m0 h3b ff1c fs5 fc6 sc0 ls1 ws0 gs3c5\">Defined contribution pension plan<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs3c6\">Accounting policy:<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs3c7\">The Gr<span class=\"_ _3\"></span>oup operat<span class=\"_ _1\"></span>es a defined c<span class=\"_ _1\"></span>ontribution pension plan under which th<span class=\"_ _1\"></span>e Gr<span class=\"_ _1\"></span>oup pays </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs3c8\">fixed c<span class=\"_ _1\"></span>ontributions t<span class=\"_ _1\"></span>o a thir<span class=\"_ _1\"></span>d party. The Gr<span class=\"_ _3\"></span>oup has no leg<span class=\"_ _1\"></span>al or constructiv<span class=\"_ _1\"></span>e obligations t<span class=\"_ _1\"></span>o </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs3c9\">pay further c<span class=\"_ _1\"></span>ontributions if the fun<span class=\"_ _1\"></span>d does not h<span class=\"_ _1\"></span>old sufficient asse<span class=\"_ _1\"></span>ts to pay all emplo<span class=\"_ _3\"></span>yees </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs3ca\">the bene<span class=\"_ _1\"></span>fits r<span class=\"_ _1\"></span>elating to emplo<span class=\"_ _1\"></span>yee servic<span class=\"_ _1\"></span>e in the curr<span class=\"_ _3\"></span>ent and prior periods.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs3cb\">The Gr<span class=\"_ _3\"></span>oup has no further paymen<span class=\"_ _1\"></span>t obligations onc<span class=\"_ _1\"></span>e the contribu<span class=\"_ _1\"></span>tions have b<span class=\"_ _1\"></span>een paid. </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs3cc\">The contrib<span class=\"_ _1\"></span>utions ar<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>ecognised as an emplo<span class=\"_ _3\"></span>yee benefit expens<span class=\"_ _1\"></span>e when they ar<span class=\"_ _3\"></span>e due.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs3cd\">The amount<span class=\"_ _1\"></span>s charg<span class=\"_ _1\"></span>ed to the sta<span class=\"_ _1\"></span>tement o<span class=\"_ _3\"></span>f comprehensiv<span class=\"_ _1\"></span>e income in r<span class=\"_ _3\"></span>espect of the<span class=\"_ _1\"></span>se schemes </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs3ce\">r<span class=\"_ _1\"></span>epr<span class=\"_ _1\"></span>esents con<span class=\"_ _1\"></span>tributions pay<span class=\"_ _1\"></span>able in r<span class=\"_ _1\"></span>espect of th<span class=\"_ _1\"></span>e accoun<span class=\"_ _1\"></span>ting period. The to<span class=\"_ _3\"></span>tal annual pension </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs3cf\">cost f<span class=\"_ _3\"></span>or the defined con<span class=\"_ _1\"></span>tribution schem<span class=\"_ _1\"></span>es f<span class=\"_ _1\"></span>or the year w<span class=\"_ _1\"></span>as \u00a32,396,000 (2025: \u00a32,328,000)<span class=\"_ _28c\"> </span>.<span class=\"_ _28c\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-542": {
   "value": "25. Employ<span class=\"_ _1\"></span>ee benefits<span class=\"_ _28c\"> </span>Defined contribution pension plan<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup operat<span class=\"_ _1\"></span>es a defined c<span class=\"_ _1\"></span>ontribution pension plan under which th<span class=\"_ _1\"></span>e Gr<span class=\"_ _1\"></span>oup pays fixed c<span class=\"_ _1\"></span>ontributions t<span class=\"_ _1\"></span>o a thir<span class=\"_ _1\"></span>d party. The Gr<span class=\"_ _3\"></span>oup has no leg<span class=\"_ _1\"></span>al or constructiv<span class=\"_ _1\"></span>e obligations t<span class=\"_ _1\"></span>o pay further c<span class=\"_ _1\"></span>ontributions if the fun<span class=\"_ _1\"></span>d does not h<span class=\"_ _1\"></span>old sufficient asse<span class=\"_ _1\"></span>ts to pay all emplo<span class=\"_ _3\"></span>yees the bene<span class=\"_ _1\"></span>fits r<span class=\"_ _1\"></span>elating to emplo<span class=\"_ _1\"></span>yee servic<span class=\"_ _1\"></span>e in the curr<span class=\"_ _3\"></span>ent and prior periods.<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup has no further paymen<span class=\"_ _1\"></span>t obligations onc<span class=\"_ _1\"></span>e the contribu<span class=\"_ _1\"></span>tions have b<span class=\"_ _1\"></span>een paid. The contrib<span class=\"_ _1\"></span>utions ar<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>ecognised as an emplo<span class=\"_ _3\"></span>yee benefit expens<span class=\"_ _1\"></span>e when they ar<span class=\"_ _3\"></span>e due.<span class=\"_ _28c\"> </span>The amount<span class=\"_ _1\"></span>s charg<span class=\"_ _1\"></span>ed to the sta<span class=\"_ _1\"></span>tement o<span class=\"_ _3\"></span>f comprehensiv<span class=\"_ _1\"></span>e income in r<span class=\"_ _3\"></span>espect of the<span class=\"_ _1\"></span>se schemes r<span class=\"_ _1\"></span>epr<span class=\"_ _1\"></span>esents con<span class=\"_ _1\"></span>tributions pay<span class=\"_ _1\"></span>able in r<span class=\"_ _1\"></span>espect of th<span class=\"_ _1\"></span>e accoun<span class=\"_ _1\"></span>ting period. The to<span class=\"_ _3\"></span>tal annual pension cost f<span class=\"_ _3\"></span>or the defined con<span class=\"_ _1\"></span>tribution schem<span class=\"_ _1\"></span>es f<span class=\"_ _1\"></span>or the year w<span class=\"_ _1\"></span>as \u00a32,396,000 (2025: \u00a32,328,000)<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDefinedContributionPlansExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-566": {
   "value": "Accounting policy:<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup operat<span class=\"_ _1\"></span>es a defined c<span class=\"_ _1\"></span>ontribution pension plan under which th<span class=\"_ _1\"></span>e Gr<span class=\"_ _1\"></span>oup pays fixed c<span class=\"_ _1\"></span>ontributions t<span class=\"_ _1\"></span>o a thir<span class=\"_ _1\"></span>d party. The Gr<span class=\"_ _3\"></span>oup has no leg<span class=\"_ _1\"></span>al or constructiv<span class=\"_ _1\"></span>e obligations t<span class=\"_ _1\"></span>o pay further c<span class=\"_ _1\"></span>ontributions if the fun<span class=\"_ _1\"></span>d does not h<span class=\"_ _1\"></span>old sufficient asse<span class=\"_ _1\"></span>ts to pay all emplo<span class=\"_ _3\"></span>yees the bene<span class=\"_ _1\"></span>fits r<span class=\"_ _1\"></span>elating to emplo<span class=\"_ _1\"></span>yee servic<span class=\"_ _1\"></span>e in the curr<span class=\"_ _3\"></span>ent and prior periods.<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup has no further paymen<span class=\"_ _1\"></span>t obligations onc<span class=\"_ _1\"></span>e the contribu<span class=\"_ _1\"></span>tions have b<span class=\"_ _1\"></span>een paid. The contrib<span class=\"_ _1\"></span>utions ar<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>ecognised as an emplo<span class=\"_ _3\"></span>yee benefit expens<span class=\"_ _1\"></span>e when they ar<span class=\"_ _3\"></span>e due.<span class=\"_ _28c\"> </span>The amount<span class=\"_ _1\"></span>s charg<span class=\"_ _1\"></span>ed to the sta<span class=\"_ _1\"></span>tement o<span class=\"_ _3\"></span>f comprehensiv<span class=\"_ _1\"></span>e income in r<span class=\"_ _3\"></span>espect of the<span class=\"_ _1\"></span>se schemes r<span class=\"_ _1\"></span>epr<span class=\"_ _1\"></span>esents con<span class=\"_ _1\"></span>tributions pay<span class=\"_ _1\"></span>able in r<span class=\"_ _1\"></span>espect of th<span class=\"_ _1\"></span>e accoun<span class=\"_ _1\"></span>ting period. The to<span class=\"_ _3\"></span>tal annual pension cost f<span class=\"_ _3\"></span>or the defined con<span class=\"_ _1\"></span>tribution schem<span class=\"_ _1\"></span>es f<span class=\"_ _1\"></span>or the year w<span class=\"_ _1\"></span>as \u00a32,396,000 (2025: \u00a32,328,000)<span class=\"_ _28c\"> </span>.<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-543": {
   "value": "26. Shar<span class=\"_ _1\"></span>e capital and other r<span class=\"_ _1\"></span>eserves<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>Or<span class=\"_ _3\"></span>dinary Shares ar<span class=\"_ _3\"></span>e classified as equity. Incr<span class=\"_ _3\"></span>emental costs dir<span class=\"_ _3\"></span>ectly at<span class=\"_ _1\"></span>tributable to th<span class=\"_ _1\"></span>e issue o<span class=\"_ _1\"></span>f new shar<span class=\"_ _3\"></span>es are sho<span class=\"_ _1\"></span>wn in shar<span class=\"_ _3\"></span>e premium as a deduc<span class=\"_ _1\"></span>tion fr<span class=\"_ _1\"></span>om the pr<span class=\"_ _1\"></span>oceeds.<span class=\"_ _28c\"> </span><table class=\"s we2 h19a\" id=\"_e67ef9c6-d238-4c84-a7c1-42e0f6b07b25\"><tr><td></td><td class=\"t m0 x8ae h2d y2afb ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td></td><td class=\"t m0 x264 h22 y2afc ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td><td></td></tr><tr><td></td><td class=\"t m0 x8af h2d y2afd ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x8b0 h2d y2afe ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x266 h22 y2aff ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x265 h22 y2b00 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x8b1 h2d y2b01 ff2 fs12 fc1 sc0 ls1 ws0\">Number </td><td class=\"t m0 x8b2 h2d y2b02 ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x8b3 h22 y2b03 ff4 fs12 fc4 sc0 ls1 ws0\">Number </td><td class=\"t m0 x4de h22 y2b04 ff3 fs12 fc4 sc0 ls1 ws0\"> 2025 </td></tr><tr><td></td><td class=\"t m0 x8ae h2d y2b05 ff2 fs12 fc1 sc0 ls1 ws0\">of shar<span class=\"_ _1\"></span>es<span class=\"_ _28c\"> </span></td><td class=\"t m0 x8b4 h2d y2b06 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3<span class=\"_ _28c\"> </span></td><td class=\"t m0 x8b5 h22 y2b07 ff3 fs12 fc4 sc0 ls1 ws0\">of shar<span class=\"_ _3\"></span>es<span class=\"_ _28c\"> </span></td><td class=\"t m0 x8b6 h22 y2b08 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x256 h2e y2b09 ff2 fs7 fc1 sc0 ls1 ws0\">Ordinary Shar<span class=\"_ _3\"></span>es of no par  </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x256 h2e y2b0a ff2 fs7 fc1 sc0 ls1 ws0\">value allotted<span class=\"_ _28c\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x234 y289a wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8b7 y289b w1e9 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">116,347,803<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8b8 y289b w84 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8b9 y289a w1e9 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">116,271,212<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8ba y289a w60 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y277e w1ea h161\"><div class=\"t m0 x230 h9 y277a ff3 fs7 fc4 sc0 ls1 ws0\">Shar<span class=\"_ _3\"></span>es issued on vestin<span class=\"_ _1\"></span>g of the<span class=\"_ _28c\"> </span></div><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">P<span class=\"_ _1\"></span>erf<span class=\"_ _1\"></span>ormance Shar<span class=\"_ _3\"></span>e Plan<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8bb y277d w84 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8bc y277d w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8bd y277e w55 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">76,591<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8be y277e w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a wd6 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8bf y274a w1e9 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">116,347,803<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8c0 y274a w84 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8c1 y2749 w1e9 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">116,347,803<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8c2 y2749 w60 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr></table>Rights f<span class=\"_ _1\"></span>or Or<span class=\"_ _1\"></span>dinary Share class The righ<span class=\"_ _1\"></span>ts atta<span class=\"_ _1\"></span>ching to the shar<span class=\"_ _3\"></span>es ar<span class=\"_ _1\"></span>e unif<span class=\"_ _1\"></span>orm in all r<span class=\"_ _1\"></span>espects and they f<span class=\"_ _3\"></span>orm a single class f<span class=\"_ _3\"></span>or all purposes, inclu<span class=\"_ _1\"></span>ding with r<span class=\"_ _1\"></span>espect to v<span class=\"_ _3\"></span>oting and f<span class=\"_ _1\"></span>or all dividends and o<span class=\"_ _1\"></span>ther distributions declar<span class=\"_ _1\"></span>ed, made or paid on the Or<span class=\"_ _3\"></span>dinary Shar<span class=\"_ _1\"></span>e capital of th<span class=\"_ _1\"></span>e Company<span class=\"_ _1\"></span>.<span class=\"_ _28c\"> </span>Subject to an<span class=\"_ _3\"></span>y rights and r<span class=\"_ _1\"></span>estrictions at<span class=\"_ _3\"></span>tached to any shar<span class=\"_ _3\"></span>es, on a show o<span class=\"_ _1\"></span>f hands ev<span class=\"_ _1\"></span>ery Shar<span class=\"_ _3\"></span>eholder who is pre<span class=\"_ _1\"></span>sent in pers<span class=\"_ _1\"></span>on shall hav<span class=\"_ _1\"></span>e one vo<span class=\"_ _1\"></span>te and on a poll ev<span class=\"_ _1\"></span>ery Shar<span class=\"_ _3\"></span>eholder pr<span class=\"_ _1\"></span>esent in per<span class=\"_ _1\"></span>son or by pr<span class=\"_ _3\"></span>oxy shall ha<span class=\"_ _1\"></span>ve one v<span class=\"_ _1\"></span>ote per shar<span class=\"_ _3\"></span>e.<span class=\"_ _28c\"> </span>Exc<span class=\"_ _1\"></span>ept as pr<span class=\"_ _1\"></span>ovided by th<span class=\"_ _1\"></span>e rights and r<span class=\"_ _3\"></span>estrictions at<span class=\"_ _1\"></span>tached to an<span class=\"_ _1\"></span>y class of shar<span class=\"_ _3\"></span>es, Shar<span class=\"_ _3\"></span>eholders ar<span class=\"_ _1\"></span>e under gener<span class=\"_ _1\"></span>al law entitled t<span class=\"_ _1\"></span>o participate in an<span class=\"_ _1\"></span>y surplus asse<span class=\"_ _1\"></span>ts in a winding up in pr<span class=\"_ _3\"></span>oportion to their shar<span class=\"_ _3\"></span>eholdings.<span class=\"_ _28c\"> </span>Shar<span class=\"_ _1\"></span>e premium<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>Or<span class=\"_ _3\"></span>dinary Shares iss<span class=\"_ _1\"></span>ued by the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup ar<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>ecognised a<span class=\"_ _1\"></span>t the pr<span class=\"_ _1\"></span>oceeds abo<span class=\"_ _1\"></span>ve the nominal value being cr<span class=\"_ _3\"></span>edited to the sh<span class=\"_ _1\"></span>are pr<span class=\"_ _3\"></span>emium accoun<span class=\"_ _1\"></span>t (net of th<span class=\"_ _1\"></span>e dir<span class=\"_ _1\"></span>ect costs o<span class=\"_ _3\"></span>f issue). Any ex<span class=\"_ _3\"></span>cess incurr<span class=\"_ _3\"></span>ed from a sale o<span class=\"_ _1\"></span>f tr<span class=\"_ _1\"></span>easury shar<span class=\"_ _3\"></span>es is debited or cr<span class=\"_ _3\"></span>edited to the shar<span class=\"_ _3\"></span>e pr<span class=\"_ _1\"></span>emium accoun<span class=\"_ _1\"></span>t.<span class=\"_ _28c\"> </span><table class=\"s w1eb h19b\" id=\"_e21bddd7-f8ee-4a8a-8a28-4e6fa3b7f542\"><tr><td></td><td class=\"t m0 x463 h2d y2b0b ff2 fs12 fc1 sc0 ls1 ws0\">31 March<span class=\"_ _28c\"> </span></td><td class=\"t m0 x464 h22 y2b0c ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch</td></tr><tr><td></td><td class=\"t m0 x4f9 h2d y2b0d ff2 fs12 fc1 sc0 ls1 ws0\"> 2026 </td><td class=\"t m0 x4d9 h22 y2b0e ff3 fs12 fc4 sc0 ls1 ws0\"> 2025 </td></tr><tr><td></td><td class=\"t m0 x41e h2d y2b0f ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x41f h22 y2b10 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y2b11 wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5c5 y2b12 w37 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">61,441<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5c6 y2b11 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">61,886<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y2743 w1ec h161\"><div class=\"t m0 x230 h9 y277a ff3 fs7 fc4 sc0 ls1 ws0\">Pr<span class=\"_ _1\"></span>emium on shar<span class=\"_ _3\"></span>es issued on vesting o<span class=\"_ _3\"></span>f the<span class=\"_ _28c\"> </span></div><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">P<span class=\"_ _1\"></span>erf<span class=\"_ _1\"></span>ormance Shar<span class=\"_ _3\"></span>e Plan<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8c3 y2744 w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x506 y2743 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">105<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y2745 w1ed h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Sale of tr<span class=\"_ _3\"></span>easury shar<span class=\"_ _3\"></span>es</div><div class=\"t m0 x8c4 h2b y2747 ff3 fs18 fc4 sc0 ls1 ws0\">1<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8c5 y277d w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,634<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8c6 y277e w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(550)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a w1b2 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7a0 y274a w37 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">63,075<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7a1 y2749 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">61,441<span class=\"_ _28c\"> </span></div></td></tr></table>1. <span class=\"_ _b\"> </span><span class=\"ff4\">During the ye<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>, the Company sold 2,005,347 (2025: 500,000) tr<span class=\"_ _3\"></span>easury shares with a co<span class=\"_ _1\"></span>st of \u00a37,515,000 (2025: \u00a32,543,000) f<span class=\"_ _1\"></span>or </span>\u00a39,149,000 (2025: \u00a31,993,000).<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-510": {
   "value": "26. Shar<span class=\"_ _1\"></span>e capital and other r<span class=\"_ _1\"></span>eserves<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>Or<span class=\"_ _3\"></span>dinary Shares ar<span class=\"_ _3\"></span>e classified as equity. Incr<span class=\"_ _3\"></span>emental costs dir<span class=\"_ _3\"></span>ectly at<span class=\"_ _1\"></span>tributable to th<span class=\"_ _1\"></span>e issue o<span class=\"_ _1\"></span>f new shar<span class=\"_ _3\"></span>es are sho<span class=\"_ _1\"></span>wn in shar<span class=\"_ _3\"></span>e premium as a deduc<span class=\"_ _1\"></span>tion fr<span class=\"_ _1\"></span>om the pr<span class=\"_ _1\"></span>oceeds.<span class=\"_ _28c\"> </span><table class=\"s we2 h19a\" id=\"_e67ef9c6-d238-4c84-a7c1-42e0f6b07b25\"><tr><td></td><td class=\"t m0 x8ae h2d y2afb ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td></td><td class=\"t m0 x264 h22 y2afc ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td><td></td></tr><tr><td></td><td class=\"t m0 x8af h2d y2afd ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x8b0 h2d y2afe ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x266 h22 y2aff ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x265 h22 y2b00 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x8b1 h2d y2b01 ff2 fs12 fc1 sc0 ls1 ws0\">Number </td><td class=\"t m0 x8b2 h2d y2b02 ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x8b3 h22 y2b03 ff4 fs12 fc4 sc0 ls1 ws0\">Number </td><td class=\"t m0 x4de h22 y2b04 ff3 fs12 fc4 sc0 ls1 ws0\"> 2025 </td></tr><tr><td></td><td class=\"t m0 x8ae h2d y2b05 ff2 fs12 fc1 sc0 ls1 ws0\">of shar<span class=\"_ _1\"></span>es<span class=\"_ _28c\"> </span></td><td class=\"t m0 x8b4 h2d y2b06 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3<span class=\"_ _28c\"> </span></td><td class=\"t m0 x8b5 h22 y2b07 ff3 fs12 fc4 sc0 ls1 ws0\">of shar<span class=\"_ _3\"></span>es<span class=\"_ _28c\"> </span></td><td class=\"t m0 x8b6 h22 y2b08 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x256 h2e y2b09 ff2 fs7 fc1 sc0 ls1 ws0\">Ordinary Shar<span class=\"_ _3\"></span>es of no par  </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x256 h2e y2b0a ff2 fs7 fc1 sc0 ls1 ws0\">value allotted<span class=\"_ _28c\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x234 y289a wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8b7 y289b w1e9 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">116,347,803<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8b8 y289b w84 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8b9 y289a w1e9 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">116,271,212<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8ba y289a w60 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y277e w1ea h161\"><div class=\"t m0 x230 h9 y277a ff3 fs7 fc4 sc0 ls1 ws0\">Shar<span class=\"_ _3\"></span>es issued on vestin<span class=\"_ _1\"></span>g of the<span class=\"_ _28c\"> </span></div><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">P<span class=\"_ _1\"></span>erf<span class=\"_ _1\"></span>ormance Shar<span class=\"_ _3\"></span>e Plan<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8bb y277d w84 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8bc y277d w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8bd y277e w55 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">76,591<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8be y277e w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a wd6 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8bf y274a w1e9 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">116,347,803<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8c0 y274a w84 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8c1 y2749 w1e9 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">116,347,803<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8c2 y2749 w60 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr></table>Rights f<span class=\"_ _1\"></span>or Or<span class=\"_ _1\"></span>dinary Share class The righ<span class=\"_ _1\"></span>ts atta<span class=\"_ _1\"></span>ching to the shar<span class=\"_ _3\"></span>es ar<span class=\"_ _1\"></span>e unif<span class=\"_ _1\"></span>orm in all r<span class=\"_ _1\"></span>espects and they f<span class=\"_ _3\"></span>orm a single class f<span class=\"_ _3\"></span>or all purposes, inclu<span class=\"_ _1\"></span>ding with r<span class=\"_ _1\"></span>espect to v<span class=\"_ _3\"></span>oting and f<span class=\"_ _1\"></span>or all dividends and o<span class=\"_ _1\"></span>ther distributions declar<span class=\"_ _1\"></span>ed, made or paid on the Or<span class=\"_ _3\"></span>dinary Shar<span class=\"_ _1\"></span>e capital of th<span class=\"_ _1\"></span>e Company<span class=\"_ _1\"></span>.<span class=\"_ _28c\"> </span>Subject to an<span class=\"_ _3\"></span>y rights and r<span class=\"_ _1\"></span>estrictions at<span class=\"_ _3\"></span>tached to any shar<span class=\"_ _3\"></span>es, on a show o<span class=\"_ _1\"></span>f hands ev<span class=\"_ _1\"></span>ery Shar<span class=\"_ _3\"></span>eholder who is pre<span class=\"_ _1\"></span>sent in pers<span class=\"_ _1\"></span>on shall hav<span class=\"_ _1\"></span>e one vo<span class=\"_ _1\"></span>te and on a poll ev<span class=\"_ _1\"></span>ery Shar<span class=\"_ _3\"></span>eholder pr<span class=\"_ _1\"></span>esent in per<span class=\"_ _1\"></span>son or by pr<span class=\"_ _3\"></span>oxy shall ha<span class=\"_ _1\"></span>ve one v<span class=\"_ _1\"></span>ote per shar<span class=\"_ _3\"></span>e.<span class=\"_ _28c\"> </span>Exc<span class=\"_ _1\"></span>ept as pr<span class=\"_ _1\"></span>ovided by th<span class=\"_ _1\"></span>e rights and r<span class=\"_ _3\"></span>estrictions at<span class=\"_ _1\"></span>tached to an<span class=\"_ _1\"></span>y class of shar<span class=\"_ _3\"></span>es, Shar<span class=\"_ _3\"></span>eholders ar<span class=\"_ _1\"></span>e under gener<span class=\"_ _1\"></span>al law entitled t<span class=\"_ _1\"></span>o participate in an<span class=\"_ _1\"></span>y surplus asse<span class=\"_ _1\"></span>ts in a winding up in pr<span class=\"_ _3\"></span>oportion to their shar<span class=\"_ _3\"></span>eholdings.<span class=\"_ _28c\"> </span>Shar<span class=\"_ _1\"></span>e premium<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>Or<span class=\"_ _3\"></span>dinary Shares iss<span class=\"_ _1\"></span>ued by the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup ar<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>ecognised a<span class=\"_ _1\"></span>t the pr<span class=\"_ _1\"></span>oceeds abo<span class=\"_ _1\"></span>ve the nominal value being cr<span class=\"_ _3\"></span>edited to the sh<span class=\"_ _1\"></span>are pr<span class=\"_ _3\"></span>emium accoun<span class=\"_ _1\"></span>t (net of th<span class=\"_ _1\"></span>e dir<span class=\"_ _1\"></span>ect costs o<span class=\"_ _3\"></span>f issue). Any ex<span class=\"_ _3\"></span>cess incurr<span class=\"_ _3\"></span>ed from a sale o<span class=\"_ _1\"></span>f tr<span class=\"_ _1\"></span>easury shar<span class=\"_ _3\"></span>es is debited or cr<span class=\"_ _3\"></span>edited to the shar<span class=\"_ _3\"></span>e pr<span class=\"_ _1\"></span>emium accoun<span class=\"_ _1\"></span>t.<span class=\"_ _28c\"> </span><table class=\"s w1eb h19b\" id=\"_e21bddd7-f8ee-4a8a-8a28-4e6fa3b7f542\"><tr><td></td><td class=\"t m0 x463 h2d y2b0b ff2 fs12 fc1 sc0 ls1 ws0\">31 March<span class=\"_ _28c\"> </span></td><td class=\"t m0 x464 h22 y2b0c ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch</td></tr><tr><td></td><td class=\"t m0 x4f9 h2d y2b0d ff2 fs12 fc1 sc0 ls1 ws0\"> 2026 </td><td class=\"t m0 x4d9 h22 y2b0e ff3 fs12 fc4 sc0 ls1 ws0\"> 2025 </td></tr><tr><td></td><td class=\"t m0 x41e h2d y2b0f ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x41f h22 y2b10 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y2b11 wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5c5 y2b12 w37 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">61,441<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5c6 y2b11 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">61,886<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y2743 w1ec h161\"><div class=\"t m0 x230 h9 y277a ff3 fs7 fc4 sc0 ls1 ws0\">Pr<span class=\"_ _1\"></span>emium on shar<span class=\"_ _3\"></span>es issued on vesting o<span class=\"_ _3\"></span>f the<span class=\"_ _28c\"> </span></div><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">P<span class=\"_ _1\"></span>erf<span class=\"_ _1\"></span>ormance Shar<span class=\"_ _3\"></span>e Plan<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8c3 y2744 w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x506 y2743 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">105<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y2745 w1ed h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Sale of tr<span class=\"_ _3\"></span>easury shar<span class=\"_ _3\"></span>es</div><div class=\"t m0 x8c4 h2b y2747 ff3 fs18 fc4 sc0 ls1 ws0\">1<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8c5 y277d w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,634<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8c6 y277e w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(550)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a w1b2 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7a0 y274a w37 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">63,075<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7a1 y2749 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">61,441<span class=\"_ _28c\"> </span></div></td></tr></table>1. <span class=\"_ _b\"> </span><span class=\"ff4\">During the ye<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>, the Company sold 2,005,347 (2025: 500,000) tr<span class=\"_ _3\"></span>easury shares with a co<span class=\"_ _1\"></span>st of \u00a37,515,000 (2025: \u00a32,543,000) f<span class=\"_ _1\"></span>or </span>\u00a39,149,000 (2025: \u00a31,993,000).<span class=\"_ _28c\"> </span>Shar<span class=\"_ _1\"></span>es held in escro<span class=\"_ _1\"></span>w reserv<span class=\"_ _1\"></span>e<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup can issue shar<span class=\"_ _3\"></span>es to employe<span class=\"_ _1\"></span>es that ar<span class=\"_ _3\"></span>e subject to f<span class=\"_ _3\"></span>orfeitur<span class=\"_ _3\"></span>e if the employee ceases t<span class=\"_ _3\"></span>o be employed by the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup f<span class=\"_ _1\"></span>or a specified time period. Such shar<span class=\"_ _3\"></span>es ar<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>ecognised a<span class=\"_ _1\"></span>t cost and ar<span class=\"_ _3\"></span>e pre<span class=\"_ _1\"></span>sented in th<span class=\"_ _1\"></span>e statemen<span class=\"_ _1\"></span>t of financial po<span class=\"_ _1\"></span>sition as a deduction fr<span class=\"_ _1\"></span>om equity.<span class=\"_ _28c\"> </span>The shar<span class=\"_ _3\"></span>es held in escr<span class=\"_ _3\"></span>ow res<span class=\"_ _1\"></span>erve arises fr<span class=\"_ _3\"></span>om the acquisition of In<span class=\"_ _1\"></span>frastru<span class=\"_ _1\"></span>ctur<span class=\"_ _3\"></span>e Capital and accoun<span class=\"_ _1\"></span>ting tr<span class=\"_ _3\"></span>eatment of the initial sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e considera<span class=\"_ _1\"></span>tion under IFRS 3. If a seller f<span class=\"_ _3\"></span>orfeit<span class=\"_ _1\"></span>ed their shar<span class=\"_ _3\"></span>es, under the terms of shar<span class=\"_ _3\"></span>e and pur<span class=\"_ _1\"></span>chase agr<span class=\"_ _3\"></span>eement, these shar<span class=\"_ _3\"></span>es would be pr<span class=\"_ _1\"></span>oportionally allocated t<span class=\"_ _3\"></span>o the other sellers. A<span class=\"_ _1\"></span>s the good leav<span class=\"_ _3\"></span>er sellers cannot f<span class=\"_ _3\"></span>orfeit th<span class=\"_ _1\"></span>eir shar<span class=\"_ _3\"></span>es, any other f<span class=\"_ _3\"></span>orfeite<span class=\"_ _1\"></span>d shar<span class=\"_ _1\"></span>es would be alloca<span class=\"_ _1\"></span>ted to th<span class=\"_ _1\"></span>e good leav<span class=\"_ _1\"></span>ers and no<span class=\"_ _3\"></span>t ret<span class=\"_ _1\"></span>urned to the Compan<span class=\"_ _3\"></span>y.<span class=\"_ _28c\"> </span>On 30 September 2025, th<span class=\"_ _1\"></span>e remainin<span class=\"_ _1\"></span>g shar<span class=\"_ _1\"></span>es wer<span class=\"_ _3\"></span>e no longer subject t<span class=\"_ _1\"></span>o f<span class=\"_ _1\"></span>orfeit<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e. Consequen<span class=\"_ _1\"></span>tly<span class=\"_ _1\"></span>, a transf<span class=\"_ _3\"></span>er of \u00a38,103,000 (2025: \u00a38,103,000) was made in th<span class=\"_ _1\"></span>e shar<span class=\"_ _1\"></span>es held in escr<span class=\"_ _3\"></span>ow re<span class=\"_ _1\"></span>serve. Own shar<span class=\"_ _1\"></span>e reserv<span class=\"_ _1\"></span>e<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup operat<span class=\"_ _1\"></span>es a trust f<span class=\"_ _3\"></span>or the purpose of sa<span class=\"_ _1\"></span>tisfying certain shar<span class=\"_ _3\"></span>e awar<span class=\"_ _3\"></span>ds to employe<span class=\"_ _1\"></span>es. Own shar<span class=\"_ _3\"></span>es held are equity sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s of the C<span class=\"_ _1\"></span>ompany acquir<span class=\"_ _3\"></span>ed and held by this trust. Su<span class=\"_ _1\"></span>ch shar<span class=\"_ _1\"></span>es ar<span class=\"_ _3\"></span>e recognis<span class=\"_ _1\"></span>ed at cost an<span class=\"_ _1\"></span>d ar<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>esented in th<span class=\"_ _1\"></span>e statem<span class=\"_ _1\"></span>ent of financial position as a deduc<span class=\"_ _1\"></span>tion fr<span class=\"_ _1\"></span>om equity. No gain or lo<span class=\"_ _1\"></span>ss is re<span class=\"_ _1\"></span>cognised on the pur<span class=\"_ _3\"></span>chase, sale, issue or canc<span class=\"_ _1\"></span>ellation of the C<span class=\"_ _1\"></span>ompany\u2019s own sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>es.<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup operat<span class=\"_ _1\"></span>es a Shar<span class=\"_ _3\"></span>e Incentive Plan as per no<span class=\"_ _3\"></span>te 8. The Gr<span class=\"_ _3\"></span>oup operate<span class=\"_ _1\"></span>s a trust which holds shar<span class=\"_ _3\"></span>es that hav<span class=\"_ _1\"></span>e not y<span class=\"_ _1\"></span>et ve<span class=\"_ _1\"></span>sted unc<span class=\"_ _1\"></span>onditionally to employ<span class=\"_ _1\"></span>ees of th<span class=\"_ _1\"></span>e Gr<span class=\"_ _3\"></span>oup. A<span class=\"_ _3\"></span>t 31 March 2026, the t<span class=\"_ _1\"></span>otal number o<span class=\"_ _3\"></span>f shares held in tr<span class=\"_ _1\"></span>ust was 859,649 (2025: 724,751), including 465,397 (2025: 385,895) o<span class=\"_ _1\"></span>f matching sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>es at a cos<span class=\"_ _1\"></span>t of \u00a32,178,000 (2025: \u00a31,844,000), an incr<span class=\"_ _3\"></span>ease of \u00a3334,000 (2025: \u00a3649,000) on the prior ye<span class=\"_ _1\"></span>ar<span class=\"_ _0\"></span>.<span class=\"_ _28c\"> </span>T<span class=\"_ _0\"></span>reasury shar<span class=\"_ _3\"></span>e reserve<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>T<span class=\"_ _0\"></span>reas<span class=\"_ _1\"></span>ury shar<span class=\"_ _1\"></span>es held ar<span class=\"_ _3\"></span>e equity shares o<span class=\"_ _3\"></span>f the Company acquir<span class=\"_ _3\"></span>ed and held by the Company<span class=\"_ _1\"></span>. Such shar<span class=\"_ _3\"></span>es are r<span class=\"_ _3\"></span>ecognised at c<span class=\"_ _1\"></span>ost and ar<span class=\"_ _3\"></span>e pres<span class=\"_ _1\"></span>ented in the s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>t of financial po<span class=\"_ _1\"></span>sition as a deduction fr<span class=\"_ _3\"></span>om equity. No gain or loss is r<span class=\"_ _3\"></span>ecognised on the pur<span class=\"_ _1\"></span>chase, sale, issue or c<span class=\"_ _1\"></span>ancellation o<span class=\"_ _1\"></span>f the Company\u2019s o<span class=\"_ _1\"></span>wn shar<span class=\"_ _3\"></span>es.<span class=\"_ _28c\"> </span>The Compan<span class=\"_ _1\"></span>y announced a shar<span class=\"_ _3\"></span>e buyback pr<span class=\"_ _3\"></span>ogramme on 27 Oct<span class=\"_ _1\"></span>ober 2023 to buy b<span class=\"_ _1\"></span>ack Or<span class=\"_ _3\"></span>dinary Shares in th<span class=\"_ _1\"></span>e capital of the C<span class=\"_ _1\"></span>ompany. T<span class=\"_ _1\"></span>his buyback pr<span class=\"_ _3\"></span>ogramme comple<span class=\"_ _1\"></span>ted on 3 April 2025. On 10 April 2025, the C<span class=\"_ _1\"></span>ompany announc<span class=\"_ _1\"></span>ed a further shar<span class=\"_ _3\"></span>e buyback pr<span class=\"_ _1\"></span>ogramm<span class=\"_ _1\"></span>e of up t<span class=\"_ _1\"></span>o \u00a350 million over the n<span class=\"_ _1\"></span>ext thr<span class=\"_ _1\"></span>ee year<span class=\"_ _3\"></span>s. The bought ba<span class=\"_ _1\"></span>ck shar<span class=\"_ _1\"></span>es ar<span class=\"_ _1\"></span>e held in tr<span class=\"_ _3\"></span>easury and hav<span class=\"_ _1\"></span>e no vo<span class=\"_ _1\"></span>ting rights or en<span class=\"_ _1\"></span>titlement to dividend<span class=\"_ _1\"></span>s.<span class=\"_ _28c\"> </span> The mov<span class=\"_ _3\"></span>ements in tre<span class=\"_ _1\"></span>asury shar<span class=\"_ _3\"></span>es during the period ar<span class=\"_ _1\"></span>e shown belo<span class=\"_ _1\"></span>w:<span class=\"_ _28c\"> </span><table class=\"s w1ee h19c\" id=\"_82c243da-dbd3-4537-b2bb-3a689b36fa97\"><tr><td></td><td class=\"t m0 x8c7 h2d y2b13 ff2 fs12 fc1 sc0 ls1 ws0\">31 March<span class=\"_ _28c\"> </span></td><td></td><td class=\"t m0 x22d h22 y2b14 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td><td></td></tr><tr><td></td><td class=\"t m0 x36c h2d y2b15 ff2 fs12 fc1 sc0 ls1 ws0\"> 2026 </td><td class=\"t m0 x2cb h2d y2b16 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x22f h22 y2b17 ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x22e h22 y2b18 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x8c8 h2d y2b19 ff2 fs12 fc1 sc0 ls1 ws0\">Number </td><td class=\"t m0 x64b h2d y2b1a ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x889 h22 y2b1b ff4 fs12 fc4 sc0 ls1 ws0\">Number </td><td class=\"t m0 x2e0 h22 y2b1c ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x8c7 h2d y2b1d ff2 fs12 fc1 sc0 ls1 ws0\">of shar<span class=\"_ _1\"></span>es<span class=\"_ _28c\"> </span></td><td class=\"t m0 x64b h2d y2b1e ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x8c9 h22 y2b1f ff3 fs12 fc4 sc0 ls1 ws0\">of shar<span class=\"_ _3\"></span>es<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2cd h22 y2977 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y28fc wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8ca y28fd w118 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2,565,176<span class=\"_ _28c\"> </span></div></td><td class=\"c n x68a y28fd w37 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">10,280<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8cb y28fc w2b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">236,492<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8cc y28fc w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">967<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y28fe w1ef h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Pur<span class=\"_ _3\"></span>chase of own shar<span class=\"_ _3\"></span>es</div><div class=\"t m0 x8cd h2b y2747 ff3 fs18 fc4 sc0 ls1 ws0\">1<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8ce y28ff w118 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,441,893<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8cf y28ff w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">18,797<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8d0 y28fe w118 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">3,720,423<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8d1 y28fe w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">15,989<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y2900 w1f0 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>ransf<span class=\"_ _3\"></span>er of tr<span class=\"_ _1\"></span>easury shar<span class=\"_ _3\"></span>es on exer<span class=\"_ _3\"></span>cise of shar<span class=\"_ _3\"></span>e options</div><div class=\"t m0 x8d2 h2b y2747 ff3 fs18 fc4 sc0 ls1 ws0\">2<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8d3 y28b0 w1f1 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(1,206,776)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8d4 y28b0 w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(5,152)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8d5 y28af w33 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(891,739)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8d6 y28af w4a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(4,133)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y2743 w1f2 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>ransf<span class=\"_ _3\"></span>er on fulfilment o<span class=\"_ _1\"></span>f earn-out pa<span class=\"_ _1\"></span>yable in shar<span class=\"_ _3\"></span>es for Infr<span class=\"_ _3\"></span>astructur<span class=\"_ _3\"></span>e Capital acquisition</div><div class=\"t m0 x8d7 h2b y2747 ff3 fs18 fc4 sc0 ls1 ws0\">3<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8d3 y2744 w1f1 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(1,041,557)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8d4 y2744 w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(4,573)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8d8 y2743 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8d9 y2743 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y2745 w1f3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Sale of tr<span class=\"_ _3\"></span>easury shar<span class=\"_ _3\"></span>es</div><div class=\"t m0 x8da h2b y2747 ff3 fs18 fc4 sc0 ls1 ws0\">4<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8d3 y277d w1f1 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(2,005,347)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8d4 y277d w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(7,515)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8d5 y277e w33 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(500,000)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8d6 y277e w4a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(2,543)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a wd6 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8ca y274a w118 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2,753,389<span class=\"_ _28c\"> </span></div></td><td class=\"c n x68a y274a w37 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">11,837<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8db y2749 w118 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,565,176<span class=\"_ _28c\"> </span></div></td><td class=\"c n x708 y2749 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">10,280<span class=\"_ _28c\"> </span></div></td></tr></table>1. <span class=\"_ _b\"> </span>A<span class=\"_ _3\"></span>t 31 March 2026, 65,182 (2025: 41,730) share<span class=\"_ _1\"></span>s at a cost o<span class=\"_ _1\"></span>f \u00a3229,000 (2025: \u00a3148,000) had been bought b<span class=\"_ _1\"></span>ack but not paid in cash un<span class=\"_ _1\"></span>til April 2026 (2025: April 2025). T<span class=\"_ _3\"></span>otal cash paid f<span class=\"_ _3\"></span>or treasury shar<span class=\"_ _3\"></span>es during the year is \u00a318,716,000 (2025: \u00a315,841,000).<span class=\"_ _28c\"> </span>2. <span class=\"_ _b\"> </span><span class=\"ff4\">During the ye<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>, the FY23 (2025: FY22) PSP Gr<span class=\"_ _1\"></span>ant vest<span class=\"_ _1\"></span>ed and 1,206,776 (2025: 891,739) share<span class=\"_ _1\"></span>s that wer<span class=\"_ _1\"></span>e held in tre<span class=\"_ _1\"></span>asury at a cost o<span class=\"_ _1\"></span>f \u00a35,152,000 (2025: \u00a34,133,000) wer<span class=\"_ _1\"></span>e utilised to service the e<span class=\"_ _1\"></span>xer<span class=\"_ _3\"></span>cised options.<span class=\"_ _28c\"> </span></span>3. <span class=\"_ _b\"> </span><span class=\"ff4\">In December 2025, the Gr<span class=\"_ _3\"></span>oup instructed 1,041,557 shar<span class=\"_ _3\"></span>es to be transf<span class=\"_ _1\"></span>erred ou<span class=\"_ _1\"></span>t of tr<span class=\"_ _1\"></span>easury to se<span class=\"_ _1\"></span>ttle its obligation o<span class=\"_ _3\"></span>f A$9.8 mi<span class=\"_ _2\"></span>llion in r<span class=\"_ _1\"></span>espect of the shar<span class=\"_ _3\"></span>es component of the Infr<span class=\"_ _1\"></span>astructur<span class=\"_ _3\"></span>e Capital earn-out considera<span class=\"_ _1\"></span>tion.<span class=\"_ _28c\"> </span></span>4. <span class=\"_ _b\"> </span><span class=\"ff4\">During the ye<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>, the Company sold 2,005,347 (2025: 500,000) tr<span class=\"_ _3\"></span>easury shares with a co<span class=\"_ _1\"></span>st of \u00a37,515,000 (2025: \u00a32,543,000) f<span class=\"_ _1\"></span>or \u00a39,149,000 (2025: \u00a31,993,000).<span class=\"_ _28c\"> </span></span>Shar<span class=\"_ _1\"></span>e-based payment r<span class=\"_ _1\"></span>eserve<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>The shar<span class=\"_ _3\"></span>e-based payment r<span class=\"_ _3\"></span>eserve is us<span class=\"_ _1\"></span>ed to r<span class=\"_ _3\"></span>ecognise the cumulativ<span class=\"_ _1\"></span>e fair value o<span class=\"_ _3\"></span>f equity-settled shar<span class=\"_ _3\"></span>e-based paymen<span class=\"_ _1\"></span>t transac<span class=\"_ _1\"></span>tions until such time as the r<span class=\"_ _3\"></span>elated equity instr<span class=\"_ _1\"></span>uments ar<span class=\"_ _3\"></span>e ex<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>cised, f<span class=\"_ _1\"></span>orf<span class=\"_ _1\"></span>eited or lapse. W<span class=\"_ _1\"></span>hen vest<span class=\"_ _1\"></span>ed shar<span class=\"_ _3\"></span>e options are ex<span class=\"_ _3\"></span>ercised, the c<span class=\"_ _1\"></span>umulative am<span class=\"_ _1\"></span>ount pr<span class=\"_ _3\"></span>eviously r<span class=\"_ _1\"></span>ecognised in the sh<span class=\"_ _1\"></span>are-b<span class=\"_ _1\"></span>ased paymen<span class=\"_ _1\"></span>t r<span class=\"_ _1\"></span>eserve in r<span class=\"_ _3\"></span>espect of tho<span class=\"_ _1\"></span>se options is transf<span class=\"_ _3\"></span>erre<span class=\"_ _1\"></span>d to r<span class=\"_ _3\"></span>etained earnings.<span class=\"_ _28c\"> </span>The shar<span class=\"_ _3\"></span>e-based payment r<span class=\"_ _3\"></span>eserve r<span class=\"_ _3\"></span>epres<span class=\"_ _1\"></span>ents the cumula<span class=\"_ _1\"></span>tive cos<span class=\"_ _1\"></span>t of the Gr<span class=\"_ _3\"></span>oup\u2019s shar<span class=\"_ _1\"></span>e-based r<span class=\"_ _3\"></span>emuneration s<span class=\"_ _1\"></span>chemes and associat<span class=\"_ _3\"></span>ed deferr<span class=\"_ _3\"></span>ed tax toge<span class=\"_ _3\"></span>ther with the cumulative co<span class=\"_ _1\"></span>st of the r<span class=\"_ _1\"></span>emuner<span class=\"_ _1\"></span>ation f<span class=\"_ _1\"></span>or post-combina<span class=\"_ _1\"></span>tion services arising fr<span class=\"_ _3\"></span>om acquisitions (see no<span class=\"_ _1\"></span>te 8 f<span class=\"_ _3\"></span>or share-bas<span class=\"_ _1\"></span>ed payments<span class=\"_ _3\"></span>). The cumulative co<span class=\"_ _1\"></span>st is analysed on the ne<span class=\"_ _1\"></span>xt page.<span class=\"_ _28c\"> </span><div class=\"gs219\"><table class=\"s w1f4 h19d\" id=\"_a5b9fd89-4873-414a-8f5c-ea749e95f8b4\"><tr><td></td><td></td><td></td><td class=\"c n x8dc y2b20 wd8 h16e\"><div class=\"t m0 x230 h22 y289c ff2 fs12 fc1 sc0 ls1 ws0\">31 March 2026<span class=\"_ _28c\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x8dd y2b21 w1d8 h159\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch 2025<span class=\"_ _28c\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t mb2 x8de h2d y2b22 ff2 fs12 fc1 sc0 ls61 ws0\">Remuneration f<span class=\"_ _3\"></span>or</td><td></td><td></td><td></td><td class=\"t mb2 x8df h22 y2b22 ff3 fs12 fc4 sc0 ls61 ws0\">Remuner<span class=\"_ _3\"></span>ation for</td><td></td></tr><tr><td></td><td class=\"t m0 x8e0 h2d y2b23 ff2 fs12 fc1 sc0 ls1 ws0\">Perf<span class=\"_ _3\"></span>ormance<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2d1 h2d y2b24 ff2 fs12 fc1 sc0 ls1 ws0\">Share </td><td class=\"t mb2 x8e1 h2d y2b25 ff2 fs12 fc1 sc0 ls61 ws0\"> post-combination</td><td></td><td class=\"t m0 x8e2 h22 y2b26 ff3 fs12 fc4 sc0 ls1 ws0\">Perf<span class=\"_ _3\"></span>ormance<span class=\"_ _28c\"> </span></td><td class=\"t m0 x7d6 h22 y2b27 ff3 fs12 fc4 sc0 ls1 ws0\">Shar<span class=\"_ _3\"></span>e </td><td class=\"t mb2 x8e3 h22 y2b25 ff3 fs12 fc4 sc0 ls61 ws0\"> post-combina<span class=\"_ _1\"></span>tion</td><td></td></tr><tr><td></td><td class=\"t m0 x8e4 h2d y2b28 ff2 fs12 fc1 sc0 ls1 ws0\"> Share Plan </td><td class=\"t m0 x8e5 h2d y2b29 ff2 fs12 fc1 sc0 ls1 ws0\">Incentive Plan<span class=\"_ _28c\"> </span></td><td class=\"t mb2 x642 h2d y2b2a ff2 fs12 fc1 sc0 ls61 ws0\"> services </td><td class=\"t m0 x518 h2d y2b2b ff2 fs12 fc1 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m0 x8e6 h22 y2b2c ff3 fs12 fc4 sc0 ls1 ws0\"> Shar<span class=\"_ _3\"></span>e Plan </td><td class=\"t m0 x8e7 h22 y2b2d ff3 fs12 fc4 sc0 ls1 ws0\">Incentiv<span class=\"_ _1\"></span>e Plan<span class=\"_ _28c\"> </span></td><td class=\"t mb2 x8e8 h22 y2b2a ff3 fs12 fc4 sc0 ls61 ws0\"> services </td><td class=\"t m0 x2cd h22 y2b2b ff3 fs12 fc4 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td></tr><tr><td></td><td class=\"t m0 x681 h2d y2b2e ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x2d1 h2d y2b2f ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x485 h2d y2b30 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x518 h2d y2b30 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2de h22 y2b31 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x7d6 h22 y2b32 ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x22f h22 y2b30 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2cd h22 y2b30 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x256 h2e y2b33 ff2 fs7 fc1 sc0 ls1 ws0\">Cost<span class=\"_ _28c\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x234 y2b34 wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8e9 y2b35 w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,548<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8ea y2b35 w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,087<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8eb y2b35 w8c h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">6,073<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8ec y2b35 w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">10,708<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8ed y2b34 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,957<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8ee y2b34 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">736<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8ef y2b34 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">10,744<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8f0 y2b34 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">14,437<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y2b36 w1f5 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Additions</div><div class=\"t m0 x8f1 h2b y2747 ff3 fs18 fc4 sc0 ls1 ws0\">1<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8f2 y276c w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2,270<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8f3 y276c w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">400<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8f4 y276c w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,140<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8f5 y276c w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,810<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8f6 y276b w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,918<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8f7 y276b w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">351<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8f8 y276b w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">3,432<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8f9 y276b w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,701<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y295a w1f6 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>ransf<span class=\"_ _3\"></span>er on exer<span class=\"_ _3\"></span>cise of shar<span class=\"_ _3\"></span>e options<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8fa y295b w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(2,042)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e8 y295b w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e9 y295b w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8fb y295b w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(2,042)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8fc y295a w4a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(1,222)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8fd y295a w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8fe y295a w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8ff y295a w2e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(1,222)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2b37 w1f7 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Shar<span class=\"_ _3\"></span>es issued on vestin<span class=\"_ _1\"></span>g of the P<span class=\"_ _3\"></span>erformanc<span class=\"_ _1\"></span>e Shar<span class=\"_ _3\"></span>e Plan<span class=\"_ _28c\"> </span></div></td><td class=\"c n x900 y2b38 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x901 y2b38 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x902 y2b38 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x903 y2b38 w74 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x904 y2b37 w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(105)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x905 y2b37 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x906 y2b37 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x907 y2b37 w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(105)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h9 y2b39 ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>ransf<span class=\"_ _3\"></span>er on vesting of initial c<span class=\"_ _1\"></span>onsideration sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>es f<span class=\"_ _1\"></span>or Infras<span class=\"_ _1\"></span>tructur<span class=\"_ _3\"></span>e  </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x234 y2799 w1f8 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Capital acquisition<span class=\"_ _28c\"> </span></div></td><td class=\"c n x908 y279a w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x909 y279a w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x90a y279a w3c h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(7,213)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x90b y279a w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(7,213)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x90c y2799 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x90d y2799 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x90e y2799 w2e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(8,103)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x90f y2799 w4a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(8,103)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y279c wd6 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x910 y279c w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,776<span class=\"_ _28c\"> </span></div></td><td class=\"c n x911 y279c w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,487<span class=\"_ _28c\"> </span></div></td><td class=\"c n x912 y279c w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x913 y279c w8c h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">5,263<span class=\"_ _28c\"> </span></div></td><td class=\"c n x914 y279b w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">3,548<span class=\"_ _28c\"> </span></div></td><td class=\"c n x915 y279b w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,087<span class=\"_ _28c\"> </span></div></td><td class=\"c n x916 y279b w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">6,073<span class=\"_ _28c\"> </span></div></td><td class=\"c n x917 y279b w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">10,708<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y2b3a ff1b fs7 fc1 sc0 ls1 ws0\">Def<span class=\"_ _1\"></span>erred tax<span class=\"_ _28c\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x234 y279f wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x918 y27a0 w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">251<span class=\"_ _28c\"> </span></div></td><td class=\"c n x919 y27a0 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x91a y27a0 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x91b y27a0 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">251<span class=\"_ _28c\"> </span></div></td><td class=\"c n x91c y279f w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">191<span class=\"_ _28c\"> </span></div></td><td class=\"c n x91d y279f w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x91e y279f w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x240 y279f w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">191<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y27a1 w186 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Additions<span class=\"_ _28c\"> </span></div></td><td class=\"c n x91f y27a2 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x920 y27a2 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x921 y27a2 w74 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x922 y27a2 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x923 y27a1 w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">60<span class=\"_ _28c\"> </span></div></td><td class=\"c n x924 y27a1 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x925 y27a1 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x926 y27a1 w41 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">60<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w1f9 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Deductions<span class=\"_ _28c\"> </span></div></td><td class=\"c n x927 y277c w9d h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(251)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x928 y277c w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x929 y277c w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x92a y277c w65 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(251)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x92b y277b w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x24a y277b w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x51c y277b w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x92c y277b w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277d wd6 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x92d y277d w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x92e y277d w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x92f y277d w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x930 y277d w74 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x931 y277e w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">251<span class=\"_ _28c\"> </span></div></td><td class=\"c n x932 y277e w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x933 y277e w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x934 y277e w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">251<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a w1fa h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">Net value at end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x935 y274a w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,776<span class=\"_ _28c\"> </span></div></td><td class=\"c n x936 y274a w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,487<span class=\"_ _28c\"> </span></div></td><td class=\"c n x937 y274a w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x938 y274a w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">5,263<span class=\"_ _28c\"> </span></div></td><td class=\"c n x939 y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">3,799<span class=\"_ _28c\"> </span></div></td><td class=\"c n x93a y2749 w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,087<span class=\"_ _28c\"> </span></div></td><td class=\"c n x93b y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">6,073<span class=\"_ _28c\"> </span></div></td><td class=\"c n x93c y2749 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">10,959<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 hd ff3 fsb fc4 sc0 ls1 ws0 gs3fe\">1. <span class=\"_ _b\"> </span>The additions f<span class=\"_ _3\"></span>or the year includes \u00a3179,000 (2025: \u00a3131,000) r<span class=\"_ _1\"></span>elating to discontin<span class=\"_ _1\"></span>ued operations. </div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs3ff\">Gr<span class=\"_ _1\"></span>oup reor<span class=\"_ _3\"></span>ganisation reserv<span class=\"_ _1\"></span>e<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs400\">The Gr<span class=\"_ _3\"></span>oup reor<span class=\"_ _3\"></span>ganisation r<span class=\"_ _3\"></span>eserve consists o<span class=\"_ _3\"></span>f the Ordinary Sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e capital of F<span class=\"_ _3\"></span>oresigh<span class=\"_ _3\"></span>t Group CI Limit<span class=\"_ _3\"></span>ed. As there is no in<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>ent in F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>esight G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup CI Limited held in the b<span class=\"_ _1\"></span>ooks of an<span class=\"_ _1\"></span>y holding </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs401\">companies (F<span class=\"_ _3\"></span>oresigh<span class=\"_ _1\"></span>t Gr<span class=\"_ _3\"></span>oup Holdings Limited<span class=\"_ _1\"></span>) this balance is lef<span class=\"_ _3\"></span>t as a Group r<span class=\"_ _3\"></span>eserve.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs402\">F<span class=\"_ _1\"></span>oreign e<span class=\"_ _1\"></span>x<span class=\"_ _1\"></span>change r<span class=\"_ _1\"></span>eserve<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs403\">The f<span class=\"_ _3\"></span>oreign ex<span class=\"_ _3\"></span>change r<span class=\"_ _1\"></span>eserve inclu<span class=\"_ _1\"></span>des all ex<span class=\"_ _1\"></span>change diff<span class=\"_ _3\"></span>erenc<span class=\"_ _1\"></span>es fr<span class=\"_ _1\"></span>om transla<span class=\"_ _1\"></span>ting Gr<span class=\"_ _3\"></span>oup entities that hav<span class=\"_ _3\"></span>e a functional curr<span class=\"_ _1\"></span>ency diff<span class=\"_ _3\"></span>erent fr<span class=\"_ _3\"></span>om the pre<span class=\"_ _1\"></span>sentational curr<span class=\"_ _3\"></span>ency of the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs404\">Retained earning<span class=\"_ _1\"></span>s<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs405\">Includes all curr<span class=\"_ _3\"></span>ent and prior period r<span class=\"_ _3\"></span>etained pro<span class=\"_ _3\"></span>fits and losses r<span class=\"_ _3\"></span>educed by any dividen<span class=\"_ _1\"></span>ds paid.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-567": {
   "value": "Accounting policy:<span class=\"_ _28c\"> </span>Or<span class=\"_ _3\"></span>dinary Shares ar<span class=\"_ _3\"></span>e classified as equity. Incr<span class=\"_ _3\"></span>emental costs dir<span class=\"_ _3\"></span>ectly at<span class=\"_ _1\"></span>tributable to th<span class=\"_ _1\"></span>e issue o<span class=\"_ _1\"></span>f new shar<span class=\"_ _3\"></span>es are sho<span class=\"_ _1\"></span>wn in shar<span class=\"_ _3\"></span>e premium as a deduc<span class=\"_ _1\"></span>tion fr<span class=\"_ _1\"></span>om the pr<span class=\"_ _1\"></span>oceeds.<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>Or<span class=\"_ _3\"></span>dinary Shares iss<span class=\"_ _1\"></span>ued by the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup ar<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>ecognised a<span class=\"_ _1\"></span>t the pr<span class=\"_ _1\"></span>oceeds abo<span class=\"_ _1\"></span>ve the nominal value being cr<span class=\"_ _3\"></span>edited to the sh<span class=\"_ _1\"></span>are pr<span class=\"_ _3\"></span>emium accoun<span class=\"_ _1\"></span>t (net of th<span class=\"_ _1\"></span>e dir<span class=\"_ _1\"></span>ect costs o<span class=\"_ _3\"></span>f issue). Any ex<span class=\"_ _3\"></span>cess incurr<span class=\"_ _3\"></span>ed from a sale o<span class=\"_ _1\"></span>f tr<span class=\"_ _1\"></span>easury shar<span class=\"_ _3\"></span>es is debited or cr<span class=\"_ _3\"></span>edited to the shar<span class=\"_ _3\"></span>e pr<span class=\"_ _1\"></span>emium accoun<span class=\"_ _1\"></span>t.<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-544": {
   "value": "26. Shar<span class=\"_ _1\"></span>e capital and other r<span class=\"_ _1\"></span>eserves<span class=\"_ _28c\"> </span>Shar<span class=\"_ _1\"></span>es held in escro<span class=\"_ _1\"></span>w reserv<span class=\"_ _1\"></span>e<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup can issue shar<span class=\"_ _3\"></span>es to employe<span class=\"_ _1\"></span>es that ar<span class=\"_ _3\"></span>e subject to f<span class=\"_ _3\"></span>orfeitur<span class=\"_ _3\"></span>e if the employee ceases t<span class=\"_ _3\"></span>o be employed by the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup f<span class=\"_ _1\"></span>or a specified time period. Such shar<span class=\"_ _3\"></span>es ar<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>ecognised a<span class=\"_ _1\"></span>t cost and ar<span class=\"_ _3\"></span>e pre<span class=\"_ _1\"></span>sented in th<span class=\"_ _1\"></span>e statemen<span class=\"_ _1\"></span>t of financial po<span class=\"_ _1\"></span>sition as a deduction fr<span class=\"_ _1\"></span>om equity.<span class=\"_ _28c\"> </span>The shar<span class=\"_ _3\"></span>es held in escr<span class=\"_ _3\"></span>ow res<span class=\"_ _1\"></span>erve arises fr<span class=\"_ _3\"></span>om the acquisition of In<span class=\"_ _1\"></span>frastru<span class=\"_ _1\"></span>ctur<span class=\"_ _3\"></span>e Capital and accoun<span class=\"_ _1\"></span>ting tr<span class=\"_ _3\"></span>eatment of the initial sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e considera<span class=\"_ _1\"></span>tion under IFRS 3. If a seller f<span class=\"_ _3\"></span>orfeit<span class=\"_ _1\"></span>ed their shar<span class=\"_ _3\"></span>es, under the terms of shar<span class=\"_ _3\"></span>e and pur<span class=\"_ _1\"></span>chase agr<span class=\"_ _3\"></span>eement, these shar<span class=\"_ _3\"></span>es would be pr<span class=\"_ _1\"></span>oportionally allocated t<span class=\"_ _3\"></span>o the other sellers. A<span class=\"_ _1\"></span>s the good leav<span class=\"_ _3\"></span>er sellers cannot f<span class=\"_ _3\"></span>orfeit th<span class=\"_ _1\"></span>eir shar<span class=\"_ _3\"></span>es, any other f<span class=\"_ _3\"></span>orfeite<span class=\"_ _1\"></span>d shar<span class=\"_ _1\"></span>es would be alloca<span class=\"_ _1\"></span>ted to th<span class=\"_ _1\"></span>e good leav<span class=\"_ _1\"></span>ers and no<span class=\"_ _3\"></span>t ret<span class=\"_ _1\"></span>urned to the Compan<span class=\"_ _3\"></span>y.<span class=\"_ _28c\"> </span>On 30 September 2025, th<span class=\"_ _1\"></span>e remainin<span class=\"_ _1\"></span>g shar<span class=\"_ _1\"></span>es wer<span class=\"_ _3\"></span>e no longer subject t<span class=\"_ _1\"></span>o f<span class=\"_ _1\"></span>orfeit<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e. Consequen<span class=\"_ _1\"></span>tly<span class=\"_ _1\"></span>, a transf<span class=\"_ _3\"></span>er of \u00a38,103,000 (2025: \u00a38,103,000) was made in th<span class=\"_ _1\"></span>e shar<span class=\"_ _1\"></span>es held in escr<span class=\"_ _3\"></span>ow re<span class=\"_ _1\"></span>serve. Own shar<span class=\"_ _1\"></span>e reserv<span class=\"_ _1\"></span>e<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup operat<span class=\"_ _1\"></span>es a trust f<span class=\"_ _3\"></span>or the purpose of sa<span class=\"_ _1\"></span>tisfying certain shar<span class=\"_ _3\"></span>e awar<span class=\"_ _3\"></span>ds to employe<span class=\"_ _1\"></span>es. Own shar<span class=\"_ _3\"></span>es held are equity sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s of the C<span class=\"_ _1\"></span>ompany acquir<span class=\"_ _3\"></span>ed and held by this trust. Su<span class=\"_ _1\"></span>ch shar<span class=\"_ _1\"></span>es ar<span class=\"_ _3\"></span>e recognis<span class=\"_ _1\"></span>ed at cost an<span class=\"_ _1\"></span>d ar<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>esented in th<span class=\"_ _1\"></span>e statem<span class=\"_ _1\"></span>ent of financial position as a deduc<span class=\"_ _1\"></span>tion fr<span class=\"_ _1\"></span>om equity. No gain or lo<span class=\"_ _1\"></span>ss is re<span class=\"_ _1\"></span>cognised on the pur<span class=\"_ _3\"></span>chase, sale, issue or canc<span class=\"_ _1\"></span>ellation of the C<span class=\"_ _1\"></span>ompany\u2019s own sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>es.<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup operat<span class=\"_ _1\"></span>es a Shar<span class=\"_ _3\"></span>e Incentive Plan as per no<span class=\"_ _3\"></span>te 8. The Gr<span class=\"_ _3\"></span>oup operate<span class=\"_ _1\"></span>s a trust which holds shar<span class=\"_ _3\"></span>es that hav<span class=\"_ _1\"></span>e not y<span class=\"_ _1\"></span>et ve<span class=\"_ _1\"></span>sted unc<span class=\"_ _1\"></span>onditionally to employ<span class=\"_ _1\"></span>ees of th<span class=\"_ _1\"></span>e Gr<span class=\"_ _3\"></span>oup. A<span class=\"_ _3\"></span>t 31 March 2026, the t<span class=\"_ _1\"></span>otal number o<span class=\"_ _3\"></span>f shares held in tr<span class=\"_ _1\"></span>ust was 859,649 (2025: 724,751), including 465,397 (2025: 385,895) o<span class=\"_ _1\"></span>f matching sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>es at a cos<span class=\"_ _1\"></span>t of \u00a32,178,000 (2025: \u00a31,844,000), an incr<span class=\"_ _3\"></span>ease of \u00a3334,000 (2025: \u00a3649,000) on the prior ye<span class=\"_ _1\"></span>ar<span class=\"_ _0\"></span>.<span class=\"_ _28c\"> </span>T<span class=\"_ _0\"></span>reasury shar<span class=\"_ _3\"></span>e reserve<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>T<span class=\"_ _0\"></span>reas<span class=\"_ _1\"></span>ury shar<span class=\"_ _1\"></span>es held ar<span class=\"_ _3\"></span>e equity shares o<span class=\"_ _3\"></span>f the Company acquir<span class=\"_ _3\"></span>ed and held by the Company<span class=\"_ _1\"></span>. Such shar<span class=\"_ _3\"></span>es are r<span class=\"_ _3\"></span>ecognised at c<span class=\"_ _1\"></span>ost and ar<span class=\"_ _3\"></span>e pres<span class=\"_ _1\"></span>ented in the s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>t of financial po<span class=\"_ _1\"></span>sition as a deduction fr<span class=\"_ _3\"></span>om equity. No gain or loss is r<span class=\"_ _3\"></span>ecognised on the pur<span class=\"_ _1\"></span>chase, sale, issue or c<span class=\"_ _1\"></span>ancellation o<span class=\"_ _1\"></span>f the Company\u2019s o<span class=\"_ _1\"></span>wn shar<span class=\"_ _3\"></span>es.<span class=\"_ _28c\"> </span>The Compan<span class=\"_ _1\"></span>y announced a shar<span class=\"_ _3\"></span>e buyback pr<span class=\"_ _3\"></span>ogramme on 27 Oct<span class=\"_ _1\"></span>ober 2023 to buy b<span class=\"_ _1\"></span>ack Or<span class=\"_ _3\"></span>dinary Shares in th<span class=\"_ _1\"></span>e capital of the C<span class=\"_ _1\"></span>ompany. T<span class=\"_ _1\"></span>his buyback pr<span class=\"_ _3\"></span>ogramme comple<span class=\"_ _1\"></span>ted on 3 April 2025. On 10 April 2025, the C<span class=\"_ _1\"></span>ompany announc<span class=\"_ _1\"></span>ed a further shar<span class=\"_ _3\"></span>e buyback pr<span class=\"_ _1\"></span>ogramm<span class=\"_ _1\"></span>e of up t<span class=\"_ _1\"></span>o \u00a350 million over the n<span class=\"_ _1\"></span>ext thr<span class=\"_ _1\"></span>ee year<span class=\"_ _3\"></span>s. The bought ba<span class=\"_ _1\"></span>ck shar<span class=\"_ _1\"></span>es ar<span class=\"_ _1\"></span>e held in tr<span class=\"_ _3\"></span>easury and hav<span class=\"_ _1\"></span>e no vo<span class=\"_ _1\"></span>ting rights or en<span class=\"_ _1\"></span>titlement to dividend<span class=\"_ _1\"></span>s.<span class=\"_ _28c\"> </span>The mov<span class=\"_ _3\"></span>ements in tre<span class=\"_ _1\"></span>asury shar<span class=\"_ _3\"></span>es during the period ar<span class=\"_ _1\"></span>e shown belo<span class=\"_ _1\"></span>w:<span class=\"_ _28c\"> </span><table class=\"s w1ee h19c\" id=\"_82c243da-dbd3-4537-b2bb-3a689b36fa97\"><tr><td></td><td class=\"t m0 x8c7 h2d y2b13 ff2 fs12 fc1 sc0 ls1 ws0\">31 March<span class=\"_ _28c\"> </span></td><td></td><td class=\"t m0 x22d h22 y2b14 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td><td></td></tr><tr><td></td><td class=\"t m0 x36c h2d y2b15 ff2 fs12 fc1 sc0 ls1 ws0\"> 2026 </td><td class=\"t m0 x2cb h2d y2b16 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x22f h22 y2b17 ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x22e h22 y2b18 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x8c8 h2d y2b19 ff2 fs12 fc1 sc0 ls1 ws0\">Number </td><td class=\"t m0 x64b h2d y2b1a ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x889 h22 y2b1b ff4 fs12 fc4 sc0 ls1 ws0\">Number </td><td class=\"t m0 x2e0 h22 y2b1c ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x8c7 h2d y2b1d ff2 fs12 fc1 sc0 ls1 ws0\">of shar<span class=\"_ _1\"></span>es<span class=\"_ _28c\"> </span></td><td class=\"t m0 x64b h2d y2b1e ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x8c9 h22 y2b1f ff3 fs12 fc4 sc0 ls1 ws0\">of shar<span class=\"_ _3\"></span>es<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2cd h22 y2977 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y28fc wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8ca y28fd w118 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2,565,176<span class=\"_ _28c\"> </span></div></td><td class=\"c n x68a y28fd w37 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">10,280<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8cb y28fc w2b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">236,492<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8cc y28fc w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">967<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y28fe w1ef h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Pur<span class=\"_ _3\"></span>chase of own shar<span class=\"_ _3\"></span>es</div><div class=\"t m0 x8cd h2b y2747 ff3 fs18 fc4 sc0 ls1 ws0\">1<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8ce y28ff w118 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,441,893<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8cf y28ff w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">18,797<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8d0 y28fe w118 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">3,720,423<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8d1 y28fe w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">15,989<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y2900 w1f0 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>ransf<span class=\"_ _3\"></span>er of tr<span class=\"_ _1\"></span>easury shar<span class=\"_ _3\"></span>es on exer<span class=\"_ _3\"></span>cise of shar<span class=\"_ _3\"></span>e options</div><div class=\"t m0 x8d2 h2b y2747 ff3 fs18 fc4 sc0 ls1 ws0\">2<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8d3 y28b0 w1f1 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(1,206,776)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8d4 y28b0 w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(5,152)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8d5 y28af w33 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(891,739)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8d6 y28af w4a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(4,133)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y2743 w1f2 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>ransf<span class=\"_ _3\"></span>er on fulfilment o<span class=\"_ _1\"></span>f earn-out pa<span class=\"_ _1\"></span>yable in shar<span class=\"_ _3\"></span>es for Infr<span class=\"_ _3\"></span>astructur<span class=\"_ _3\"></span>e Capital acquisition</div><div class=\"t m0 x8d7 h2b y2747 ff3 fs18 fc4 sc0 ls1 ws0\">3<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8d3 y2744 w1f1 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(1,041,557)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8d4 y2744 w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(4,573)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8d8 y2743 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8d9 y2743 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y2745 w1f3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Sale of tr<span class=\"_ _3\"></span>easury shar<span class=\"_ _3\"></span>es</div><div class=\"t m0 x8da h2b y2747 ff3 fs18 fc4 sc0 ls1 ws0\">4<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8d3 y277d w1f1 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(2,005,347)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8d4 y277d w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(7,515)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8d5 y277e w33 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(500,000)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8d6 y277e w4a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(2,543)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a wd6 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8ca y274a w118 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2,753,389<span class=\"_ _28c\"> </span></div></td><td class=\"c n x68a y274a w37 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">11,837<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8db y2749 w118 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,565,176<span class=\"_ _28c\"> </span></div></td><td class=\"c n x708 y2749 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">10,280<span class=\"_ _28c\"> </span></div></td></tr></table>1. <span class=\"_ _b\"> </span>A<span class=\"_ _3\"></span>t 31 March 2026, 65,182 (2025: 41,730) share<span class=\"_ _1\"></span>s at a cost o<span class=\"_ _1\"></span>f \u00a3229,000 (2025: \u00a3148,000) had been bought b<span class=\"_ _1\"></span>ack but not paid in cash un<span class=\"_ _1\"></span>til April 2026 (2025: April 2025). T<span class=\"_ _3\"></span>otal cash paid f<span class=\"_ _3\"></span>or treasury shar<span class=\"_ _3\"></span>es during the year is \u00a318,716,000 (2025: \u00a315,841,000).<span class=\"_ _28c\"> </span>2. <span class=\"_ _b\"> </span><span class=\"ff4\">During the ye<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>, the FY23 (2025: FY22) PSP Gr<span class=\"_ _1\"></span>ant vest<span class=\"_ _1\"></span>ed and 1,206,776 (2025: 891,739) share<span class=\"_ _1\"></span>s that wer<span class=\"_ _1\"></span>e held in tre<span class=\"_ _1\"></span>asury at a cost o<span class=\"_ _1\"></span>f \u00a35,152,000 (2025: \u00a34,133,000) wer<span class=\"_ _1\"></span>e utilised to service the e<span class=\"_ _1\"></span>xer<span class=\"_ _3\"></span>cised options.<span class=\"_ _28c\"> </span></span>3. <span class=\"_ _b\"> </span><span class=\"ff4\">In December 2025, the Gr<span class=\"_ _3\"></span>oup instructed 1,041,557 shar<span class=\"_ _3\"></span>es to be transf<span class=\"_ _1\"></span>erred ou<span class=\"_ _1\"></span>t of tr<span class=\"_ _1\"></span>easury to se<span class=\"_ _1\"></span>ttle its obligation o<span class=\"_ _3\"></span>f A$9.8 mi<span class=\"_ _2\"></span>llion in r<span class=\"_ _1\"></span>espect of the shar<span class=\"_ _3\"></span>es component of the Infr<span class=\"_ _1\"></span>astructur<span class=\"_ _3\"></span>e Capital earn-out considera<span class=\"_ _1\"></span>tion.<span class=\"_ _28c\"> </span></span>4. <span class=\"_ _b\"> </span><span class=\"ff4\">During the ye<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>, the Company sold 2,005,347 (2025: 500,000) tr<span class=\"_ _3\"></span>easury shares with a co<span class=\"_ _1\"></span>st of \u00a37,515,000 (2025: \u00a32,543,000) f<span class=\"_ _1\"></span>or \u00a39,149,000 (2025: \u00a31,993,000).<span class=\"_ _28c\"> </span></span>Shar<span class=\"_ _1\"></span>e-based payment r<span class=\"_ _1\"></span>eserve<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>The shar<span class=\"_ _3\"></span>e-based payment r<span class=\"_ _3\"></span>eserve is us<span class=\"_ _1\"></span>ed to r<span class=\"_ _3\"></span>ecognise the cumulativ<span class=\"_ _1\"></span>e fair value o<span class=\"_ _3\"></span>f equity-settled shar<span class=\"_ _3\"></span>e-based paymen<span class=\"_ _1\"></span>t transac<span class=\"_ _1\"></span>tions until such time as the r<span class=\"_ _3\"></span>elated equity instr<span class=\"_ _1\"></span>uments ar<span class=\"_ _3\"></span>e ex<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>cised, f<span class=\"_ _1\"></span>orf<span class=\"_ _1\"></span>eited or lapse. W<span class=\"_ _1\"></span>hen vest<span class=\"_ _1\"></span>ed shar<span class=\"_ _3\"></span>e options are ex<span class=\"_ _3\"></span>ercised, the c<span class=\"_ _1\"></span>umulative am<span class=\"_ _1\"></span>ount pr<span class=\"_ _3\"></span>eviously r<span class=\"_ _1\"></span>ecognised in the sh<span class=\"_ _1\"></span>are-b<span class=\"_ _1\"></span>ased paymen<span class=\"_ _1\"></span>t r<span class=\"_ _1\"></span>eserve in r<span class=\"_ _3\"></span>espect of tho<span class=\"_ _1\"></span>se options is transf<span class=\"_ _3\"></span>erre<span class=\"_ _1\"></span>d to r<span class=\"_ _3\"></span>etained earnings.<span class=\"_ _28c\"> </span>The shar<span class=\"_ _3\"></span>e-based payment r<span class=\"_ _3\"></span>eserve r<span class=\"_ _3\"></span>epres<span class=\"_ _1\"></span>ents the cumula<span class=\"_ _1\"></span>tive cos<span class=\"_ _1\"></span>t of the Gr<span class=\"_ _3\"></span>oup\u2019s shar<span class=\"_ _1\"></span>e-based r<span class=\"_ _3\"></span>emuneration s<span class=\"_ _1\"></span>chemes and associat<span class=\"_ _3\"></span>ed deferr<span class=\"_ _3\"></span>ed tax toge<span class=\"_ _3\"></span>ther with the cumulative co<span class=\"_ _1\"></span>st of the r<span class=\"_ _1\"></span>emuner<span class=\"_ _1\"></span>ation f<span class=\"_ _1\"></span>or post-combina<span class=\"_ _1\"></span>tion services arising fr<span class=\"_ _3\"></span>om acquisitions (see no<span class=\"_ _1\"></span>te 8 f<span class=\"_ _3\"></span>or share-bas<span class=\"_ _1\"></span>ed payments<span class=\"_ _3\"></span>). The cumulative co<span class=\"_ _1\"></span>st is analysed on the ne<span class=\"_ _1\"></span>xt page.<span class=\"_ _28c\"> </span><table class=\"s w1f4 h19d\" id=\"_a5b9fd89-4873-414a-8f5c-ea749e95f8b4\"><tr><td></td><td></td><td></td><td class=\"c n x8dc y2b20 wd8 h16e\"><div class=\"t m0 x230 h22 y289c ff2 fs12 fc1 sc0 ls1 ws0\">31 March 2026<span class=\"_ _28c\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x8dd y2b21 w1d8 h159\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch 2025<span class=\"_ _28c\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t mb2 x8de h2d y2b22 ff2 fs12 fc1 sc0 ls61 ws0\">Remuneration f<span class=\"_ _3\"></span>or</td><td></td><td></td><td></td><td class=\"t mb2 x8df h22 y2b22 ff3 fs12 fc4 sc0 ls61 ws0\">Remuner<span class=\"_ _3\"></span>ation for</td><td></td></tr><tr><td></td><td class=\"t m0 x8e0 h2d y2b23 ff2 fs12 fc1 sc0 ls1 ws0\">Perf<span class=\"_ _3\"></span>ormance<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2d1 h2d y2b24 ff2 fs12 fc1 sc0 ls1 ws0\">Share </td><td class=\"t mb2 x8e1 h2d y2b25 ff2 fs12 fc1 sc0 ls61 ws0\"> post-combination</td><td></td><td class=\"t m0 x8e2 h22 y2b26 ff3 fs12 fc4 sc0 ls1 ws0\">Perf<span class=\"_ _3\"></span>ormance<span class=\"_ _28c\"> </span></td><td class=\"t m0 x7d6 h22 y2b27 ff3 fs12 fc4 sc0 ls1 ws0\">Shar<span class=\"_ _3\"></span>e </td><td class=\"t mb2 x8e3 h22 y2b25 ff3 fs12 fc4 sc0 ls61 ws0\"> post-combina<span class=\"_ _1\"></span>tion</td><td></td></tr><tr><td></td><td class=\"t m0 x8e4 h2d y2b28 ff2 fs12 fc1 sc0 ls1 ws0\"> Share Plan </td><td class=\"t m0 x8e5 h2d y2b29 ff2 fs12 fc1 sc0 ls1 ws0\">Incentive Plan<span class=\"_ _28c\"> </span></td><td class=\"t mb2 x642 h2d y2b2a ff2 fs12 fc1 sc0 ls61 ws0\"> services </td><td class=\"t m0 x518 h2d y2b2b ff2 fs12 fc1 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m0 x8e6 h22 y2b2c ff3 fs12 fc4 sc0 ls1 ws0\"> Shar<span class=\"_ _3\"></span>e Plan </td><td class=\"t m0 x8e7 h22 y2b2d ff3 fs12 fc4 sc0 ls1 ws0\">Incentiv<span class=\"_ _1\"></span>e Plan<span class=\"_ _28c\"> </span></td><td class=\"t mb2 x8e8 h22 y2b2a ff3 fs12 fc4 sc0 ls61 ws0\"> services </td><td class=\"t m0 x2cd h22 y2b2b ff3 fs12 fc4 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td></tr><tr><td></td><td class=\"t m0 x681 h2d y2b2e ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x2d1 h2d y2b2f ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x485 h2d y2b30 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x518 h2d y2b30 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2de h22 y2b31 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x7d6 h22 y2b32 ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x22f h22 y2b30 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2cd h22 y2b30 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x256 h2e y2b33 ff2 fs7 fc1 sc0 ls1 ws0\">Cost<span class=\"_ _28c\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x234 y2b34 wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8e9 y2b35 w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,548<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8ea y2b35 w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,087<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8eb y2b35 w8c h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">6,073<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8ec y2b35 w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">10,708<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8ed y2b34 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,957<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8ee y2b34 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">736<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8ef y2b34 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">10,744<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8f0 y2b34 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">14,437<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y2b36 w1f5 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Additions</div><div class=\"t m0 x8f1 h2b y2747 ff3 fs18 fc4 sc0 ls1 ws0\">1<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8f2 y276c w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2,270<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8f3 y276c w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">400<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8f4 y276c w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,140<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8f5 y276c w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,810<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8f6 y276b w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,918<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8f7 y276b w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">351<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8f8 y276b w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">3,432<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8f9 y276b w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,701<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y295a w1f6 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>ransf<span class=\"_ _3\"></span>er on exer<span class=\"_ _3\"></span>cise of shar<span class=\"_ _3\"></span>e options<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8fa y295b w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(2,042)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e8 y295b w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e9 y295b w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8fb y295b w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(2,042)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8fc y295a w4a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(1,222)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8fd y295a w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8fe y295a w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8ff y295a w2e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(1,222)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2b37 w1f7 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Shar<span class=\"_ _3\"></span>es issued on vestin<span class=\"_ _1\"></span>g of the P<span class=\"_ _3\"></span>erformanc<span class=\"_ _1\"></span>e Shar<span class=\"_ _3\"></span>e Plan<span class=\"_ _28c\"> </span></div></td><td class=\"c n x900 y2b38 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x901 y2b38 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x902 y2b38 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x903 y2b38 w74 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x904 y2b37 w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(105)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x905 y2b37 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x906 y2b37 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x907 y2b37 w47 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(105)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h9 y2b39 ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>ransf<span class=\"_ _3\"></span>er on vesting of initial c<span class=\"_ _1\"></span>onsideration sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>es f<span class=\"_ _1\"></span>or Infras<span class=\"_ _1\"></span>tructur<span class=\"_ _3\"></span>e  </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x234 y2799 w1f8 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Capital acquisition<span class=\"_ _28c\"> </span></div></td><td class=\"c n x908 y279a w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x909 y279a w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x90a y279a w3c h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(7,213)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x90b y279a w44 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(7,213)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x90c y2799 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x90d y2799 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x90e y2799 w2e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(8,103)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x90f y2799 w4a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">(8,103)<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y279c wd6 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x910 y279c w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,776<span class=\"_ _28c\"> </span></div></td><td class=\"c n x911 y279c w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,487<span class=\"_ _28c\"> </span></div></td><td class=\"c n x912 y279c w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x913 y279c w8c h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">5,263<span class=\"_ _28c\"> </span></div></td><td class=\"c n x914 y279b w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">3,548<span class=\"_ _28c\"> </span></div></td><td class=\"c n x915 y279b w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,087<span class=\"_ _28c\"> </span></div></td><td class=\"c n x916 y279b w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">6,073<span class=\"_ _28c\"> </span></div></td><td class=\"c n x917 y279b w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">10,708<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y2b3a ff1b fs7 fc1 sc0 ls1 ws0\">Def<span class=\"_ _1\"></span>erred tax<span class=\"_ _28c\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x234 y279f wd3 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t beginning of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x918 y27a0 w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">251<span class=\"_ _28c\"> </span></div></td><td class=\"c n x919 y27a0 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x91a y27a0 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x91b y27a0 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">251<span class=\"_ _28c\"> </span></div></td><td class=\"c n x91c y279f w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">191<span class=\"_ _28c\"> </span></div></td><td class=\"c n x91d y279f w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x91e y279f w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x240 y279f w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">191<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y27a1 w186 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Additions<span class=\"_ _28c\"> </span></div></td><td class=\"c n x91f y27a2 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x920 y27a2 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x921 y27a2 w74 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x922 y27a2 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x923 y27a1 w3e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">60<span class=\"_ _28c\"> </span></div></td><td class=\"c n x924 y27a1 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x925 y27a1 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x926 y27a1 w41 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">60<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277b w1f9 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Deductions<span class=\"_ _28c\"> </span></div></td><td class=\"c n x927 y277c w9d h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(251)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x928 y277c w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x929 y277c w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x92a y277c w65 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">(251)<span class=\"_ _28c\"> </span></div></td><td class=\"c n x92b y277b w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x24a y277b w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x51c y277b w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x92c y277b w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277d wd6 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">A<span class=\"_ _3\"></span>t end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x92d y277d w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x92e y277d w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x92f y277d w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x930 y277d w74 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x931 y277e w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">251<span class=\"_ _28c\"> </span></div></td><td class=\"c n x932 y277e w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x933 y277e w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x934 y277e w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">251<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a w1fa h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">Net value at end of period<span class=\"_ _28c\"> </span></div></td><td class=\"c n x935 y274a w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,776<span class=\"_ _28c\"> </span></div></td><td class=\"c n x936 y274a w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,487<span class=\"_ _28c\"> </span></div></td><td class=\"c n x937 y274a w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x938 y274a w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">5,263<span class=\"_ _28c\"> </span></div></td><td class=\"c n x939 y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">3,799<span class=\"_ _28c\"> </span></div></td><td class=\"c n x93a y2749 w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,087<span class=\"_ _28c\"> </span></div></td><td class=\"c n x93b y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">6,073<span class=\"_ _28c\"> </span></div></td><td class=\"c n x93c y2749 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">10,959<span class=\"_ _28c\"> </span></div></td></tr></table>1. <span class=\"_ _b\"> </span>The additions f<span class=\"_ _3\"></span>or the year includes \u00a3179,000 (2025: \u00a3131,000) r<span class=\"_ _1\"></span>elating to discontin<span class=\"_ _1\"></span>ued operations. Gr<span class=\"_ _1\"></span>oup reor<span class=\"_ _3\"></span>ganisation reserv<span class=\"_ _1\"></span>e<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup reor<span class=\"_ _3\"></span>ganisation r<span class=\"_ _3\"></span>eserve consists o<span class=\"_ _3\"></span>f the Ordinary Sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e capital of F<span class=\"_ _3\"></span>oresigh<span class=\"_ _3\"></span>t Group CI Limit<span class=\"_ _3\"></span>ed. As there is no in<span class=\"_ _1\"></span>vestm<span class=\"_ _1\"></span>ent in F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>esight G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup CI Limited held in the b<span class=\"_ _1\"></span>ooks of an<span class=\"_ _1\"></span>y holding companies (F<span class=\"_ _3\"></span>oresigh<span class=\"_ _1\"></span>t Gr<span class=\"_ _3\"></span>oup Holdings Limited<span class=\"_ _1\"></span>) this balance is lef<span class=\"_ _3\"></span>t as a Group r<span class=\"_ _3\"></span>eserve.<span class=\"_ _28c\"> </span>F<span class=\"_ _1\"></span>oreign e<span class=\"_ _1\"></span>x<span class=\"_ _1\"></span>change r<span class=\"_ _1\"></span>eserve<span class=\"_ _28c\"> </span>The f<span class=\"_ _3\"></span>oreign ex<span class=\"_ _3\"></span>change r<span class=\"_ _1\"></span>eserve inclu<span class=\"_ _1\"></span>des all ex<span class=\"_ _1\"></span>change diff<span class=\"_ _3\"></span>erenc<span class=\"_ _1\"></span>es fr<span class=\"_ _1\"></span>om transla<span class=\"_ _1\"></span>ting Gr<span class=\"_ _3\"></span>oup entities that hav<span class=\"_ _3\"></span>e a functional curr<span class=\"_ _1\"></span>ency diff<span class=\"_ _3\"></span>erent fr<span class=\"_ _3\"></span>om the pre<span class=\"_ _1\"></span>sentational curr<span class=\"_ _3\"></span>ency of the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup.<span class=\"_ _28c\"> </span>Retained earning<span class=\"_ _1\"></span>s<span class=\"_ _28c\"> </span>Includes all curr<span class=\"_ _3\"></span>ent and prior period r<span class=\"_ _3\"></span>etained pro<span class=\"_ _3\"></span>fits and losses r<span class=\"_ _3\"></span>educed by any dividen<span class=\"_ _1\"></span>ds paid.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-585": {
   "value": "Accounting policy:<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup operat<span class=\"_ _1\"></span>es a trust f<span class=\"_ _3\"></span>or the purpose of sa<span class=\"_ _1\"></span>tisfying certain shar<span class=\"_ _3\"></span>e awar<span class=\"_ _3\"></span>ds to employe<span class=\"_ _1\"></span>es. Own shar<span class=\"_ _3\"></span>es held are equity sh<span class=\"_ _1\"></span>are<span class=\"_ _1\"></span>s of the C<span class=\"_ _1\"></span>ompany acquir<span class=\"_ _3\"></span>ed and held by this trust. Su<span class=\"_ _1\"></span>ch shar<span class=\"_ _1\"></span>es ar<span class=\"_ _3\"></span>e recognis<span class=\"_ _1\"></span>ed at cost an<span class=\"_ _1\"></span>d ar<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>esented in th<span class=\"_ _1\"></span>e statem<span class=\"_ _1\"></span>ent of financial position as a deduc<span class=\"_ _1\"></span>tion fr<span class=\"_ _1\"></span>om equity. No gain or lo<span class=\"_ _1\"></span>ss is re<span class=\"_ _1\"></span>cognised on the pur<span class=\"_ _3\"></span>chase, sale, issue or canc<span class=\"_ _1\"></span>ellation of the C<span class=\"_ _1\"></span>ompany\u2019s own sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>es.<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup operat<span class=\"_ _1\"></span>es a Shar<span class=\"_ _3\"></span>e Incentive Plan as per no<span class=\"_ _3\"></span>te 8. The Gr<span class=\"_ _3\"></span>oup operate<span class=\"_ _1\"></span>s a trust which holds shar<span class=\"_ _3\"></span>es that hav<span class=\"_ _1\"></span>e not y<span class=\"_ _1\"></span>et ve<span class=\"_ _1\"></span>sted unc<span class=\"_ _1\"></span>onditionally to employ<span class=\"_ _1\"></span>ees of th<span class=\"_ _1\"></span>e Gr<span class=\"_ _3\"></span>oup. A<span class=\"_ _3\"></span>t 31 March 2026, the t<span class=\"_ _1\"></span>otal number o<span class=\"_ _3\"></span>f shares held in tr<span class=\"_ _1\"></span>ust was 859,649 (2025: 724,751), including 465,397 (2025: 385,895) o<span class=\"_ _1\"></span>f matching sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>es at a cos<span class=\"_ _1\"></span>t of \u00a32,178,000 (2025: \u00a31,844,000), an incr<span class=\"_ _3\"></span>ease of \u00a3334,000 (2025: \u00a3649,000) on the prior ye<span class=\"_ _1\"></span>ar<span class=\"_ _0\"></span>.<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>T<span class=\"_ _0\"></span>reas<span class=\"_ _1\"></span>ury shar<span class=\"_ _1\"></span>es held ar<span class=\"_ _3\"></span>e equity shares o<span class=\"_ _3\"></span>f the Company acquir<span class=\"_ _3\"></span>ed and held by the Company<span class=\"_ _1\"></span>. Such shar<span class=\"_ _3\"></span>es are r<span class=\"_ _3\"></span>ecognised at c<span class=\"_ _1\"></span>ost and ar<span class=\"_ _3\"></span>e pres<span class=\"_ _1\"></span>ented in the s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>t of financial po<span class=\"_ _1\"></span>sition as a deduction fr<span class=\"_ _3\"></span>om equity. No gain or loss is r<span class=\"_ _3\"></span>ecognised on the pur<span class=\"_ _1\"></span>chase, sale, issue or c<span class=\"_ _1\"></span>ancellation o<span class=\"_ _1\"></span>f the Company\u2019s o<span class=\"_ _1\"></span>wn shar<span class=\"_ _3\"></span>es.<span class=\"_ _28c\"> </span>The Compan<span class=\"_ _1\"></span>y announced a shar<span class=\"_ _3\"></span>e buyback pr<span class=\"_ _3\"></span>ogramme on 27 Oct<span class=\"_ _1\"></span>ober 2023 to buy b<span class=\"_ _1\"></span>ack Or<span class=\"_ _3\"></span>dinary Shares in th<span class=\"_ _1\"></span>e capital of the C<span class=\"_ _1\"></span>ompany. T<span class=\"_ _1\"></span>his buyback pr<span class=\"_ _3\"></span>ogramme comple<span class=\"_ _1\"></span>ted on 3 April 2025. On 10 April 2025, the C<span class=\"_ _1\"></span>ompany announc<span class=\"_ _1\"></span>ed a further shar<span class=\"_ _3\"></span>e buyback pr<span class=\"_ _1\"></span>ogramm<span class=\"_ _1\"></span>e of up t<span class=\"_ _1\"></span>o \u00a350 million over the n<span class=\"_ _1\"></span>ext thr<span class=\"_ _1\"></span>ee year<span class=\"_ _3\"></span>s. The bought ba<span class=\"_ _1\"></span>ck shar<span class=\"_ _1\"></span>es ar<span class=\"_ _1\"></span>e held in tr<span class=\"_ _3\"></span>easury and hav<span class=\"_ _1\"></span>e no vo<span class=\"_ _1\"></span>ting rights or en<span class=\"_ _1\"></span>titlement to dividend<span class=\"_ _1\"></span>s.<span class=\"_ _28c\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-511": {
   "value": "27. Dividends<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>Final dividend<span class=\"_ _1\"></span>s ar<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>ecor<span class=\"_ _3\"></span>ded in the financial statemen<span class=\"_ _1\"></span>ts in the period in which they ar<span class=\"_ _3\"></span>e appr<span class=\"_ _1\"></span>ove<span class=\"_ _1\"></span>d by the Compan<span class=\"_ _1\"></span>y\u2019s Shar<span class=\"_ _3\"></span>eholders. Interim dividend<span class=\"_ _1\"></span>s ar<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>ecor<span class=\"_ _3\"></span>ded in the period in which they ar<span class=\"_ _3\"></span>e appro<span class=\"_ _1\"></span>ved and paid.<span class=\"_ _28c\"> </span>Dividends on Or<span class=\"_ _3\"></span>dinary Shar<span class=\"_ _3\"></span>es declared and paid d<span class=\"_ _1\"></span>uring the ye<span class=\"_ _1\"></span>ar:<span class=\"_ _28c\"> </span><table class=\"s we2 h182\" id=\"_70f5b623-291c-44c3-b709-e0723542fefc\"><tr><td></td><td class=\"t m0 x264 h2d y2b3b ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x265 h22 y2b3c ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x266 h2d y2b3d ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x267 h22 y2b3e ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x266 h2d y2b3f ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x267 h22 y2b40 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y277b w1fb h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Final dividend<span class=\"_ _28c\"> </span></div></td><td class=\"c n x93d y277c w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">19,002<span class=\"_ _28c\"> </span></div></td><td class=\"c n x93e y277b w55 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">17,988<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w1fc h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Interim dividend<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4e5 y277d w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">9,361<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d2 y277e w59 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">8,477<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x279 y274a w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">28,363<span class=\"_ _28c\"> </span></div></td><td class=\"c n x27a y2749 w55 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">26,465<span class=\"_ _28c\"> </span></div></td></tr></table>Y<span class=\"_ _0\"></span>ear ended 31 March 2026 <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>A final dividend of <span>16.8</span> penc<span class=\"_ _1\"></span>e per shar<span class=\"_ _3\"></span>e in respect o<span class=\"_ _3\"></span>f the year ended 31 Mar<span class=\"_ _3\"></span>ch 2025 was </span>paid on 3 October 2025 with an e<span class=\"_ _1\"></span>x-dividend dat<span class=\"_ _1\"></span>e of 18 Sept<span class=\"_ _1\"></span>ember 2025 and a r<span class=\"_ _1\"></span>ecor<span class=\"_ _3\"></span>d date of 19 Sept<span class=\"_ _1\"></span>ember 2025 <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">An interim dividen<span class=\"_ _1\"></span>d of 8.1 pence per sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e in r<span class=\"_ _1\"></span>espect of th<span class=\"_ _1\"></span>e year ended 31 Mar<span class=\"_ _3\"></span>ch 2026 was </span></span>paid on 30 January 2026 with an e<span class=\"_ _1\"></span>x-dividend dat<span class=\"_ _1\"></span>e of 15 Jan<span class=\"_ _1\"></span>uary 2026 and a r<span class=\"_ _3\"></span>ecord d<span class=\"_ _1\"></span>ate o<span class=\"_ _1\"></span>f 16 January 2026<span class=\"_ _28c\"> </span>Y<span class=\"_ _0\"></span>ear ended 31 March 2025 <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>A final dividend of <span>15.5</span> penc<span class=\"_ _1\"></span>e per shar<span class=\"_ _3\"></span>e in respect o<span class=\"_ _3\"></span>f the year ended 31 Mar<span class=\"_ _3\"></span>ch 2024 was </span>paid on 4 October 2024 with an e<span class=\"_ _1\"></span>x-dividend dat<span class=\"_ _1\"></span>e of 19 Sept<span class=\"_ _1\"></span>ember 2024 and a r<span class=\"_ _1\"></span>ecor<span class=\"_ _3\"></span>d date of 20 Sept<span class=\"_ _1\"></span>ember 2024 <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">An interim dividen<span class=\"_ _1\"></span>d of 7.4 pence per sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e in r<span class=\"_ _1\"></span>espect of th<span class=\"_ _1\"></span>e year ended 31 Mar<span class=\"_ _3\"></span>ch 2025 was </span></span>paid on 31 January 2025 with an e<span class=\"_ _1\"></span>x-dividend dat<span class=\"_ _1\"></span>e of 16 Jan<span class=\"_ _1\"></span>uary 2025 and a r<span class=\"_ _3\"></span>ecord d<span class=\"_ _1\"></span>ate o<span class=\"_ _1\"></span>f 17 January 2025<span class=\"_ _28c\"> </span><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs40c\">Dividends pr<span class=\"_ _3\"></span>oposed by the Bo<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>d of Dir<span class=\"_ _3\"></span>ectors t<span class=\"_ _1\"></span>o be appr<span class=\"_ _1\"></span>ove<span class=\"_ _1\"></span>d by Shar<span class=\"_ _3\"></span>eholders (no<span class=\"_ _1\"></span>t r<span class=\"_ _1\"></span>ecognised </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs40d\">as a liability at 31 Mar<span class=\"_ _3\"></span>ch 2026):<span class=\"_ _28c\"> </span></div><div class=\"gs40e\"><table class=\"s wc7 h19e\" id=\"_58cc324d-236e-4130-9456-b703148553ed\"><tr><td></td><td class=\"t m0 x463 h2d y2b41 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x464 h22 y2b42 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x41e h2d y2b43 ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x4d9 h22 y2b44 ff3 fs12 fc4 sc0 ls1 ws0\"> 2025<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x41e h2d y2b45 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x4d9 h22 y2b46 ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y2749 w1fd h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Final dividend<span class=\"_ _28c\"> </span></div></td><td class=\"c n x93f y274a w37 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">22,092<span class=\"_ _28c\"> </span></div></td><td class=\"c n x940 y2749 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">19,571</div></td></tr></table></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs40f\"> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>A final dividend of 19.0 penc<span class=\"_ _1\"></span>e per shar<span class=\"_ _3\"></span>e in respect o<span class=\"_ _3\"></span>f the year ended 31 Mar<span class=\"_ _3\"></span>ch 2026 is </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs410\">pr<span class=\"_ _1\"></span>oposed bu<span class=\"_ _1\"></span>t subject to appr<span class=\"_ _3\"></span>oval by S<span class=\"_ _1\"></span>har<span class=\"_ _1\"></span>eholders at th<span class=\"_ _1\"></span>e Annual Gener<span class=\"_ _3\"></span>al Meeting and has </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs411\">not been in<span class=\"_ _1\"></span>cluded as a liability in the financial sta<span class=\"_ _1\"></span>tements</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-545": {
   "value": "Accounting policy:<span class=\"_ _28c\"> </span>Final dividend<span class=\"_ _1\"></span>s ar<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>ecor<span class=\"_ _3\"></span>ded in the financial statemen<span class=\"_ _1\"></span>ts in the period in which they ar<span class=\"_ _3\"></span>e appr<span class=\"_ _1\"></span>ove<span class=\"_ _1\"></span>d by the Compan<span class=\"_ _1\"></span>y\u2019s Shar<span class=\"_ _3\"></span>eholders. Interim dividend<span class=\"_ _1\"></span>s ar<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>ecor<span class=\"_ _3\"></span>ded in the period in which they ar<span class=\"_ _3\"></span>e appro<span class=\"_ _1\"></span>ved and paid.<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-547": {
   "value": "0.168",
   "decimals": 3,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00",
    "unit": "iso4217:GBP/xbrli:shares"
   }
  },
  "fact-546": {
   "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-548": {
   "value": "<div class=\"t m0 h7 ff6 fs5 fc3 sc0 ls1 ws0 gs413\">28. Commitments and contingencies<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs414\">Contingent liabilities<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs415\">The acquisition o<span class=\"_ _3\"></span>f Infrastruct<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e Capital included e<span class=\"_ _1\"></span>arn-out consider<span class=\"_ _1\"></span>ation of up t<span class=\"_ _1\"></span>o </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs416\">A$30.0 million, dependent on the achie<span class=\"_ _1\"></span>vement o<span class=\"_ _3\"></span>f management f<span class=\"_ _1\"></span>ee r<span class=\"_ _1\"></span>even<span class=\"_ _1\"></span>ue targ<span class=\"_ _1\"></span>ets f<span class=\"_ _3\"></span>or the </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs417\">12-month period to 30 J<span class=\"_ _1\"></span>une 2025.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs418\">F<span class=\"_ _1\"></span>ollowing the end o<span class=\"_ _3\"></span>f the performance period, th<span class=\"_ _1\"></span>e Gr<span class=\"_ _1\"></span>oup assessed th<span class=\"_ _1\"></span>at A$19.6 million of </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs419\">earn-out c<span class=\"_ _1\"></span>onsideration w<span class=\"_ _1\"></span>as payable to th<span class=\"_ _1\"></span>e sellers. This am<span class=\"_ _1\"></span>ount has been se<span class=\"_ _1\"></span>ttled thr<span class=\"_ _3\"></span>ough cash </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs41a\">and equity instrumen<span class=\"_ _1\"></span>ts, with the amount s<span class=\"_ _1\"></span>ettle<span class=\"_ _1\"></span>d with equity instruments s<span class=\"_ _1\"></span>ubject to po<span class=\"_ _1\"></span>tential </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs41b\">clawback an<span class=\"_ _1\"></span>d forf<span class=\"_ _3\"></span>eitur<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>ovisions.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs41c\">The r<span class=\"_ _3\"></span>esidual balance o<span class=\"_ _1\"></span>f the earn-out c<span class=\"_ _1\"></span>onsideration r<span class=\"_ _3\"></span>emains subject to dispu<span class=\"_ _1\"></span>te due t<span class=\"_ _1\"></span>o legal </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs41d\">pr<span class=\"_ _1\"></span>oceeding<span class=\"_ _1\"></span>s initiated b<span class=\"_ _1\"></span>y the f<span class=\"_ _1\"></span>ormer majority shar<span class=\"_ _3\"></span>eholder given the maximum managem<span class=\"_ _1\"></span>ent f<span class=\"_ _3\"></span>ee </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs41e\">r<span class=\"_ _1\"></span>evenu<span class=\"_ _1\"></span>e targ<span class=\"_ _1\"></span>et was no<span class=\"_ _3\"></span>t achieved. The Gr<span class=\"_ _3\"></span>oup has filed its def<span class=\"_ _3\"></span>ence and disputes th<span class=\"_ _1\"></span>e claims.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs41f\">While ther<span class=\"_ _3\"></span>e remains a possibility tha<span class=\"_ _1\"></span>t additional amounts ma<span class=\"_ _1\"></span>y become pay<span class=\"_ _1\"></span>able, based on </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs420\">curr<span class=\"_ _3\"></span>ent informa<span class=\"_ _1\"></span>tion as at the dat<span class=\"_ _3\"></span>e of this report,, th<span class=\"_ _1\"></span>e likelihood o<span class=\"_ _3\"></span>f a further out<span class=\"_ _1\"></span>flow of ec<span class=\"_ _1\"></span>onomic </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs421\">r<span class=\"_ _1\"></span>esour<span class=\"_ _3\"></span>ces is not consider<span class=\"_ _3\"></span>ed pr<span class=\"_ _1\"></span>obable. Accor<span class=\"_ _3\"></span>dingly<span class=\"_ _3\"></span>, no pro<span class=\"_ _1\"></span>vision has been r<span class=\"_ _3\"></span>ecognised in r<span class=\"_ _1\"></span>espect </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs422\">of an<span class=\"_ _1\"></span>y additional considera<span class=\"_ _1\"></span>tion.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs423\">The pot<span class=\"_ _3\"></span>ential exposur<span class=\"_ _3\"></span>e under the earn-out arran<span class=\"_ _1\"></span>gement is capped a<span class=\"_ _1\"></span>t A$10.4 million although </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs424\">the ultimat<span class=\"_ _1\"></span>e out<span class=\"_ _1\"></span>come r<span class=\"_ _3\"></span>emains uncertain.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-512": {
   "value": "28. Commitments and contingencies<span class=\"_ _28c\"> </span>Contingent liabilities<span class=\"_ _28c\"> </span>The acquisition o<span class=\"_ _3\"></span>f Infrastruct<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e Capital included e<span class=\"_ _1\"></span>arn-out consider<span class=\"_ _1\"></span>ation of up t<span class=\"_ _1\"></span>o A$30.0 million, dependent on the achie<span class=\"_ _1\"></span>vement o<span class=\"_ _3\"></span>f management f<span class=\"_ _1\"></span>ee r<span class=\"_ _1\"></span>even<span class=\"_ _1\"></span>ue targ<span class=\"_ _1\"></span>ets f<span class=\"_ _3\"></span>or the 12-month period to 30 J<span class=\"_ _1\"></span>une 2025.<span class=\"_ _28c\"> </span>F<span class=\"_ _1\"></span>ollowing the end o<span class=\"_ _3\"></span>f the performance period, th<span class=\"_ _1\"></span>e Gr<span class=\"_ _1\"></span>oup assessed th<span class=\"_ _1\"></span>at A$19.6 million of earn-out c<span class=\"_ _1\"></span>onsideration w<span class=\"_ _1\"></span>as payable to th<span class=\"_ _1\"></span>e sellers. This am<span class=\"_ _1\"></span>ount has been se<span class=\"_ _1\"></span>ttled thr<span class=\"_ _3\"></span>ough cash and equity instrumen<span class=\"_ _1\"></span>ts, with the amount s<span class=\"_ _1\"></span>ettle<span class=\"_ _1\"></span>d with equity instruments s<span class=\"_ _1\"></span>ubject to po<span class=\"_ _1\"></span>tential clawback an<span class=\"_ _1\"></span>d forf<span class=\"_ _3\"></span>eitur<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>ovisions.<span class=\"_ _28c\"> </span>The r<span class=\"_ _3\"></span>esidual balance o<span class=\"_ _1\"></span>f the earn-out c<span class=\"_ _1\"></span>onsideration r<span class=\"_ _3\"></span>emains subject to dispu<span class=\"_ _1\"></span>te due t<span class=\"_ _1\"></span>o legal pr<span class=\"_ _1\"></span>oceeding<span class=\"_ _1\"></span>s initiated b<span class=\"_ _1\"></span>y the f<span class=\"_ _1\"></span>ormer majority shar<span class=\"_ _3\"></span>eholder given the maximum managem<span class=\"_ _1\"></span>ent f<span class=\"_ _3\"></span>ee r<span class=\"_ _1\"></span>evenu<span class=\"_ _1\"></span>e targ<span class=\"_ _1\"></span>et was no<span class=\"_ _3\"></span>t achieved. The Gr<span class=\"_ _3\"></span>oup has filed its def<span class=\"_ _3\"></span>ence and disputes th<span class=\"_ _1\"></span>e claims.<span class=\"_ _28c\"> </span>While ther<span class=\"_ _3\"></span>e remains a possibility tha<span class=\"_ _1\"></span>t additional amounts ma<span class=\"_ _1\"></span>y become pay<span class=\"_ _1\"></span>able, based on curr<span class=\"_ _3\"></span>ent informa<span class=\"_ _1\"></span>tion as at the dat<span class=\"_ _3\"></span>e of this report,, th<span class=\"_ _1\"></span>e likelihood o<span class=\"_ _3\"></span>f a further out<span class=\"_ _1\"></span>flow of ec<span class=\"_ _1\"></span>onomic r<span class=\"_ _1\"></span>esour<span class=\"_ _3\"></span>ces is not consider<span class=\"_ _3\"></span>ed pr<span class=\"_ _1\"></span>obable. Accor<span class=\"_ _3\"></span>dingly<span class=\"_ _3\"></span>, no pro<span class=\"_ _1\"></span>vision has been r<span class=\"_ _3\"></span>ecognised in r<span class=\"_ _1\"></span>espect of an<span class=\"_ _1\"></span>y additional considera<span class=\"_ _1\"></span>tion.<span class=\"_ _28c\"> </span>The pot<span class=\"_ _3\"></span>ential exposur<span class=\"_ _3\"></span>e under the earn-out arran<span class=\"_ _1\"></span>gement is capped a<span class=\"_ _1\"></span>t A$10.4 million although the ultimat<span class=\"_ _1\"></span>e out<span class=\"_ _1\"></span>come r<span class=\"_ _3\"></span>emains uncertain.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-568": {
   "value": "28. Commitments and contingencies<span class=\"_ _28c\"> </span>Contingent liabilities<span class=\"_ _28c\"> </span>The acquisition o<span class=\"_ _3\"></span>f Infrastruct<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e Capital included e<span class=\"_ _1\"></span>arn-out consider<span class=\"_ _1\"></span>ation of up t<span class=\"_ _1\"></span>o A$30.0 million, dependent on the achie<span class=\"_ _1\"></span>vement o<span class=\"_ _3\"></span>f management f<span class=\"_ _1\"></span>ee r<span class=\"_ _1\"></span>even<span class=\"_ _1\"></span>ue targ<span class=\"_ _1\"></span>ets f<span class=\"_ _3\"></span>or the 12-month period to 30 J<span class=\"_ _1\"></span>une 2025.<span class=\"_ _28c\"> </span>F<span class=\"_ _1\"></span>ollowing the end o<span class=\"_ _3\"></span>f the performance period, th<span class=\"_ _1\"></span>e Gr<span class=\"_ _1\"></span>oup assessed th<span class=\"_ _1\"></span>at A$19.6 million of earn-out c<span class=\"_ _1\"></span>onsideration w<span class=\"_ _1\"></span>as payable to th<span class=\"_ _1\"></span>e sellers. This am<span class=\"_ _1\"></span>ount has been se<span class=\"_ _1\"></span>ttled thr<span class=\"_ _3\"></span>ough cash and equity instrumen<span class=\"_ _1\"></span>ts, with the amount s<span class=\"_ _1\"></span>ettle<span class=\"_ _1\"></span>d with equity instruments s<span class=\"_ _1\"></span>ubject to po<span class=\"_ _1\"></span>tential clawback an<span class=\"_ _1\"></span>d forf<span class=\"_ _3\"></span>eitur<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>ovisions.<span class=\"_ _28c\"> </span>The r<span class=\"_ _3\"></span>esidual balance o<span class=\"_ _1\"></span>f the earn-out c<span class=\"_ _1\"></span>onsideration r<span class=\"_ _3\"></span>emains subject to dispu<span class=\"_ _1\"></span>te due t<span class=\"_ _1\"></span>o legal pr<span class=\"_ _1\"></span>oceeding<span class=\"_ _1\"></span>s initiated b<span class=\"_ _1\"></span>y the f<span class=\"_ _1\"></span>ormer majority shar<span class=\"_ _3\"></span>eholder given the maximum managem<span class=\"_ _1\"></span>ent f<span class=\"_ _3\"></span>ee r<span class=\"_ _1\"></span>evenu<span class=\"_ _1\"></span>e targ<span class=\"_ _1\"></span>et was no<span class=\"_ _3\"></span>t achieved. The Gr<span class=\"_ _3\"></span>oup has filed its def<span class=\"_ _3\"></span>ence and disputes th<span class=\"_ _1\"></span>e claims.<span class=\"_ _28c\"> </span>While ther<span class=\"_ _3\"></span>e remains a possibility tha<span class=\"_ _1\"></span>t additional amounts ma<span class=\"_ _1\"></span>y become pay<span class=\"_ _1\"></span>able, based on curr<span class=\"_ _3\"></span>ent informa<span class=\"_ _1\"></span>tion as at the dat<span class=\"_ _3\"></span>e of this report,, th<span class=\"_ _1\"></span>e likelihood o<span class=\"_ _3\"></span>f a further out<span class=\"_ _1\"></span>flow of ec<span class=\"_ _1\"></span>onomic r<span class=\"_ _1\"></span>esour<span class=\"_ _3\"></span>ces is not consider<span class=\"_ _3\"></span>ed pr<span class=\"_ _1\"></span>obable. Accor<span class=\"_ _3\"></span>dingly<span class=\"_ _3\"></span>, no pro<span class=\"_ _1\"></span>vision has been r<span class=\"_ _3\"></span>ecognised in r<span class=\"_ _1\"></span>espect of an<span class=\"_ _1\"></span>y additional considera<span class=\"_ _1\"></span>tion.<span class=\"_ _28c\"> </span>The pot<span class=\"_ _3\"></span>ential exposur<span class=\"_ _3\"></span>e under the earn-out arran<span class=\"_ _1\"></span>gement is capped a<span class=\"_ _1\"></span>t A$10.4 million although the ultimat<span class=\"_ _1\"></span>e out<span class=\"_ _1\"></span>come r<span class=\"_ _3\"></span>emains uncertain.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-549": {
   "value": "Financial assets<span class=\"_ _28c\"> </span><table class=\"s w1fe h19f\" id=\"_5e932144-cbd5-4acd-82fc-523278b4a96a\"><tr><td></td><td></td><td></td><td class=\"c n x678 y2b47 wd8 h16e\"><div class=\"t m0 x230 h22 y289c ff2 fs12 fc1 sc0 ls1 ws0\">31 March 2026<span class=\"_ _28c\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x679 y2b48 w18d h159\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">31 March 2025<span class=\"_ _28c\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x681 h2d y2b49 ff2 fs12 fc1 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal<span class=\"_ _28c\"> </span></td><td></td><td></td><td></td><td></td><td class=\"t m0 x64b h22 y2b4a ff3 fs12 fc4 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x67a h2d y2b4b ff2 fs12 fc1 sc0 ls1 ws0\">Amortised </td><td></td><td class=\"t m0 x941 h2d y2b4c ff1b fs12 fc1 sc0 ls1 ws0\"> financial<span class=\"_ _28c\"> </span></td><td class=\"t m0 x942 h2d y2b4d ff1b fs12 fc1 sc0 ls1 ws0\">Non-financial<span class=\"_ _28c\"> </span></td><td></td><td class=\"t m0 x67b h22 y2b4e ff3 fs12 fc4 sc0 ls1 ws0\">Amortised </td><td></td><td class=\"t m0 x643 h22 y2b4f ff4 fs12 fc4 sc0 ls1 ws0\">financial<span class=\"_ _28c\"> </span></td><td class=\"t m0 x943 h22 y2b50 ff4 fs12 fc4 sc0 ls1 ws0\">Non-financial<span class=\"_ _28c\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x944 h2d y2b51 ff2 fs12 fc1 sc0 ls1 ws0\">cost </td><td class=\"t m0 x713 h2d y2b51 ff2 fs12 fc1 sc0 ls1 ws0\">FVTPL </td><td class=\"t m0 x945 h2d y2b52 ff2 fs12 fc1 sc0 ls1 ws0\"> instruments </td><td class=\"t m0 x8b6 h2d y2b53 ff2 fs12 fc1 sc0 ls1 ws0\"> instruments </td><td class=\"t m0 x67f h2d y2b53 ff2 fs12 fc1 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m0 x946 h22 y2b54 ff3 fs12 fc4 sc0 ls5c ws87\">cost </td><td class=\"t m0 x2c2 h22 y2b54 ff3 fs12 fc4 sc0 ls1 ws0\">FVTPL </td><td class=\"t m0 x947 h22 y2b55 ff3 fs12 fc4 sc0 ls1 ws0\"> instruments </td><td class=\"t m0 x517 h22 y2b56 ff3 fs12 fc4 sc0 ls1 ws0\"> instruments </td><td class=\"t m0 x2cd h22 y2b56 ff3 fs12 fc4 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td></tr><tr><td></td><td class=\"t m0 x2ce h2d y2b57 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x680 h2d y2b57 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x681 h2d y2b58 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x682 h2d y2b59 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x485 h2d y2b59 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2dd h22 y2b5a ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2de h22 y2b5a ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x64b h22 y2b5b ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x22f h22 y2b5c ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2cd h22 y2b5c ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y295a w53 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Pr<span class=\"_ _1\"></span>operty<span class=\"_ _3\"></span>, plant and equipment<span class=\"_ _28c\"> </span></div></td><td class=\"c n x948 y295b w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x949 y295b w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x94a y295b w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x94b y295b w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">5,940<span class=\"_ _28c\"> </span></div></td><td class=\"c n x94c y295b w8c h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">5,940<span class=\"_ _28c\"> </span></div></td><td class=\"c n x94d y295a w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x94e y295a w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x94f y295a w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x64d y295a w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,350<span class=\"_ _28c\"> </span></div></td><td class=\"c n x64e y295a w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,350<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y295c w54 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Righ<span class=\"_ _1\"></span>t-of<span class=\"_ _1\"></span>-use assets<span class=\"_ _28c\"> </span></div></td><td class=\"c n x950 y295d w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x951 y295d w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x952 y295d w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x953 y295d w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">26,097<span class=\"_ _28c\"> </span></div></td><td class=\"c n x954 y295d w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">26,097<span class=\"_ _28c\"> </span></div></td><td class=\"c n x955 y295c w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x956 y295c w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x957 y295c w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x48b y295c w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">16,506<span class=\"_ _28c\"> </span></div></td><td class=\"c n x958 y295c w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">16,506<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2770 w56 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Intangible asse<span class=\"_ _1\"></span>ts<span class=\"_ _28c\"> </span></div></td><td class=\"c n x959 y2771 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x95a y2771 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x95b y2771 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x95c y2771 w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">51,584<span class=\"_ _28c\"> </span></div></td><td class=\"c n x95d y2771 w37 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">51,584<span class=\"_ _28c\"> </span></div></td><td class=\"c n x95e y2770 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x95f y2770 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x960 y2770 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x961 y2770 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">53,365<span class=\"_ _28c\"> </span></div></td><td class=\"c n x962 y2770 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">53,365<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2772 w57 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inve<span class=\"_ _1\"></span>stments at FVTPL<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6db y2773 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x963 y2773 w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">7,029<span class=\"_ _28c\"> </span></div></td><td class=\"c n x964 y2773 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">7,029<span class=\"_ _28c\"> </span></div></td><td class=\"c n x965 y2773 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x966 y2773 w8c h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">7,029<span class=\"_ _28c\"> </span></div></td><td class=\"c n x967 y2772 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x968 y2772 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,420<span class=\"_ _28c\"> </span></div></td><td class=\"c n x969 y2772 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,420<span class=\"_ _28c\"> </span></div></td><td class=\"c n x96a y2772 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x96b y2772 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,420<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2774 w1ff h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Def<span class=\"_ _3\"></span>erred tax ass<span class=\"_ _1\"></span>ets<span class=\"_ _28c\"> </span></div></td><td class=\"c n x96c y2775 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6be y2775 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x96d y2775 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x96e y2775 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">811<span class=\"_ _28c\"> </span></div></td><td class=\"c n x96f y2775 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">811<span class=\"_ _28c\"> </span></div></td><td class=\"c n x970 y2774 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x971 y2774 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x972 y2774 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4bb y2774 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,615<span class=\"_ _28c\"> </span></div></td><td class=\"c n x973 y2774 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,615<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2776 w5c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Contr<span class=\"_ _1\"></span>act co<span class=\"_ _1\"></span>sts<span class=\"_ _28c\"> </span></div></td><td class=\"c n x974 y2777 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x975 y2777 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x976 y2777 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x977 y2777 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,722<span class=\"_ _28c\"> </span></div></td><td class=\"c n x978 y2777 w8c h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,722<span class=\"_ _28c\"> </span></div></td><td class=\"c n x979 y2776 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x97a y2776 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x97b y2776 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7cc y2776 w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,763<span class=\"_ _28c\"> </span></div></td><td class=\"c n x7cd y2776 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,763<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2779 w5d h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>rade and o<span class=\"_ _1\"></span>ther r<span class=\"_ _1\"></span>eceivables<span class=\"_ _28c\"> </span></div></td><td class=\"c n x97c y2778 w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">35,932<span class=\"_ _28c\"> </span></div></td><td class=\"c n x97d y2778 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x97e y2778 w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">35,932<span class=\"_ _28c\"> </span></div></td><td class=\"c n x97f y2778 w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">8,419<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6ca y2778 w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">44,351<span class=\"_ _28c\"> </span></div></td><td class=\"c n x980 y2779 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">34,355<span class=\"_ _28c\"> </span></div></td><td class=\"c n x981 y2779 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x982 y2779 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">34,355<span class=\"_ _28c\"> </span></div></td><td class=\"c n x983 y2779 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">4,523<span class=\"_ _28c\"> </span></div></td><td class=\"c n x984 y2779 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">38,878<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y289a w5e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Cash and cash equivalen<span class=\"_ _1\"></span>ts<span class=\"_ _28c\"> </span></div></td><td class=\"c n x985 y289b w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">41,815<span class=\"_ _28c\"> </span></div></td><td class=\"c n x986 y289b w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x987 y289b w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">41,815<span class=\"_ _28c\"> </span></div></td><td class=\"c n x988 y289b w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x989 y289b w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">41,815<span class=\"_ _28c\"> </span></div></td><td class=\"c n x2e6 y289a w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">43,252<span class=\"_ _28c\"> </span></div></td><td class=\"c n x98a y289a w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x706 y289a w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">43,252<span class=\"_ _28c\"> </span></div></td><td class=\"c n x707 y289a w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x708 y289a w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">43,252<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y277e w200 h161\"><div class=\"t m0 x230 h9 y277a ff4 fs7 fc4 sc0 ls1 ws0\">Assets in dispo<span class=\"_ _1\"></span>sal gr<span class=\"_ _1\"></span>oup classified as held<span class=\"_ _28c\"> </span></div><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">f<span class=\"_ _1\"></span>or sale<span class=\"_ _28c\"> </span></div></td><td class=\"c n x98b y277d w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x98c y277d w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x98d y277d w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x98e y277d w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,039<span class=\"_ _28c\"> </span></div></td><td class=\"c n x529 y277d w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,039<span class=\"_ _28c\"> </span></div></td><td class=\"c n x330 y277e w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x98f y277e w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x990 y277e w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x991 y277e w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x992 y277e w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x993 y274a w55 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">77,747<span class=\"_ _28c\"> </span></div></td><td class=\"c n x994 y274a w59 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">7,029<span class=\"_ _28c\"> </span></div></td><td class=\"c n x995 y274a w38 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">84,776<span class=\"_ _28c\"> </span></div></td><td class=\"c n x996 y274a w55 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">98,612<span class=\"_ _28c\"> </span></div></td><td class=\"c n x997 y274a w2a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">183,388<span class=\"_ _28c\"> </span></div></td><td class=\"c n x998 y2749 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">77,607<span class=\"_ _28c\"> </span></div></td><td class=\"c n x999 y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,420<span class=\"_ _28c\"> </span></div></td><td class=\"c n x99a y2749 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">83,027<span class=\"_ _28c\"> </span></div></td><td class=\"c n x99b y2749 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">84,122<span class=\"_ _28c\"> </span></div></td><td class=\"c n x99c y2749 w2a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">167,149<span class=\"_ _28c\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-550": {
   "value": "Financial liabilities<span class=\"_ _28c\"> </span><table class=\"s w201 h1a0\" id=\"_3b94beab-2686-4bbb-823b-b53d65f6eba6\"><tr><td></td><td></td><td></td><td class=\"c n x678 y2b5d wd8 h16e\"><div class=\"t m0 x230 h22 y289c ff2 fs12 fc1 sc0 ls1 ws0\">31 March 2026<span class=\"_ _28c\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x679 y2b5e w18d h159\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">31 March 2025<span class=\"_ _28c\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x681 h2d y2b5f ff2 fs12 fc1 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td><td></td><td></td><td></td><td></td><td class=\"t m0 x64b h22 y2b60 ff3 fs12 fc4 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x67a h2d y2b61 ff2 fs12 fc1 sc0 ls1 ws0\">Amortised </td><td></td><td class=\"t m0 x2c6 h2d y2b62 ff1b fs12 fc1 sc0 ls1 ws0\">financial<span class=\"_ _28c\"> </span></td><td class=\"t m0 x942 h2d y2b63 ff1b fs12 fc1 sc0 ls1 ws0\">Non-financial<span class=\"_ _28c\"> </span></td><td></td><td class=\"t m0 x67b h22 y2b64 ff3 fs12 fc4 sc0 ls1 ws0\">Amortised </td><td></td><td class=\"t m0 x643 h22 y2b65 ff4 fs12 fc4 sc0 ls1 ws0\">financial<span class=\"_ _28c\"> </span></td><td class=\"t m0 x943 h22 y2b66 ff4 fs12 fc4 sc0 ls1 ws0\">Non-financial<span class=\"_ _28c\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x944 h2d y2b67 ff2 fs12 fc1 sc0 ls1 ws0\">cost </td><td class=\"t m0 x713 h2d y2b67 ff2 fs12 fc1 sc0 ls1 ws0\">FVTPL </td><td class=\"t m0 x945 h2d y2b68 ff2 fs12 fc1 sc0 ls1 ws0\"> instruments</td><td class=\"t m0 x8b6 h2d y2b69 ff2 fs12 fc1 sc0 ls1 ws0\"> instruments<span class=\"_ _28c\"> </span></td><td class=\"t m0 x67f h2d y2b69 ff2 fs12 fc1 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal<span class=\"_ _28c\"> </span></td><td class=\"t m0 x946 h22 y2b6a ff3 fs12 fc4 sc0 ls5c ws87\">cost </td><td class=\"t m0 x2c2 h22 y2b6a ff3 fs12 fc4 sc0 ls1 ws0\">FVTPL </td><td class=\"t m0 x947 h22 y2b6b ff3 fs12 fc4 sc0 ls1 ws0\"> instruments </td><td class=\"t m0 x517 h22 y2b6c ff3 fs12 fc4 sc0 ls1 ws0\"> instruments </td><td class=\"t m0 x2cd h22 y2b6c ff3 fs12 fc4 sc0 ls43 ws5c\">To<span class=\"_ _2\"></span>t<span class=\"_ _d\"></span>a<span class=\"_ _d\"></span>l<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x2ce h2d y2b6d ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x680 h2d y2b6d ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x99d h2d y2b6e ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000</td><td class=\"t m0 x2d1 h2d y2b6f ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000</td><td class=\"t m0 x2d2 h2d y2b6f ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000 </td><td class=\"t m0 x2dd h22 y2b70 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2de h22 y2b70 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x64b h22 y2b71 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x22f h22 y2b72 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x233 h22 y2b72 ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y2b73 w1bb h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>rade payable<span class=\"_ _1\"></span>s<span class=\"_ _28c\"> </span></div></td><td class=\"c n x99e y2b74 w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,490<span class=\"_ _28c\"> </span></div></td><td class=\"c n x99f y2b74 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9a0 y2b74 w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,490<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9a1 y2b74 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9a2 y2b74 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,490<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9a3 y2b73 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,637<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9a4 y2b73 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e2 y2b73 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,637<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e3 y2b73 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e4 y2b73 w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,637<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h9 y2b75 ff3 fs7 fc4 sc0 ls1 ws0\">Other pay<span class=\"_ _1\"></span>ables and partner<span class=\"_ _1\"></span>ship </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 x234 y2b76 w202 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">capital contribu<span class=\"_ _1\"></span>tions<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9a5 y2b77 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2,788<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9a6 y2b77 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9a7 y2b77 w59 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">2,788<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9a8 y2b77 w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">15,414<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9a9 y2b77 w37 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">18,202<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9aa y2b76 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">6,841<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9ab y2b76 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9ac y2b76 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">6,841<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9ad y2b76 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">16,970<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9ae y2b76 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">23,811<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2b78 w1bc h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls3c ws4f\">Accruals<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9af y2b79 w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">20,931<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6dc y2b79 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9b0 y2b79 w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">20,931<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9b1 y2b79 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9b2 y2b79 w37 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">20,931<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9b3 y2b78 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">19,972<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9b4 y2b78 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9b5 y2b78 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">19,972<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9b6 y2b78 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9b7 y2b78 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">19,972<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2b7a w64 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Loans an<span class=\"_ _1\"></span>d borr<span class=\"_ _1\"></span>owings<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9b8 y2b7b w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">252<span class=\"_ _28c\"> </span></div></td><td class=\"c n x97d y2b7b w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9b9 y2b7b w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">252<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9ba y2b7b w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9bb y2b7b w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">252<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9bc y2b7a w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">380<span class=\"_ _28c\"> </span></div></td><td class=\"c n x37f y2b7a w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9bd y2b7a w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">380<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9be y2b7a w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x87d y2b7a w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">380<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y28cb w203 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Le<span class=\"_ _1\"></span>ase liabilities</div><div class=\"t m0 x9bf h2b y28d2 ff3 fs18 fc4 sc0 ls1 ws0\">1<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6a1 y2b7c w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9c0 y2b7c w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9c1 y2b7c w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9c2 y2b7c w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">30,917<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9c3 y2b7c w37 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">30,917<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9c4 y2b7d w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9c5 y2b7d w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9c6 y2b7d w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9c7 y2b7d w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">19,062<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9c8 y2b7d w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">19,062<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y2b7e w204 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Acquisition-r<span class=\"_ _3\"></span>elated liabilities</div><div class=\"t m0 x9c9 h2b y2747 ff3 fs18 fc4 sc0 ls1 ws0\">1<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6a1 y2b7f w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9ca y2b7f w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">178<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9cb y2b7f w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">178<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9cc y2b7f w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9cd y2b7f w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">178<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9ce y2b7e w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9cf y2b7e w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,258<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9d0 y2b7e w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,258<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9d1 y2b7e w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">4,227<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9d2 y2b7e w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,485<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2b11 w70 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Pr<span class=\"_ _1\"></span>ovisions<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6db y2b12 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6dc y2b12 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6dd y2b12 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9d3 y2b12 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">997<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9d4 y2b12 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">997<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9d5 y2b11 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9d6 y2b11 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9d7 y2b11 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9d8 y2b11 w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">895<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9d9 y2b11 w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">895<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2b80 w71 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Def<span class=\"_ _3\"></span>erred tax liability<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e5 y2b81 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e6 y2b81 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x6e7 y2b81 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9da y2b81 w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">14,277<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9db y2b81 w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">14,277<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9dc y2b80 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9dd y2b80 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x351 y2b80 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9de y2b80 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">10,642<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9df y2b80 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">10,642<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c x234 y2745 w205 h172\"><div class=\"t m0 x230 h9 y28ca ff3 fs7 fc4 sc0 ls1 ws0\">Liabilities associat<span class=\"_ _1\"></span>ed with assets held<span class=\"_ _28c\"> </span></div><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">f<span class=\"_ _1\"></span>or sale<span class=\"_ _28c\"> </span></div></td><td class=\"c n x98b y2746 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x98c y2746 w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x98d y2746 w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9e0 y2746 w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">841<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9e1 y2746 w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">841<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9e2 y2745 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9e3 y2745 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9e4 y2745 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9e5 y2745 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9e6 y2745 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x993 y274a w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">25,461<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9e7 y274a w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">178<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9e8 y274a w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">25,639<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9e9 y274a w55 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">62,446<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9ea y274a w38 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">88,085<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9eb y2749 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">28,830<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9ec y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,258<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9ed y2749 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">30,088<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9ee y2749 w37 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">51,796<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9ef y2749 w38 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">81,884<span class=\"_ _28c\"> </span></div></td></tr></table>1. <span class=\"_ _b\"> </span><span class=\"ff4\">Leas<span class=\"_ _1\"></span>e liabilities and liabilities r<span class=\"_ _1\"></span>elating to r<span class=\"_ _1\"></span>emunera<span class=\"_ _1\"></span>tion for post<span class=\"_ _1\"></span>-combination services (include<span class=\"_ _1\"></span>d within acquisition-rela<span class=\"_ _1\"></span>ted liabilities) fall o<span class=\"_ _1\"></span>utside the scope of IFR<span class=\"_ _1\"></span>S 9. Accor<span class=\"_ _3\"></span>dingly, the prior ye<span class=\"_ _1\"></span>ar balances hav<span class=\"_ _1\"></span>e been reclassifie<span class=\"_ _1\"></span>d from the amortis<span class=\"_ _1\"></span>ed cost and FVTPL cat<span class=\"_ _1\"></span>egories to the </span>non-financial instruments c<span class=\"_ _1\"></span>olumn.<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-551": {
   "value": "Financial risk management<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup\u2019s activities expos<span class=\"_ _1\"></span>e it to a variety o<span class=\"_ _3\"></span>f financial risks: market risk (in<span class=\"_ _1\"></span>cluding cash flow in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est rat<span class=\"_ _1\"></span>e risk), liquidity risk and cr<span class=\"_ _3\"></span>edit risk. Risk management is c<span class=\"_ _1\"></span>arried out by Ex<span class=\"_ _3\"></span>co supported by the Risk Commit<span class=\"_ _3\"></span>tee (see pages 41 t<span class=\"_ _1\"></span>o 42). The Gr<span class=\"_ _3\"></span>oup uses financial instrum<span class=\"_ _1\"></span>ents to pr<span class=\"_ _3\"></span>ovide flexibility r<span class=\"_ _3\"></span>egardin<span class=\"_ _1\"></span>g its working capital r<span class=\"_ _3\"></span>equirem<span class=\"_ _1\"></span>ents and to enable it t<span class=\"_ _1\"></span>o manage specific financial risk<span class=\"_ _1\"></span>s to which it is exposed.<span class=\"_ _28c\"> </span>(a) Mark<span class=\"_ _3\"></span>et risk<span class=\"_ _28c\"> </span>(i) Marke<span class=\"_ _3\"></span>t price risk<span class=\"_ _28c\"> </span>Marke<span class=\"_ _1\"></span>t price risk arises fr<span class=\"_ _3\"></span>om uncertainty about th<span class=\"_ _1\"></span>e futur<span class=\"_ _3\"></span>e prices of financial ins<span class=\"_ _1\"></span>truments held in ac<span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>dance with the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup\u2019s inve<span class=\"_ _1\"></span>stment objectiv<span class=\"_ _3\"></span>es. It repr<span class=\"_ _3\"></span>esents the pot<span class=\"_ _1\"></span>ential loss tha<span class=\"_ _1\"></span>t the Gr<span class=\"_ _3\"></span>oup might su<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>er thr<span class=\"_ _1\"></span>ough holding mark<span class=\"_ _3\"></span>et positions in the face o<span class=\"_ _3\"></span>f market mo<span class=\"_ _1\"></span>vements.<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup\u2019s inves<span class=\"_ _1\"></span>tments int<span class=\"_ _1\"></span>o Limited P<span class=\"_ _1\"></span>artnership fun<span class=\"_ _1\"></span>ds and V<span class=\"_ _1\"></span>CT in<span class=\"_ _1\"></span>vestmen<span class=\"_ _1\"></span>ts (see no<span class=\"_ _1\"></span>te 15) ar<span class=\"_ _3\"></span>e rar<span class=\"_ _1\"></span>ely traded and as s<span class=\"_ _1\"></span>uch the prices ar<span class=\"_ _3\"></span>e more diffic<span class=\"_ _1\"></span>ult to de<span class=\"_ _1\"></span>termine than tho<span class=\"_ _1\"></span>se of mor<span class=\"_ _3\"></span>e widely traded s<span class=\"_ _1\"></span>ecurities. In addition, the ability o<span class=\"_ _1\"></span>f the Gr<span class=\"_ _3\"></span>oup to r<span class=\"_ _1\"></span>ealise the in<span class=\"_ _1\"></span>vestmen<span class=\"_ _1\"></span>ts at their carrying v<span class=\"_ _1\"></span>alue will at times no<span class=\"_ _3\"></span>t be possible if there ar<span class=\"_ _3\"></span>e no willing pur<span class=\"_ _1\"></span>chasers. A +/- 10% m<span class=\"_ _1\"></span>ovemen<span class=\"_ _1\"></span>t in the NA<span class=\"_ _3\"></span>V of th<span class=\"_ _1\"></span>e underlying in<span class=\"_ _3\"></span>vestments wo<span class=\"_ _1\"></span>uld, all other variable<span class=\"_ _1\"></span>s held constant, ha<span class=\"_ _3\"></span>ve res<span class=\"_ _1\"></span>ulted in an in<span class=\"_ _1\"></span>cre<span class=\"_ _1\"></span>ase in the fair v<span class=\"_ _1\"></span>alue in the stat<span class=\"_ _1\"></span>ement o<span class=\"_ _1\"></span>f compr<span class=\"_ _1\"></span>ehensive inc<span class=\"_ _1\"></span>ome and net asse<span class=\"_ _1\"></span>ts of +/- \u00a3703,000 (2025: +/- \u00a3542,000). (ii) Inter<span class=\"_ _3\"></span>est r<span class=\"_ _1\"></span>ate risk<span class=\"_ _28c\"> </span>Inter<span class=\"_ _3\"></span>est ra<span class=\"_ _1\"></span>te risk is the risk that th<span class=\"_ _1\"></span>e fair value or cash flo<span class=\"_ _1\"></span>ws r<span class=\"_ _1\"></span>elated t<span class=\"_ _1\"></span>o financial instrumen<span class=\"_ _1\"></span>ts will fluctua<span class=\"_ _1\"></span>te becau<span class=\"_ _1\"></span>se of chan<span class=\"_ _1\"></span>ges to mark<span class=\"_ _3\"></span>et inter<span class=\"_ _3\"></span>est rat<span class=\"_ _1\"></span>es. The Gr<span class=\"_ _3\"></span>oup had only \u00a30.3 million of ext<span class=\"_ _3\"></span>ernal debt at 31 Mar<span class=\"_ _3\"></span>ch 2026 (2025: \u00a30.4 million) rela<span class=\"_ _1\"></span>ted to the P<span class=\"_ _3\"></span>iP acquisition (see not<span class=\"_ _1\"></span>e 20) which has a maturity o<span class=\"_ _1\"></span>f 2027. Any chan<span class=\"_ _1\"></span>ges in mark<span class=\"_ _1\"></span>et int<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span>st ra<span class=\"_ _1\"></span>tes would no<span class=\"_ _1\"></span>t r<span class=\"_ _1\"></span>esult in a ma<span class=\"_ _1\"></span>terial chang<span class=\"_ _1\"></span>e to pr<span class=\"_ _3\"></span>ofit bef<span class=\"_ _3\"></span>ore tax.<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup holds cash on deposit with the in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est on these balances b<span class=\"_ _1\"></span>ased on fix<span class=\"_ _1\"></span>ed or agr<span class=\"_ _1\"></span>eed ra<span class=\"_ _1\"></span>tes. An<span class=\"_ _1\"></span>y changes in mark<span class=\"_ _3\"></span>et inter<span class=\"_ _3\"></span>est rat<span class=\"_ _1\"></span>es would no<span class=\"_ _3\"></span>t resul<span class=\"_ _1\"></span>t in a material chan<span class=\"_ _1\"></span>ge to pr<span class=\"_ _3\"></span>ofit bef<span class=\"_ _3\"></span>ore tax.<span class=\"_ _28c\"> </span>(iii) F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>eign ex<span class=\"_ _1\"></span>change risk<span class=\"_ _28c\"> </span>F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>eign curr<span class=\"_ _1\"></span>ency risk is the risk tha<span class=\"_ _1\"></span>t changes in f<span class=\"_ _3\"></span>oreign e<span class=\"_ _1\"></span>xchan<span class=\"_ _1\"></span>ge ra<span class=\"_ _1\"></span>tes will cau<span class=\"_ _1\"></span>se the Gr<span class=\"_ _3\"></span>oup to suff<span class=\"_ _3\"></span>er losses. Due to the In<span class=\"_ _1\"></span>frastr<span class=\"_ _1\"></span>uctur<span class=\"_ _3\"></span>e Capital acquisition, the Gr<span class=\"_ _3\"></span>oup is exposed t<span class=\"_ _1\"></span>o for<span class=\"_ _3\"></span>eign exch<span class=\"_ _1\"></span>ange transac<span class=\"_ _1\"></span>tion risk as the Infr<span class=\"_ _1\"></span>astructur<span class=\"_ _3\"></span>e Capital activities ar<span class=\"_ _3\"></span>e within Austr<span class=\"_ _1\"></span>alia. The table below s<span class=\"_ _1\"></span>ummarises the Gr<span class=\"_ _3\"></span>oup\u2019s exposur<span class=\"_ _3\"></span>e to f<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>eign curr<span class=\"_ _1\"></span>ency tr<span class=\"_ _1\"></span>anslation risk at 31 Mar<span class=\"_ _3\"></span>ch 2026. Included in the table ar<span class=\"_ _1\"></span>e the Gr<span class=\"_ _3\"></span>oup\u2019s financial assets, at carryin<span class=\"_ _1\"></span>g amounts, cat<span class=\"_ _3\"></span>egorised by curr<span class=\"_ _3\"></span>ency.<span class=\"_ _28c\"> </span><table class=\"s w206 h1a1\" id=\"_b304fe11-7c33-4006-a6f9-92b30eca1e31\"><tr><td></td><td></td><td class=\"c n x8dc y2b82 wd8 h195\"><div class=\"t m0 x230 h22 y2a8b ff2 fs12 fc1 sc0 ls1 ws0\">31 March 2026<span class=\"_ _28c\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x8dd y2b83 w1d8 h196\"><div class=\"t m0 x230 h22 y2a8d ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch 2025<span class=\"_ _28c\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x9f0 h2d y2b84 ff2 fs12 fc1 sc0 ls1 ws0\">Euro<span class=\"_ _28c\"> </span></td><td class=\"t m0 x9f1 h2d y2b84 ff2 fs12 fc1 sc0 ls1 ws0\">Aus dollar </td><td class=\"t m0 x7e7 h2d y2b84 ff2 fs12 fc1 sc0 ls1 ws0\">US dollar </td><td class=\"t m0 x518 h2d y2b84 ff2 fs12 fc1 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m0 x9f2 h22 y2b84 ff3 fs12 fc4 sc0 ls1 ws0\">Eur<span class=\"_ _1\"></span>o </td><td class=\"t m0 x366 h22 y2b84 ff3 fs12 fc4 sc0 ls1 ws0\">Aus dollar </td><td class=\"t m0 x8c9 h22 y2b84 ff3 fs12 fc4 sc0 ls1 ws0\">US dollar </td><td class=\"t m0 x2cd h22 y2b84 ff3 fs12 fc4 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td></tr><tr><td></td><td class=\"t m0 x99d h2d y2b85 ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x682 h2d y2b85 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x485 h2d y2b85 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x518 h2d y2b85 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2de h22 y2b85 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x64b h22 y2b85 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x22f h22 y2b85 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2cd h22 y2b85 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x256 h2e y2b86 ff2 fs7 fc1 sc0 ls1 ws0\">Financial assets<span class=\"_ _28c\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x234 y2743 w5e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Cash and cash equivalen<span class=\"_ _1\"></span>ts<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9f3 y2744 w5b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">868<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9f4 y2744 w5b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">412<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9f5 y2744 w41 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">66<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9f6 y2744 w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,346<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9f7 y2743 w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">879<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9f8 y2743 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9f9 y2743 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">140<span class=\"_ _28c\"> </span></div></td><td class=\"c n x33f y2743 w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,019<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2745 w57 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inve<span class=\"_ _1\"></span>stments at FVTPL<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9fa y2746 w59 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,612<span class=\"_ _28c\"> </span></div></td><td class=\"c n x92e y2746 w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x92f y2746 w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9fb y2746 w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,612<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9fc y2745 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,860<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9fd y2745 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9fe y2745 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x334 y2745 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,860<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x8f2 y274a w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,480<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8f3 y274a w5b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">412<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9ff y274a w41 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">66<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa00 y274a w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,958<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa01 y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">3,739<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa02 y2749 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa03 y2749 w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">140<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa04 y2749 w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">3,879<span class=\"_ _28c\"> </span></div></td></tr></table>A 5% str<span class=\"_ _3\"></span>engthening of st<span class=\"_ _1\"></span>erling ag<span class=\"_ _3\"></span>ainst the euro w<span class=\"_ _1\"></span>ould r<span class=\"_ _1\"></span>educe th<span class=\"_ _1\"></span>e net eur<span class=\"_ _3\"></span>o position and pr<span class=\"_ _1\"></span>ofit by \u00a341,000 (2025: \u00a342,000). This assumes all o<span class=\"_ _3\"></span>ther variables are h<span class=\"_ _1\"></span>eld constant. A 5% str<span class=\"_ _3\"></span>engthening of st<span class=\"_ _1\"></span>erling a<span class=\"_ _1\"></span>gainst the A<span class=\"_ _1\"></span>ustr<span class=\"_ _1\"></span>alian dollar would r<span class=\"_ _3\"></span>educe the net A<span class=\"_ _1\"></span>ustralian dollar po<span class=\"_ _1\"></span>sition and pr<span class=\"_ _1\"></span>ofit b<span class=\"_ _1\"></span>y \u00a321,000 (2025: \u00a3nil).<span class=\"_ _28c\"> </span>(b) Liquidity risk<span class=\"_ _28c\"> </span>Liquidity risk is the risk that the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup will not be able t<span class=\"_ _3\"></span>o meet its financial obligations as the<span class=\"_ _1\"></span>y fall due. T<span class=\"_ _1\"></span>he Gr<span class=\"_ _3\"></span>oup maintains significant liquid r<span class=\"_ _1\"></span>esour<span class=\"_ _3\"></span>ces in the f<span class=\"_ _1\"></span>orm of cash or c<span class=\"_ _1\"></span>ash deposits in or<span class=\"_ _1\"></span>der to mee<span class=\"_ _1\"></span>t working capital and r<span class=\"_ _3\"></span>egulatory n<span class=\"_ _1\"></span>eeds. F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>esight is pr<span class=\"_ _3\"></span>edominantly financed thr<span class=\"_ _1\"></span>ough a combination o<span class=\"_ _3\"></span>f share capital, un<span class=\"_ _1\"></span>distribute<span class=\"_ _1\"></span>d pro<span class=\"_ _3\"></span>fits and cash.<span class=\"_ _28c\"> </span>The contr<span class=\"_ _3\"></span>actual maturities (r<span class=\"_ _3\"></span>epr<span class=\"_ _1\"></span>esenting undis<span class=\"_ _1\"></span>count<span class=\"_ _1\"></span>ed contr<span class=\"_ _1\"></span>actual cash flo<span class=\"_ _1\"></span>ws) o<span class=\"_ _3\"></span>f financial liabilities ar<span class=\"_ _1\"></span>e containe<span class=\"_ _1\"></span>d in the r<span class=\"_ _1\"></span>espective n<span class=\"_ _1\"></span>ote f<span class=\"_ _3\"></span>or each cat<span class=\"_ _1\"></span>egory of liability as f<span class=\"_ _3\"></span>ollows: <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">T<span class=\"_ _0\"></span>rade and o<span class=\"_ _1\"></span>ther payables, s<span class=\"_ _1\"></span>ee not<span class=\"_ _1\"></span>e 19</span></span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Loans an<span class=\"_ _1\"></span>d borr<span class=\"_ _1\"></span>owings, s<span class=\"_ _1\"></span>ee not<span class=\"_ _1\"></span>e 20</span></span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Le<span class=\"_ _1\"></span>ase liabilities, see no<span class=\"_ _1\"></span>te 21</span></span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Acquisition-r<span class=\"_ _3\"></span>elated liabilities: Con<span class=\"_ _1\"></span>tingent consider<span class=\"_ _3\"></span>ation, see not<span class=\"_ _1\"></span>e 22<span class=\"_ _28c\"> </span></span></span>(c) C<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>edit risk<span class=\"_ _28c\"> </span>Cr<span class=\"_ _3\"></span>edit risk re<span class=\"_ _1\"></span>fer<span class=\"_ _3\"></span>s to the risk that a coun<span class=\"_ _1\"></span>terparty will defa<span class=\"_ _1\"></span>ult on its contr<span class=\"_ _3\"></span>actual obligations r<span class=\"_ _1\"></span>esultin<span class=\"_ _1\"></span>g in financial loss to the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup. In or<span class=\"_ _1\"></span>der to minimise the risk, the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup endeav<span class=\"_ _3\"></span>ours only to deal with c<span class=\"_ _1\"></span>ompanies which ar<span class=\"_ _1\"></span>e demonstrably cr<span class=\"_ _3\"></span>editworthy and this, t<span class=\"_ _1\"></span>ogeth<span class=\"_ _1\"></span>er with the aggr<span class=\"_ _3\"></span>egate financial e<span class=\"_ _1\"></span>xposur<span class=\"_ _3\"></span>e, is continuously monit<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>ed. The maximum e<span class=\"_ _1\"></span>xposur<span class=\"_ _3\"></span>e to cre<span class=\"_ _1\"></span>dit risk is the value o<span class=\"_ _1\"></span>f the outst<span class=\"_ _1\"></span>anding amount.<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup does not consider th<span class=\"_ _1\"></span>at ther<span class=\"_ _3\"></span>e is any concentr<span class=\"_ _1\"></span>ation o<span class=\"_ _1\"></span>f risk within either trade or o<span class=\"_ _3\"></span>ther r<span class=\"_ _1\"></span>eceivables. Cr<span class=\"_ _3\"></span>edit risk on cash and cash equivalents is consider<span class=\"_ _3\"></span>ed to be very lo<span class=\"_ _1\"></span>w as the count<span class=\"_ _1\"></span>erparties ar<span class=\"_ _3\"></span>e substan<span class=\"_ _1\"></span>tial banking institu<span class=\"_ _1\"></span>tions, the majority of which ha<span class=\"_ _1\"></span>ve cr<span class=\"_ _3\"></span>edit rating<span class=\"_ _1\"></span>s of A or abov<span class=\"_ _3\"></span>e. Capital risk management<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup is predominan<span class=\"_ _1\"></span>tly equity funded and this mak<span class=\"_ _3\"></span>es up the capital struct<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e of the business. E<span class=\"_ _1\"></span>quity comprises shar<span class=\"_ _3\"></span>e capital, shar<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>emium and r<span class=\"_ _1\"></span>etained pr<span class=\"_ _3\"></span>ofits as per the stat<span class=\"_ _1\"></span>ement of finan<span class=\"_ _1\"></span>cial position. The Gr<span class=\"_ _3\"></span>oup\u2019s curr<span class=\"_ _1\"></span>ent objective<span class=\"_ _1\"></span>s when maintaining capital ar<span class=\"_ _3\"></span>e: <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Holding an appr<span class=\"_ _3\"></span>opriate level o<span class=\"_ _1\"></span>f r<span class=\"_ _1\"></span>egulat<span class=\"_ _1\"></span>ory capital and liquidity</span></span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>Gener<span class=\"_ _1\"></span>ating a str<span class=\"_ _3\"></span>ong re<span class=\"_ _1\"></span>turn on existin<span class=\"_ _1\"></span>g capital and inv<span class=\"_ _1\"></span>esting or<span class=\"_ _3\"></span>ganically f<span class=\"_ _1\"></span>or futur<span class=\"_ _3\"></span>e gro<span class=\"_ _1\"></span>wth</span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>Annual distrib<span class=\"_ _1\"></span>ution of 60% o<span class=\"_ _3\"></span>f adjusted pr<span class=\"_ _3\"></span>ofit </span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>Disciplined str<span class=\"_ _3\"></span>ategic and financial asse<span class=\"_ _1\"></span>ssment of opport<span class=\"_ _1\"></span>unities</span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Re<span class=\"_ _1\"></span>turn of s<span class=\"_ _1\"></span>urplus capital no<span class=\"_ _1\"></span>t r<span class=\"_ _1\"></span>equir<span class=\"_ _1\"></span>ed f<span class=\"_ _1\"></span>or other priorities (e.g. thr<span class=\"_ _3\"></span>ough shar<span class=\"_ _3\"></span>e buybacks)<span class=\"_ _28c\"> </span></span></span>The Gr<span class=\"_ _3\"></span>oup sets the amoun<span class=\"_ _1\"></span>t of capital it r<span class=\"_ _3\"></span>equire<span class=\"_ _1\"></span>s in pr<span class=\"_ _1\"></span>oportion to risk. The Gr<span class=\"_ _3\"></span>oup manages its capital struc<span class=\"_ _1\"></span>tur<span class=\"_ _1\"></span>e and mak<span class=\"_ _1\"></span>es adjustmen<span class=\"_ _1\"></span>ts to it in the ligh<span class=\"_ _1\"></span>t of chan<span class=\"_ _1\"></span>ges in economic c<span class=\"_ _1\"></span>onditions and the risk char<span class=\"_ _1\"></span>acteristics o<span class=\"_ _3\"></span>f underlying assets. F<span class=\"_ _1\"></span>or specific capital allocation mat<span class=\"_ _3\"></span>ters during th<span class=\"_ _1\"></span>e year ended 31 Mar<span class=\"_ _3\"></span>ch 2026, please see the Financial R<span class=\"_ _3\"></span>eview on page 33. All r<span class=\"_ _3\"></span>egulatory c<span class=\"_ _1\"></span>apital r<span class=\"_ _1\"></span>equir<span class=\"_ _1\"></span>ements o<span class=\"_ _1\"></span>f subsidiaries in the Gr<span class=\"_ _3\"></span>oup wer<span class=\"_ _3\"></span>e complied with. For<span class=\"_ _3\"></span>esight Gr<span class=\"_ _3\"></span>oup LLP has document<span class=\"_ _1\"></span>ed its Internal Capit<span class=\"_ _1\"></span>al Adequacy and Risk Assessm<span class=\"_ _1\"></span>ent pr<span class=\"_ _3\"></span>ocess (\u201cICARA\u201d) in c<span class=\"_ _1\"></span>ompliance with the Inv<span class=\"_ _3\"></span>estment Firms Pr<span class=\"_ _1\"></span>udential Re<span class=\"_ _1\"></span>gime (\u201cIFPR\u201d). F<span class=\"_ _3\"></span>air value hierarch<span class=\"_ _1\"></span>y<span class=\"_ _28c\"> </span>F<span class=\"_ _1\"></span>or financial instruments n<span class=\"_ _1\"></span>ot tr<span class=\"_ _1\"></span>aded in an activ<span class=\"_ _1\"></span>e marke<span class=\"_ _1\"></span>t, such as f<span class=\"_ _3\"></span>orward f<span class=\"_ _3\"></span>oreign curr<span class=\"_ _3\"></span>ency contr<span class=\"_ _1\"></span>acts, the fair v<span class=\"_ _1\"></span>alue is determin<span class=\"_ _1\"></span>ed using appr<span class=\"_ _3\"></span>opriate valuation t<span class=\"_ _1\"></span>echniques tha<span class=\"_ _1\"></span>t take in<span class=\"_ _1\"></span>to accoun<span class=\"_ _1\"></span>t the terms and con<span class=\"_ _1\"></span>ditions of the con<span class=\"_ _1\"></span>trac<span class=\"_ _1\"></span>ts and utilise observ<span class=\"_ _1\"></span>able marke<span class=\"_ _1\"></span>t data, such as spot and f<span class=\"_ _3\"></span>orwar<span class=\"_ _1\"></span>d rat<span class=\"_ _1\"></span>es, as inputs. In<span class=\"_ _1\"></span>vestmen<span class=\"_ _1\"></span>ts at FVTPL ar<span class=\"_ _3\"></span>e the Gro<span class=\"_ _1\"></span>up\u2019s co-inve<span class=\"_ _1\"></span>stment into Limit<span class=\"_ _1\"></span>ed Partn<span class=\"_ _1\"></span>ership funds an<span class=\"_ _1\"></span>d V<span class=\"_ _1\"></span>CT inv<span class=\"_ _1\"></span>estments mana<span class=\"_ _1\"></span>ged by th<span class=\"_ _1\"></span>e Gr<span class=\"_ _1\"></span>oup. These un<span class=\"_ _1\"></span>quot<span class=\"_ _1\"></span>ed inve<span class=\"_ _1\"></span>stments ar<span class=\"_ _3\"></span>e valued on a net asse<span class=\"_ _1\"></span>t basis by the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup. The actu<span class=\"_ _1\"></span>al underlyin<span class=\"_ _1\"></span>g inves<span class=\"_ _1\"></span>tments ar<span class=\"_ _1\"></span>e valued in acc<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>dance with the f<span class=\"_ _3\"></span>ollowing rules, which ar<span class=\"_ _3\"></span>e consistent with the IPEV V<span class=\"_ _0\"></span>aluation Guidelines as des<span class=\"_ _1\"></span>cribed in not<span class=\"_ _1\"></span>e 15.<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup uses the f<span class=\"_ _3\"></span>ollowing hierar<span class=\"_ _3\"></span>chy f<span class=\"_ _1\"></span>or determinin<span class=\"_ _1\"></span>g and disclosing the f<span class=\"_ _1\"></span>air value of finan<span class=\"_ _1\"></span>cial instruments b<span class=\"_ _3\"></span>y valuation technique:<span class=\"_ _28c\"> </span>Le<span class=\"_ _1\"></span>vel 1: quo<span class=\"_ _1\"></span>ted (unadjus<span class=\"_ _1\"></span>ted) price<span class=\"_ _1\"></span>s in active mark<span class=\"_ _3\"></span>ets for iden<span class=\"_ _1\"></span>tical assets or liabilities.<span class=\"_ _28c\"> </span>Le<span class=\"_ _1\"></span>vel 2: oth<span class=\"_ _1\"></span>er techniques f<span class=\"_ _3\"></span>or which all inputs which have a signific<span class=\"_ _1\"></span>ant eff<span class=\"_ _3\"></span>ect on the r<span class=\"_ _3\"></span>ecorded f<span class=\"_ _1\"></span>air value ar<span class=\"_ _3\"></span>e observable, either dir<span class=\"_ _3\"></span>ectly or indirec<span class=\"_ _1\"></span>tly.<span class=\"_ _28c\"> </span>Le<span class=\"_ _1\"></span>vel 3: technique<span class=\"_ _1\"></span>s which use inputs which ha<span class=\"_ _1\"></span>ve a significan<span class=\"_ _1\"></span>t eff<span class=\"_ _3\"></span>ect on the re<span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>ded fair value that ar<span class=\"_ _3\"></span>e not based on obs<span class=\"_ _1\"></span>ervable marke<span class=\"_ _3\"></span>t data.<span class=\"_ _28c\"> </span><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs486\">A<span class=\"_ _3\"></span>t 31 March 2026, the G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>up held the f<span class=\"_ _3\"></span>ollowing financial instruments m<span class=\"_ _1\"></span>easur<span class=\"_ _3\"></span>ed at fair value:<span class=\"_ _28c\"> </span></div><div class=\"gs487\"><table class=\"s w207 h1a2\" id=\"_dc2cc7bd-1009-4a4b-aa2e-5493dc9bedc7\"><tr><td></td><td></td><td class=\"c n x8dc y2b87 wd8 h16e\"><div class=\"t m0 x230 h22 y289c ff2 fs12 fc1 sc0 ls1 ws0\">31 March 2026<span class=\"_ _28c\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x8dd y2b88 w1d8 h159\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch 2025<span class=\"_ _28c\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x726 h2d y2b89 ff2 fs12 fc1 sc0 ls49 ws6b\">Level 1<span class=\"_ _28c\"> </span></td><td class=\"t m0 xa05 h2d y2b89 ff2 fs12 fc1 sc0 ls1 ws0\">Level 2 </td><td class=\"t m0 xa06 h2d y2b89 ff2 fs12 fc1 sc0 ls1 ws0\">Level 3 </td><td class=\"t m0 x518 h2d y2b89 ff2 fs12 fc1 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m0 x482 h22 y2b89 ff3 fs12 fc4 sc0 ls1 ws0\">Lev<span class=\"_ _1\"></span>el 1 </td><td class=\"t m0 xa07 h22 y2b89 ff3 fs12 fc4 sc0 ls1 ws0\">Lev<span class=\"_ _1\"></span>el 2<span class=\"_ _28c\"> </span></td><td class=\"t m0 x7e9 h22 y2b89 ff3 fs12 fc4 sc0 ls1 ws0\">Lev<span class=\"_ _1\"></span>el 3 </td><td class=\"t m0 x2cd h22 y2b89 ff3 fs12 fc4 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td></tr><tr><td></td><td class=\"t m0 x99d h2d y2b8a ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x682 h2d y2b8a ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x485 h2d y2b8a ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x518 h2d y2b8a ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2de h22 y2b8a ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x7d6 h22 y2b8a ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x22f h22 y2b8a ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2cd h22 y2b8a ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x256 h2e y2b8b ff2 fs7 fc1 sc0 ls1 ws0\">Financial assets<span class=\"_ _28c\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x234 y277b w57 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inve<span class=\"_ _1\"></span>stments at FVTPL<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa08 y277c w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa09 y277c w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa0a y277c w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">7,029<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa0b y277c w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">7,029<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa0c y277b w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa0d y277b w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa0e y277b w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,420<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa0f y277b w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,420<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y2b8c ff2 fs7 fc1 sc0 ls1 ws0\">Financial liabilities<span class=\"_ _28c\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x234 y2749 w208 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Acquisition-r<span class=\"_ _3\"></span>elated liabilities: Con<span class=\"_ _1\"></span>tingent consider<span class=\"_ _3\"></span>ation<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa10 y274a w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa11 y274a w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa12 y274a w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">178<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa13 y274a w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">178<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa14 y2749 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa15 y2749 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa16 y2749 w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,258<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa17 y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,258<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs488\">T<span class=\"_ _0\"></span>ransfer<span class=\"_ _3\"></span>s<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs489\">During the period ther<span class=\"_ _3\"></span>e wer<span class=\"_ _1\"></span>e no transf<span class=\"_ _3\"></span>ers betw<span class=\"_ _1\"></span>een Le<span class=\"_ _1\"></span>vels 1, 2 or 3.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs48a\">The f<span class=\"_ _3\"></span>ollowing table summarises the inpu<span class=\"_ _1\"></span>ts and estimat<span class=\"_ _1\"></span>es used f<span class=\"_ _3\"></span>or items cate<span class=\"_ _1\"></span>gorised in L<span class=\"_ _1\"></span>evel 3 o<span class=\"_ _1\"></span>f the fair valu<span class=\"_ _1\"></span>e hierar<span class=\"_ _3\"></span>chy toge<span class=\"_ _1\"></span>ther with a quantitativ<span class=\"_ _3\"></span>e sensitivity analysis. Ther<span class=\"_ _1\"></span>e have been n<span class=\"_ _1\"></span>o changes </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs48b\">in valuation me<span class=\"_ _1\"></span>thodology during th<span class=\"_ _1\"></span>e year<span class=\"_ _14b\"></span>.<span class=\"_ _28c\"> </span></div><div class=\"gs48c\"><table class=\"s w209 h1a3\" id=\"_035d9e80-b5c3-4b75-b248-c848f6f0ca5d\"><tr><td></td><td class=\"t m0 x2d8 h2d y2b8d ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 xa18 h2d y2b8e ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td></td><td class=\"t m0 x515 h22 y2b8f ff4 fs12 fc4 sc0 ls1 ws0\">Significant<span class=\"_ _28c\"> </span></td><td></td><td class=\"t m0 xa19 h22 y2b90 ff3 fs12 fc4 sc0 ls1 ws0\">Change in </td></tr><tr><td></td><td class=\"t m0 xa1a h2d y2b91 ff2 fs12 fc1 sc0 ls1 ws0\">F<span class=\"_ _1\"></span>air value </td><td></td><td class=\"t m0 xa1b h22 y2b92 ff3 fs12 fc4 sc0 ls1 ws0\"> unobservable<span class=\"_ _28c\"> </span></td><td></td><td class=\"t m0 x22e h22 y2b93 ff3 fs12 fc4 sc0 ls1 ws0\">fair value </td></tr><tr><td class=\"t m0 x256 h22 y2b94 ff3 fs12 fc4 sc0 ls1 ws0\">Asset class and valu<span class=\"_ _1\"></span>ation<span class=\"_ _28c\"> </span></td><td class=\"c n xa1c y2b95 w20a h16e\"><div class=\"t m0 x230 h22 y289c ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa1d y2b96 w20b h16b\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">V<span class=\"_ _3\"></span>aluation technique<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa1e y2b97 w20c h16b\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">inputs<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa1f y2b97 w20d h16b\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">Sensitivity inputs unobserv<span class=\"_ _1\"></span>able input<span class=\"_ _28c\"> </span></div></td><td class=\"t m0 x2cd h22 y2b98 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x266 h9 y2b99 ff4 fs7 fc4 sc0 ls1 ws0\">The fair valu<span class=\"_ _1\"></span>e is based on the closin<span class=\"_ _1\"></span>g NA<span class=\"_ _3\"></span>V<span class=\"_ _28c\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x234 y2921 w57 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inve<span class=\"_ _1\"></span>stments at FVTPL<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa20 y2920 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">7,029<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa21 y2921 w20e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">of under<span class=\"_ _3\"></span>lying investmen<span class=\"_ _1\"></span>ts<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa22 y2921 w20f h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls62 ws8d\">N<span class=\"_ _d\"></span>AV<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa23 y2921 w210 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">+/-10% on closin<span class=\"_ _1\"></span>g NA<span class=\"_ _3\"></span>V<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa24 y2921 w211 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">+/- 703<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h9 y2b9a ff3 fs7 fc4 sc0 ls1 ws0\">Acquisition-r<span class=\"_ _3\"></span>elated liabilities: Con<span class=\"_ _1\"></span>tingent </td><td></td><td class=\"t m0 x3f2 h9 y2b9a ff4 fs7 fc4 sc0 ls1 ws0\">The fair valu<span class=\"_ _1\"></span>e is a ratio o<span class=\"_ _3\"></span>f the closing NA<span class=\"_ _3\"></span>V<span class=\"_ _28c\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x234 y2749 w212 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">considera<span class=\"_ _1\"></span>tion<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa25 y274a w5b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">178<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa26 y2749 w213 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">of the f<span class=\"_ _1\"></span>unds acquir<span class=\"_ _3\"></span>ed to the NA<span class=\"_ _0\"></span>V on acquisition<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa27 y2749 w20f h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls62 ws8d\">N<span class=\"_ _d\"></span>AV<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa28 y2749 w214 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">+/-10% on closing NA<span class=\"_ _0\"></span>V<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa29 y2749 w215 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">+/- 18<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs48d\">Unr<span class=\"_ _3\"></span>ealised gains and losse<span class=\"_ _1\"></span>s on inve<span class=\"_ _1\"></span>stments at FVTPL ar<span class=\"_ _3\"></span>e re<span class=\"_ _1\"></span>cognised in the sta<span class=\"_ _1\"></span>tement o<span class=\"_ _3\"></span>f comprehensiv<span class=\"_ _1\"></span>e income as f<span class=\"_ _1\"></span>air value gains on in<span class=\"_ _1\"></span>vestmen<span class=\"_ _1\"></span>ts. Unr<span class=\"_ _3\"></span>ealised gains and losse<span class=\"_ _1\"></span>s on conting<span class=\"_ _1\"></span>ent </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs48e\">considera<span class=\"_ _1\"></span>tion ar<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>ecognised in the s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>t of compr<span class=\"_ _3\"></span>ehensive income as f<span class=\"_ _1\"></span>air value gains on c<span class=\"_ _1\"></span>ontingen<span class=\"_ _1\"></span>t considera<span class=\"_ _1\"></span>tion (incl. finance expense<span class=\"_ _3\"></span>). </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs48f\">The r<span class=\"_ _3\"></span>econciliation of opening t<span class=\"_ _1\"></span>o closing balanc<span class=\"_ _1\"></span>es, significant unob<span class=\"_ _1\"></span>servable inputs and sensitivitie<span class=\"_ _1\"></span>s ar<span class=\"_ _1\"></span>e disclosed in the f<span class=\"_ _3\"></span>ollowing no<span class=\"_ _1\"></span>tes:</div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs490\"> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Inve<span class=\"_ _1\"></span>stments at FVTPL \u2013 n<span class=\"_ _1\"></span>ote 15</span></span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs491\"> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Acquisition-r<span class=\"_ _3\"></span>elated liabilities \u2013 no<span class=\"_ _1\"></span>te 22</span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-569": {
   "value": "<div class=\"t m0 h7 ff3 fs5 fc6 sc0 ls1 ws0 gs431\">(a) Mark<span class=\"_ _3\"></span>et risk<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff3 fs5 fcc sc0 ls1 ws0 gs432\">(i) Marke<span class=\"_ _3\"></span>t price risk<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs433\">Marke<span class=\"_ _1\"></span>t price risk arises fr<span class=\"_ _3\"></span>om uncertainty about th<span class=\"_ _1\"></span>e futur<span class=\"_ _3\"></span>e prices of financial ins<span class=\"_ _1\"></span>truments held in ac<span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>dance with the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup\u2019s inve<span class=\"_ _1\"></span>stment objectiv<span class=\"_ _3\"></span>es. It repr<span class=\"_ _3\"></span>esents the pot<span class=\"_ _1\"></span>ential loss tha<span class=\"_ _1\"></span>t the Gr<span class=\"_ _3\"></span>oup </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs434\">might su<span class=\"_ _1\"></span>ff<span class=\"_ _1\"></span>er thr<span class=\"_ _1\"></span>ough holding mark<span class=\"_ _3\"></span>et positions in the face o<span class=\"_ _3\"></span>f market mo<span class=\"_ _1\"></span>vements.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs435\">The Gr<span class=\"_ _3\"></span>oup\u2019s inves<span class=\"_ _1\"></span>tments int<span class=\"_ _1\"></span>o Limited P<span class=\"_ _1\"></span>artnership fun<span class=\"_ _1\"></span>ds and V<span class=\"_ _1\"></span>CT in<span class=\"_ _1\"></span>vestmen<span class=\"_ _1\"></span>ts (see no<span class=\"_ _1\"></span>te 15) ar<span class=\"_ _3\"></span>e rar<span class=\"_ _1\"></span>ely traded and as s<span class=\"_ _1\"></span>uch the prices ar<span class=\"_ _3\"></span>e more diffic<span class=\"_ _1\"></span>ult to de<span class=\"_ _1\"></span>termine than tho<span class=\"_ _1\"></span>se of mor<span class=\"_ _3\"></span>e widely </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs436\">traded s<span class=\"_ _1\"></span>ecurities. In addition, the ability o<span class=\"_ _1\"></span>f the Gr<span class=\"_ _3\"></span>oup to r<span class=\"_ _1\"></span>ealise the in<span class=\"_ _1\"></span>vestmen<span class=\"_ _1\"></span>ts at their carrying v<span class=\"_ _1\"></span>alue will at times no<span class=\"_ _3\"></span>t be possible if there ar<span class=\"_ _3\"></span>e no willing pur<span class=\"_ _1\"></span>chasers. A +/- 10% m<span class=\"_ _1\"></span>ovemen<span class=\"_ _1\"></span>t in the </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs437\">NA<span class=\"_ _3\"></span>V of th<span class=\"_ _1\"></span>e underlying in<span class=\"_ _3\"></span>vestments wo<span class=\"_ _1\"></span>uld, all other variable<span class=\"_ _1\"></span>s held constant, ha<span class=\"_ _3\"></span>ve res<span class=\"_ _1\"></span>ulted in an in<span class=\"_ _1\"></span>cre<span class=\"_ _1\"></span>ase in the fair v<span class=\"_ _1\"></span>alue in the stat<span class=\"_ _1\"></span>ement o<span class=\"_ _1\"></span>f compr<span class=\"_ _1\"></span>ehensive inc<span class=\"_ _1\"></span>ome and net asse<span class=\"_ _1\"></span>ts of +/- \u00a3703,000 </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs438\">(2025: +/- \u00a3542,000). </div><div class=\"t m0 h7 ff3 fs5 fcc sc0 ls1 ws0 gs439\">(ii) Inter<span class=\"_ _3\"></span>est r<span class=\"_ _1\"></span>ate risk<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs43a\">Inter<span class=\"_ _3\"></span>est ra<span class=\"_ _1\"></span>te risk is the risk that th<span class=\"_ _1\"></span>e fair value or cash flo<span class=\"_ _1\"></span>ws r<span class=\"_ _1\"></span>elated t<span class=\"_ _1\"></span>o financial instrumen<span class=\"_ _1\"></span>ts will fluctua<span class=\"_ _1\"></span>te becau<span class=\"_ _1\"></span>se of chan<span class=\"_ _1\"></span>ges to mark<span class=\"_ _3\"></span>et inter<span class=\"_ _3\"></span>est rat<span class=\"_ _1\"></span>es. </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs43b\">The Gr<span class=\"_ _3\"></span>oup had only \u00a30.3 million of ext<span class=\"_ _3\"></span>ernal debt at 31 Mar<span class=\"_ _3\"></span>ch 2026 (2025: \u00a30.4 million) rela<span class=\"_ _1\"></span>ted to the P<span class=\"_ _3\"></span>iP acquisition (see not<span class=\"_ _1\"></span>e 20) which has a maturity o<span class=\"_ _1\"></span>f 2027. Any chan<span class=\"_ _1\"></span>ges in mark<span class=\"_ _1\"></span>et int<span class=\"_ _1\"></span>ere<span class=\"_ _1\"></span>st ra<span class=\"_ _1\"></span>tes </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs43c\">would no<span class=\"_ _1\"></span>t r<span class=\"_ _1\"></span>esult in a ma<span class=\"_ _1\"></span>terial chang<span class=\"_ _1\"></span>e to pr<span class=\"_ _3\"></span>ofit bef<span class=\"_ _3\"></span>ore tax.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs43d\">The Gr<span class=\"_ _3\"></span>oup holds cash on deposit with the in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est on these balances b<span class=\"_ _1\"></span>ased on fix<span class=\"_ _1\"></span>ed or agr<span class=\"_ _1\"></span>eed ra<span class=\"_ _1\"></span>tes. An<span class=\"_ _1\"></span>y changes in mark<span class=\"_ _3\"></span>et inter<span class=\"_ _3\"></span>est rat<span class=\"_ _1\"></span>es would no<span class=\"_ _3\"></span>t resul<span class=\"_ _1\"></span>t in a material chan<span class=\"_ _1\"></span>ge to pr<span class=\"_ _3\"></span>ofit bef<span class=\"_ _3\"></span>ore tax.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h7 ff3 fs5 fcc sc0 ls1 ws0 gs43e\">(iii) F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>eign ex<span class=\"_ _1\"></span>change risk<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs43f\">F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>eign curr<span class=\"_ _1\"></span>ency risk is the risk tha<span class=\"_ _1\"></span>t changes in f<span class=\"_ _3\"></span>oreign e<span class=\"_ _1\"></span>xchan<span class=\"_ _1\"></span>ge ra<span class=\"_ _1\"></span>tes will cau<span class=\"_ _1\"></span>se the Gr<span class=\"_ _3\"></span>oup to suff<span class=\"_ _3\"></span>er losses. Due to the In<span class=\"_ _1\"></span>frastr<span class=\"_ _1\"></span>uctur<span class=\"_ _3\"></span>e Capital acquisition, the Gr<span class=\"_ _3\"></span>oup is exposed t<span class=\"_ _1\"></span>o for<span class=\"_ _3\"></span>eign exch<span class=\"_ _1\"></span>ange </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs440\">transac<span class=\"_ _1\"></span>tion risk as the Infr<span class=\"_ _1\"></span>astructur<span class=\"_ _3\"></span>e Capital activities ar<span class=\"_ _3\"></span>e within Austr<span class=\"_ _1\"></span>alia. </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs441\">The table below s<span class=\"_ _1\"></span>ummarises the Gr<span class=\"_ _3\"></span>oup\u2019s exposur<span class=\"_ _3\"></span>e to f<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>eign curr<span class=\"_ _1\"></span>ency tr<span class=\"_ _1\"></span>anslation risk at 31 Mar<span class=\"_ _3\"></span>ch 2026. Included in the table ar<span class=\"_ _1\"></span>e the Gr<span class=\"_ _3\"></span>oup\u2019s financial assets, at carryin<span class=\"_ _1\"></span>g amounts, cat<span class=\"_ _3\"></span>egorised </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs442\">by curr<span class=\"_ _3\"></span>ency.<span class=\"_ _28c\"> </span></div><div class=\"gs443\"><table class=\"s w206 h1a1\" id=\"_b304fe11-7c33-4006-a6f9-92b30eca1e31\"><tr><td></td><td></td><td class=\"c n x8dc y2b82 wd8 h195\"><div class=\"t m0 x230 h22 y2a8b ff2 fs12 fc1 sc0 ls1 ws0\">31 March 2026<span class=\"_ _28c\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x8dd y2b83 w1d8 h196\"><div class=\"t m0 x230 h22 y2a8d ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch 2025<span class=\"_ _28c\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x9f0 h2d y2b84 ff2 fs12 fc1 sc0 ls1 ws0\">Euro<span class=\"_ _28c\"> </span></td><td class=\"t m0 x9f1 h2d y2b84 ff2 fs12 fc1 sc0 ls1 ws0\">Aus dollar </td><td class=\"t m0 x7e7 h2d y2b84 ff2 fs12 fc1 sc0 ls1 ws0\">US dollar </td><td class=\"t m0 x518 h2d y2b84 ff2 fs12 fc1 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m0 x9f2 h22 y2b84 ff3 fs12 fc4 sc0 ls1 ws0\">Eur<span class=\"_ _1\"></span>o </td><td class=\"t m0 x366 h22 y2b84 ff3 fs12 fc4 sc0 ls1 ws0\">Aus dollar </td><td class=\"t m0 x8c9 h22 y2b84 ff3 fs12 fc4 sc0 ls1 ws0\">US dollar </td><td class=\"t m0 x2cd h22 y2b84 ff3 fs12 fc4 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td></tr><tr><td></td><td class=\"t m0 x99d h2d y2b85 ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x682 h2d y2b85 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x485 h2d y2b85 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x518 h2d y2b85 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2de h22 y2b85 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x64b h22 y2b85 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x22f h22 y2b85 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2cd h22 y2b85 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x256 h2e y2b86 ff2 fs7 fc1 sc0 ls1 ws0\">Financial assets<span class=\"_ _28c\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x234 y2743 w5e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Cash and cash equivalen<span class=\"_ _1\"></span>ts<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9f3 y2744 w5b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">868<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9f4 y2744 w5b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">412<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9f5 y2744 w41 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">66<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9f6 y2744 w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,346<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9f7 y2743 w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">879<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9f8 y2743 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9f9 y2743 w3f h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">140<span class=\"_ _28c\"> </span></div></td><td class=\"c n x33f y2743 w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,019<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2745 w57 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inve<span class=\"_ _1\"></span>stments at FVTPL<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9fa y2746 w59 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,612<span class=\"_ _28c\"> </span></div></td><td class=\"c n x92e y2746 w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x92f y2746 w78 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9fb y2746 w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,612<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9fc y2745 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,860<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9fd y2745 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9fe y2745 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n x334 y2745 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">2,860<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x8f2 y274a w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,480<span class=\"_ _28c\"> </span></div></td><td class=\"c n x8f3 y274a w5b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">412<span class=\"_ _28c\"> </span></div></td><td class=\"c n x9ff y274a w41 h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">66<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa00 y274a w3a h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,958<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa01 y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">3,739<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa02 y2749 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa03 y2749 w35 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">140<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa04 y2749 w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">3,879<span class=\"_ _28c\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs445\">A 5% str<span class=\"_ _3\"></span>engthening of st<span class=\"_ _1\"></span>erling ag<span class=\"_ _3\"></span>ainst the euro w<span class=\"_ _1\"></span>ould r<span class=\"_ _1\"></span>educe th<span class=\"_ _1\"></span>e net eur<span class=\"_ _3\"></span>o position and pr<span class=\"_ _1\"></span>ofit by </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs446\">\u00a341,000 (2025: \u00a342,000). This assumes all o<span class=\"_ _3\"></span>ther variables are h<span class=\"_ _1\"></span>eld constant. A 5% str<span class=\"_ _3\"></span>engthening </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs447\">of st<span class=\"_ _1\"></span>erling a<span class=\"_ _1\"></span>gainst the A<span class=\"_ _1\"></span>ustr<span class=\"_ _1\"></span>alian dollar would r<span class=\"_ _3\"></span>educe the net A<span class=\"_ _1\"></span>ustralian dollar po<span class=\"_ _1\"></span>sition and </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs448\">pr<span class=\"_ _1\"></span>ofit b<span class=\"_ _1\"></span>y \u00a321,000 (2025: \u00a3nil).<span class=\"_ _28c\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-570": {
   "value": "<div class=\"t m0 h7 ff3 fs5 fc6 sc0 ls1 ws0 gs44a\">(b) Liquidity risk<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs44b\">Liquidity risk is the risk that the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup will not be able t<span class=\"_ _3\"></span>o meet its financial obligations as the<span class=\"_ _1\"></span>y </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs44c\">fall due. T<span class=\"_ _1\"></span>he Gr<span class=\"_ _3\"></span>oup maintains significant liquid r<span class=\"_ _1\"></span>esour<span class=\"_ _3\"></span>ces in the f<span class=\"_ _1\"></span>orm of cash or c<span class=\"_ _1\"></span>ash deposits </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs44d\">in or<span class=\"_ _1\"></span>der to mee<span class=\"_ _1\"></span>t working capital and r<span class=\"_ _3\"></span>egulatory n<span class=\"_ _1\"></span>eeds. F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>esight is pr<span class=\"_ _3\"></span>edominantly financed </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs44e\">thr<span class=\"_ _1\"></span>ough a combination o<span class=\"_ _3\"></span>f share capital, un<span class=\"_ _1\"></span>distribute<span class=\"_ _1\"></span>d pro<span class=\"_ _3\"></span>fits and cash.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs44f\">The contr<span class=\"_ _3\"></span>actual maturities (r<span class=\"_ _3\"></span>epr<span class=\"_ _1\"></span>esenting undis<span class=\"_ _1\"></span>count<span class=\"_ _1\"></span>ed contr<span class=\"_ _1\"></span>actual cash flo<span class=\"_ _1\"></span>ws) o<span class=\"_ _3\"></span>f financial </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs450\">liabilities ar<span class=\"_ _1\"></span>e containe<span class=\"_ _1\"></span>d in the r<span class=\"_ _1\"></span>espective n<span class=\"_ _1\"></span>ote f<span class=\"_ _3\"></span>or each cat<span class=\"_ _1\"></span>egory of liability as f<span class=\"_ _3\"></span>ollows:</div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs451\"> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">T<span class=\"_ _0\"></span>rade and o<span class=\"_ _1\"></span>ther payables, s<span class=\"_ _1\"></span>ee not<span class=\"_ _1\"></span>e 19</span></span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs452\"> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Loans an<span class=\"_ _1\"></span>d borr<span class=\"_ _1\"></span>owings, s<span class=\"_ _1\"></span>ee not<span class=\"_ _1\"></span>e 20</span></span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs453\"> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Le<span class=\"_ _1\"></span>ase liabilities, see no<span class=\"_ _1\"></span>te 21</span></span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs454\"> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Acquisition-r<span class=\"_ _3\"></span>elated liabilities: Con<span class=\"_ _1\"></span>tingent consider<span class=\"_ _3\"></span>ation, see not<span class=\"_ _1\"></span>e 22<span class=\"_ _28c\"> </span></span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-571": {
   "value": "<div class=\"t m0 h7 ff3 fs5 fc6 sc0 ls1 ws0 gs456\">(c) C<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>edit risk<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs457\">Cr<span class=\"_ _3\"></span>edit risk re<span class=\"_ _1\"></span>fer<span class=\"_ _3\"></span>s to the risk that a coun<span class=\"_ _1\"></span>terparty will defa<span class=\"_ _1\"></span>ult on its contr<span class=\"_ _3\"></span>actual obligations </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs458\">r<span class=\"_ _1\"></span>esultin<span class=\"_ _1\"></span>g in financial loss to the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup. In or<span class=\"_ _1\"></span>der to minimise the risk, the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup endeav<span class=\"_ _3\"></span>ours </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs459\">only to deal with c<span class=\"_ _1\"></span>ompanies which ar<span class=\"_ _1\"></span>e demonstrably cr<span class=\"_ _3\"></span>editworthy and this, t<span class=\"_ _1\"></span>ogeth<span class=\"_ _1\"></span>er with the </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs45a\">aggr<span class=\"_ _3\"></span>egate financial e<span class=\"_ _1\"></span>xposur<span class=\"_ _3\"></span>e, is continuously monit<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>ed. The maximum e<span class=\"_ _1\"></span>xposur<span class=\"_ _3\"></span>e to cre<span class=\"_ _1\"></span>dit risk is </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs45b\">the value o<span class=\"_ _1\"></span>f the outst<span class=\"_ _1\"></span>anding amount.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs45c\">The Gr<span class=\"_ _3\"></span>oup does not consider th<span class=\"_ _1\"></span>at ther<span class=\"_ _3\"></span>e is any concentr<span class=\"_ _1\"></span>ation o<span class=\"_ _1\"></span>f risk within either trade or o<span class=\"_ _3\"></span>ther </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs45d\">r<span class=\"_ _1\"></span>eceivables. </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs45e\">Cr<span class=\"_ _3\"></span>edit risk on cash and cash equivalents is consider<span class=\"_ _3\"></span>ed to be very lo<span class=\"_ _1\"></span>w as the count<span class=\"_ _1\"></span>erparties ar<span class=\"_ _3\"></span>e </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs45f\">substan<span class=\"_ _1\"></span>tial banking institu<span class=\"_ _1\"></span>tions, the majority of which ha<span class=\"_ _1\"></span>ve cr<span class=\"_ _3\"></span>edit rating<span class=\"_ _1\"></span>s of A or abov<span class=\"_ _3\"></span>e. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-572": {
   "value": "<div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs461\">Capital risk management<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs462\">The Gr<span class=\"_ _3\"></span>oup is predominan<span class=\"_ _1\"></span>tly equity funded and this mak<span class=\"_ _3\"></span>es up the capital struct<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>e of the </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs463\">business. E<span class=\"_ _1\"></span>quity comprises shar<span class=\"_ _3\"></span>e capital, shar<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>emium and r<span class=\"_ _1\"></span>etained pr<span class=\"_ _3\"></span>ofits as per the </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs464\">stat<span class=\"_ _1\"></span>ement of finan<span class=\"_ _1\"></span>cial position. </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs466\">The Gr<span class=\"_ _3\"></span>oup\u2019s curr<span class=\"_ _1\"></span>ent objective<span class=\"_ _1\"></span>s when maintaining capital ar<span class=\"_ _3\"></span>e:</div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs467\"> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Holding an appr<span class=\"_ _3\"></span>opriate level o<span class=\"_ _1\"></span>f r<span class=\"_ _1\"></span>egulat<span class=\"_ _1\"></span>ory capital and liquidity</span></span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs468\"> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>Gener<span class=\"_ _1\"></span>ating a str<span class=\"_ _3\"></span>ong re<span class=\"_ _1\"></span>turn on existin<span class=\"_ _1\"></span>g capital and inv<span class=\"_ _1\"></span>esting or<span class=\"_ _3\"></span>ganically f<span class=\"_ _1\"></span>or futur<span class=\"_ _3\"></span>e gro<span class=\"_ _1\"></span>wth</span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs469\"> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>Annual distrib<span class=\"_ _1\"></span>ution of 60% o<span class=\"_ _3\"></span>f adjusted pr<span class=\"_ _3\"></span>ofit </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs46a\"> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span>Disciplined str<span class=\"_ _3\"></span>ategic and financial asse<span class=\"_ _1\"></span>ssment of opport<span class=\"_ _1\"></span>unities</span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs46b\"> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Re<span class=\"_ _1\"></span>turn of s<span class=\"_ _1\"></span>urplus capital no<span class=\"_ _1\"></span>t r<span class=\"_ _1\"></span>equir<span class=\"_ _1\"></span>ed f<span class=\"_ _1\"></span>or other priorities (e.g. thr<span class=\"_ _3\"></span>ough shar<span class=\"_ _3\"></span>e buybacks)<span class=\"_ _28c\"> </span></span></span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs46c\">The Gr<span class=\"_ _3\"></span>oup sets the amoun<span class=\"_ _1\"></span>t of capital it r<span class=\"_ _3\"></span>equire<span class=\"_ _1\"></span>s in pr<span class=\"_ _1\"></span>oportion to risk. The Gr<span class=\"_ _3\"></span>oup manages its </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs46d\">capital struc<span class=\"_ _1\"></span>tur<span class=\"_ _1\"></span>e and mak<span class=\"_ _1\"></span>es adjustmen<span class=\"_ _1\"></span>ts to it in the ligh<span class=\"_ _1\"></span>t of chan<span class=\"_ _1\"></span>ges in economic c<span class=\"_ _1\"></span>onditions and </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs46e\">the risk char<span class=\"_ _1\"></span>acteristics o<span class=\"_ _3\"></span>f underlying assets. </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs46f\">F<span class=\"_ _1\"></span>or specific capital allocation mat<span class=\"_ _3\"></span>ters during th<span class=\"_ _1\"></span>e year ended 31 Mar<span class=\"_ _3\"></span>ch 2026, please see the </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs470\">Financial R<span class=\"_ _3\"></span>eview on page 33. All r<span class=\"_ _3\"></span>egulatory c<span class=\"_ _1\"></span>apital r<span class=\"_ _1\"></span>equir<span class=\"_ _1\"></span>ements o<span class=\"_ _1\"></span>f subsidiaries in the Gr<span class=\"_ _3\"></span>oup </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs471\">wer<span class=\"_ _3\"></span>e complied with. For<span class=\"_ _3\"></span>esight Gr<span class=\"_ _3\"></span>oup LLP has document<span class=\"_ _1\"></span>ed its Internal Capit<span class=\"_ _1\"></span>al Adequacy and </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs472\">Risk Assessm<span class=\"_ _1\"></span>ent pr<span class=\"_ _3\"></span>ocess (\u201cICARA\u201d) in c<span class=\"_ _1\"></span>ompliance with the Inv<span class=\"_ _3\"></span>estment Firms Pr<span class=\"_ _1\"></span>udential Re<span class=\"_ _1\"></span>gime </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs473\">(\u201cIFPR\u201d). </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-573": {
   "value": "<div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs475\">F<span class=\"_ _3\"></span>air value hierarch<span class=\"_ _1\"></span>y<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs476\">F<span class=\"_ _1\"></span>or financial instruments n<span class=\"_ _1\"></span>ot tr<span class=\"_ _1\"></span>aded in an activ<span class=\"_ _1\"></span>e marke<span class=\"_ _1\"></span>t, such as f<span class=\"_ _3\"></span>orward f<span class=\"_ _3\"></span>oreign curr<span class=\"_ _3\"></span>ency </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs477\">contr<span class=\"_ _1\"></span>acts, the fair v<span class=\"_ _1\"></span>alue is determin<span class=\"_ _1\"></span>ed using appr<span class=\"_ _3\"></span>opriate valuation t<span class=\"_ _1\"></span>echniques tha<span class=\"_ _1\"></span>t take in<span class=\"_ _1\"></span>to </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs478\">accoun<span class=\"_ _1\"></span>t the terms and con<span class=\"_ _1\"></span>ditions of the con<span class=\"_ _1\"></span>trac<span class=\"_ _1\"></span>ts and utilise observ<span class=\"_ _1\"></span>able marke<span class=\"_ _1\"></span>t data, such </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs479\">as spot and f<span class=\"_ _3\"></span>orwar<span class=\"_ _1\"></span>d rat<span class=\"_ _1\"></span>es, as inputs. In<span class=\"_ _1\"></span>vestmen<span class=\"_ _1\"></span>ts at FVTPL ar<span class=\"_ _3\"></span>e the Gro<span class=\"_ _1\"></span>up\u2019s co-inve<span class=\"_ _1\"></span>stment </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs47a\">into Limit<span class=\"_ _1\"></span>ed Partn<span class=\"_ _1\"></span>ership funds an<span class=\"_ _1\"></span>d V<span class=\"_ _1\"></span>CT inv<span class=\"_ _1\"></span>estments mana<span class=\"_ _1\"></span>ged by th<span class=\"_ _1\"></span>e Gr<span class=\"_ _1\"></span>oup. These un<span class=\"_ _1\"></span>quot<span class=\"_ _1\"></span>ed </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs47b\">inve<span class=\"_ _1\"></span>stments ar<span class=\"_ _3\"></span>e valued on a net asse<span class=\"_ _1\"></span>t basis by the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup. The actu<span class=\"_ _1\"></span>al underlyin<span class=\"_ _1\"></span>g inves<span class=\"_ _1\"></span>tments </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs47c\">ar<span class=\"_ _1\"></span>e valued in acc<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>dance with the f<span class=\"_ _3\"></span>ollowing rules, which ar<span class=\"_ _3\"></span>e consistent with the IPEV V<span class=\"_ _0\"></span>aluation </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs47d\">Guidelines as des<span class=\"_ _1\"></span>cribed in not<span class=\"_ _1\"></span>e 15.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs47e\">The Gr<span class=\"_ _3\"></span>oup uses the f<span class=\"_ _3\"></span>ollowing hierar<span class=\"_ _3\"></span>chy f<span class=\"_ _1\"></span>or determinin<span class=\"_ _1\"></span>g and disclosing the f<span class=\"_ _1\"></span>air value of finan<span class=\"_ _1\"></span>cial </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs47f\">instruments b<span class=\"_ _3\"></span>y valuation technique:<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs480\">Le<span class=\"_ _1\"></span>vel 1: quo<span class=\"_ _1\"></span>ted (unadjus<span class=\"_ _1\"></span>ted) price<span class=\"_ _1\"></span>s in active mark<span class=\"_ _3\"></span>ets for iden<span class=\"_ _1\"></span>tical assets or liabilities.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs481\">Le<span class=\"_ _1\"></span>vel 2: oth<span class=\"_ _1\"></span>er techniques f<span class=\"_ _3\"></span>or which all inputs which have a signific<span class=\"_ _1\"></span>ant eff<span class=\"_ _3\"></span>ect on the r<span class=\"_ _3\"></span>ecorded f<span class=\"_ _1\"></span>air </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs482\">value ar<span class=\"_ _3\"></span>e observable, either dir<span class=\"_ _3\"></span>ectly or indirec<span class=\"_ _1\"></span>tly.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs483\">Le<span class=\"_ _1\"></span>vel 3: technique<span class=\"_ _1\"></span>s which use inputs which ha<span class=\"_ _1\"></span>ve a significan<span class=\"_ _1\"></span>t eff<span class=\"_ _3\"></span>ect on the re<span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>ded fair value </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs484\">that ar<span class=\"_ _3\"></span>e not based on obs<span class=\"_ _1\"></span>ervable marke<span class=\"_ _3\"></span>t data.<span class=\"_ _28c\"> </span></div>A<span class=\"_ _3\"></span>t 31 March 2026, the G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>up held the f<span class=\"_ _3\"></span>ollowing financial instruments m<span class=\"_ _1\"></span>easur<span class=\"_ _3\"></span>ed at fair value:<span class=\"_ _28c\"> </span><table class=\"s w207 h1a2\" id=\"_dc2cc7bd-1009-4a4b-aa2e-5493dc9bedc7\"><tr><td></td><td></td><td class=\"c n x8dc y2b87 wd8 h16e\"><div class=\"t m0 x230 h22 y289c ff2 fs12 fc1 sc0 ls1 ws0\">31 March 2026<span class=\"_ _28c\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x8dd y2b88 w1d8 h159\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch 2025<span class=\"_ _28c\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x726 h2d y2b89 ff2 fs12 fc1 sc0 ls49 ws6b\">Level 1<span class=\"_ _28c\"> </span></td><td class=\"t m0 xa05 h2d y2b89 ff2 fs12 fc1 sc0 ls1 ws0\">Level 2 </td><td class=\"t m0 xa06 h2d y2b89 ff2 fs12 fc1 sc0 ls1 ws0\">Level 3 </td><td class=\"t m0 x518 h2d y2b89 ff2 fs12 fc1 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m0 x482 h22 y2b89 ff3 fs12 fc4 sc0 ls1 ws0\">Lev<span class=\"_ _1\"></span>el 1 </td><td class=\"t m0 xa07 h22 y2b89 ff3 fs12 fc4 sc0 ls1 ws0\">Lev<span class=\"_ _1\"></span>el 2<span class=\"_ _28c\"> </span></td><td class=\"t m0 x7e9 h22 y2b89 ff3 fs12 fc4 sc0 ls1 ws0\">Lev<span class=\"_ _1\"></span>el 3 </td><td class=\"t m0 x2cd h22 y2b89 ff3 fs12 fc4 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td></tr><tr><td></td><td class=\"t m0 x99d h2d y2b8a ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x682 h2d y2b8a ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x485 h2d y2b8a ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x518 h2d y2b8a ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2de h22 y2b8a ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x7d6 h22 y2b8a ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x22f h22 y2b8a ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2cd h22 y2b8a ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x256 h2e y2b8b ff2 fs7 fc1 sc0 ls1 ws0\">Financial assets<span class=\"_ _28c\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x234 y277b w57 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inve<span class=\"_ _1\"></span>stments at FVTPL<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa08 y277c w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa09 y277c w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa0a y277c w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">7,029<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa0b y277c w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">7,029<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa0c y277b w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa0d y277b w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa0e y277b w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,420<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa0f y277b w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,420<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y2b8c ff2 fs7 fc1 sc0 ls1 ws0\">Financial liabilities<span class=\"_ _28c\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x234 y2749 w208 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Acquisition-r<span class=\"_ _3\"></span>elated liabilities: Con<span class=\"_ _1\"></span>tingent consider<span class=\"_ _3\"></span>ation<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa10 y274a w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa11 y274a w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa12 y274a w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">178<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa13 y274a w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">178<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa14 y2749 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa15 y2749 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa16 y2749 w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,258<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa17 y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,258<span class=\"_ _28c\"> </span></div></td></tr></table>T<span class=\"_ _0\"></span>ransfer<span class=\"_ _3\"></span>s<span class=\"_ _28c\"> </span>During the period ther<span class=\"_ _3\"></span>e wer<span class=\"_ _1\"></span>e no transf<span class=\"_ _3\"></span>ers betw<span class=\"_ _1\"></span>een Le<span class=\"_ _1\"></span>vels 1, 2 or 3.<span class=\"_ _28c\"> </span>The f<span class=\"_ _3\"></span>ollowing table summarises the inpu<span class=\"_ _1\"></span>ts and estimat<span class=\"_ _1\"></span>es used f<span class=\"_ _3\"></span>or items cate<span class=\"_ _1\"></span>gorised in L<span class=\"_ _1\"></span>evel 3 o<span class=\"_ _1\"></span>f the fair valu<span class=\"_ _1\"></span>e hierar<span class=\"_ _3\"></span>chy toge<span class=\"_ _1\"></span>ther with a quantitativ<span class=\"_ _3\"></span>e sensitivity analysis. Ther<span class=\"_ _1\"></span>e have been n<span class=\"_ _1\"></span>o changes in valuation me<span class=\"_ _1\"></span>thodology during th<span class=\"_ _1\"></span>e year<span class=\"_ _14b\"></span>.<span class=\"_ _28c\"> </span><table class=\"s w209 h1a3\" id=\"_035d9e80-b5c3-4b75-b248-c848f6f0ca5d\"><tr><td></td><td class=\"t m0 x2d8 h2d y2b8d ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 xa18 h2d y2b8e ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td></td><td class=\"t m0 x515 h22 y2b8f ff4 fs12 fc4 sc0 ls1 ws0\">Significant<span class=\"_ _28c\"> </span></td><td></td><td class=\"t m0 xa19 h22 y2b90 ff3 fs12 fc4 sc0 ls1 ws0\">Change in </td></tr><tr><td></td><td class=\"t m0 xa1a h2d y2b91 ff2 fs12 fc1 sc0 ls1 ws0\">F<span class=\"_ _1\"></span>air value </td><td></td><td class=\"t m0 xa1b h22 y2b92 ff3 fs12 fc4 sc0 ls1 ws0\"> unobservable<span class=\"_ _28c\"> </span></td><td></td><td class=\"t m0 x22e h22 y2b93 ff3 fs12 fc4 sc0 ls1 ws0\">fair value </td></tr><tr><td class=\"t m0 x256 h22 y2b94 ff3 fs12 fc4 sc0 ls1 ws0\">Asset class and valu<span class=\"_ _1\"></span>ation<span class=\"_ _28c\"> </span></td><td class=\"c n xa1c y2b95 w20a h16e\"><div class=\"t m0 x230 h22 y289c ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa1d y2b96 w20b h16b\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">V<span class=\"_ _3\"></span>aluation technique<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa1e y2b97 w20c h16b\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">inputs<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa1f y2b97 w20d h16b\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">Sensitivity inputs unobserv<span class=\"_ _1\"></span>able input<span class=\"_ _28c\"> </span></div></td><td class=\"t m0 x2cd h22 y2b98 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x266 h9 y2b99 ff4 fs7 fc4 sc0 ls1 ws0\">The fair valu<span class=\"_ _1\"></span>e is based on the closin<span class=\"_ _1\"></span>g NA<span class=\"_ _3\"></span>V<span class=\"_ _28c\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x234 y2921 w57 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inve<span class=\"_ _1\"></span>stments at FVTPL<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa20 y2920 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">7,029<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa21 y2921 w20e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">of under<span class=\"_ _3\"></span>lying investmen<span class=\"_ _1\"></span>ts<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa22 y2921 w20f h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls62 ws8d\">N<span class=\"_ _d\"></span>AV<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa23 y2921 w210 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">+/-10% on closin<span class=\"_ _1\"></span>g NA<span class=\"_ _3\"></span>V<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa24 y2921 w211 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">+/- 703<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h9 y2b9a ff3 fs7 fc4 sc0 ls1 ws0\">Acquisition-r<span class=\"_ _3\"></span>elated liabilities: Con<span class=\"_ _1\"></span>tingent </td><td></td><td class=\"t m0 x3f2 h9 y2b9a ff4 fs7 fc4 sc0 ls1 ws0\">The fair valu<span class=\"_ _1\"></span>e is a ratio o<span class=\"_ _3\"></span>f the closing NA<span class=\"_ _3\"></span>V<span class=\"_ _28c\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x234 y2749 w212 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">considera<span class=\"_ _1\"></span>tion<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa25 y274a w5b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">178<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa26 y2749 w213 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">of the f<span class=\"_ _1\"></span>unds acquir<span class=\"_ _3\"></span>ed to the NA<span class=\"_ _0\"></span>V on acquisition<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa27 y2749 w20f h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls62 ws8d\">N<span class=\"_ _d\"></span>AV<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa28 y2749 w214 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">+/-10% on closing NA<span class=\"_ _0\"></span>V<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa29 y2749 w215 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">+/- 18<span class=\"_ _28c\"> </span></div></td></tr></table>Unr<span class=\"_ _3\"></span>ealised gains and losse<span class=\"_ _1\"></span>s on inve<span class=\"_ _1\"></span>stments at FVTPL ar<span class=\"_ _3\"></span>e re<span class=\"_ _1\"></span>cognised in the sta<span class=\"_ _1\"></span>tement o<span class=\"_ _3\"></span>f comprehensiv<span class=\"_ _1\"></span>e income as f<span class=\"_ _1\"></span>air value gains on in<span class=\"_ _1\"></span>vestmen<span class=\"_ _1\"></span>ts. Unr<span class=\"_ _3\"></span>ealised gains and losse<span class=\"_ _1\"></span>s on conting<span class=\"_ _1\"></span>ent considera<span class=\"_ _1\"></span>tion ar<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>ecognised in the s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>t of compr<span class=\"_ _3\"></span>ehensive income as f<span class=\"_ _1\"></span>air value gains on c<span class=\"_ _1\"></span>ontingen<span class=\"_ _1\"></span>t considera<span class=\"_ _1\"></span>tion (incl. finance expense<span class=\"_ _3\"></span>). The r<span class=\"_ _3\"></span>econciliation of opening t<span class=\"_ _1\"></span>o closing balanc<span class=\"_ _1\"></span>es, significant unob<span class=\"_ _1\"></span>servable inputs and sensitivitie<span class=\"_ _1\"></span>s ar<span class=\"_ _1\"></span>e disclosed in the f<span class=\"_ _3\"></span>ollowing no<span class=\"_ _1\"></span>tes: <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Inve<span class=\"_ _1\"></span>stments at FVTPL \u2013 n<span class=\"_ _1\"></span>ote 15</span></span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Acquisition-r<span class=\"_ _3\"></span>elated liabilities \u2013 no<span class=\"_ _1\"></span>te 22</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-586": {
   "value": "F<span class=\"_ _3\"></span>air value hierarch<span class=\"_ _1\"></span>y<span class=\"_ _28c\"> </span>F<span class=\"_ _1\"></span>or financial instruments n<span class=\"_ _1\"></span>ot tr<span class=\"_ _1\"></span>aded in an activ<span class=\"_ _1\"></span>e marke<span class=\"_ _1\"></span>t, such as f<span class=\"_ _3\"></span>orward f<span class=\"_ _3\"></span>oreign curr<span class=\"_ _3\"></span>ency contr<span class=\"_ _1\"></span>acts, the fair v<span class=\"_ _1\"></span>alue is determin<span class=\"_ _1\"></span>ed using appr<span class=\"_ _3\"></span>opriate valuation t<span class=\"_ _1\"></span>echniques tha<span class=\"_ _1\"></span>t take in<span class=\"_ _1\"></span>to accoun<span class=\"_ _1\"></span>t the terms and con<span class=\"_ _1\"></span>ditions of the con<span class=\"_ _1\"></span>trac<span class=\"_ _1\"></span>ts and utilise observ<span class=\"_ _1\"></span>able marke<span class=\"_ _1\"></span>t data, such as spot and f<span class=\"_ _3\"></span>orwar<span class=\"_ _1\"></span>d rat<span class=\"_ _1\"></span>es, as inputs. In<span class=\"_ _1\"></span>vestmen<span class=\"_ _1\"></span>ts at FVTPL ar<span class=\"_ _3\"></span>e the Gro<span class=\"_ _1\"></span>up\u2019s co-inve<span class=\"_ _1\"></span>stment into Limit<span class=\"_ _1\"></span>ed Partn<span class=\"_ _1\"></span>ership funds an<span class=\"_ _1\"></span>d V<span class=\"_ _1\"></span>CT inv<span class=\"_ _1\"></span>estments mana<span class=\"_ _1\"></span>ged by th<span class=\"_ _1\"></span>e Gr<span class=\"_ _1\"></span>oup. These un<span class=\"_ _1\"></span>quot<span class=\"_ _1\"></span>ed inve<span class=\"_ _1\"></span>stments ar<span class=\"_ _3\"></span>e valued on a net asse<span class=\"_ _1\"></span>t basis by the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup. The actu<span class=\"_ _1\"></span>al underlyin<span class=\"_ _1\"></span>g inves<span class=\"_ _1\"></span>tments ar<span class=\"_ _1\"></span>e valued in acc<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>dance with the f<span class=\"_ _3\"></span>ollowing rules, which ar<span class=\"_ _3\"></span>e consistent with the IPEV V<span class=\"_ _0\"></span>aluation Guidelines as des<span class=\"_ _1\"></span>cribed in not<span class=\"_ _1\"></span>e 15.<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup uses the f<span class=\"_ _3\"></span>ollowing hierar<span class=\"_ _3\"></span>chy f<span class=\"_ _1\"></span>or determinin<span class=\"_ _1\"></span>g and disclosing the f<span class=\"_ _1\"></span>air value of finan<span class=\"_ _1\"></span>cial instruments b<span class=\"_ _3\"></span>y valuation technique:<span class=\"_ _28c\"> </span>Le<span class=\"_ _1\"></span>vel 1: quo<span class=\"_ _1\"></span>ted (unadjus<span class=\"_ _1\"></span>ted) price<span class=\"_ _1\"></span>s in active mark<span class=\"_ _3\"></span>ets for iden<span class=\"_ _1\"></span>tical assets or liabilities.<span class=\"_ _28c\"> </span>Le<span class=\"_ _1\"></span>vel 2: oth<span class=\"_ _1\"></span>er techniques f<span class=\"_ _3\"></span>or which all inputs which have a signific<span class=\"_ _1\"></span>ant eff<span class=\"_ _3\"></span>ect on the r<span class=\"_ _3\"></span>ecorded f<span class=\"_ _1\"></span>air value ar<span class=\"_ _3\"></span>e observable, either dir<span class=\"_ _3\"></span>ectly or indirec<span class=\"_ _1\"></span>tly.<span class=\"_ _28c\"> </span>Le<span class=\"_ _1\"></span>vel 3: technique<span class=\"_ _1\"></span>s which use inputs which ha<span class=\"_ _1\"></span>ve a significan<span class=\"_ _1\"></span>t eff<span class=\"_ _3\"></span>ect on the re<span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>ded fair value that ar<span class=\"_ _3\"></span>e not based on obs<span class=\"_ _1\"></span>ervable marke<span class=\"_ _3\"></span>t data.<span class=\"_ _28c\"> </span>A<span class=\"_ _3\"></span>t 31 March 2026, the G<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>up held the f<span class=\"_ _3\"></span>ollowing financial instruments m<span class=\"_ _1\"></span>easur<span class=\"_ _3\"></span>ed at fair value:<span class=\"_ _28c\"> </span><table class=\"s w207 h1a2\" id=\"_dc2cc7bd-1009-4a4b-aa2e-5493dc9bedc7\"><tr><td></td><td></td><td class=\"c n x8dc y2b87 wd8 h16e\"><div class=\"t m0 x230 h22 y289c ff2 fs12 fc1 sc0 ls1 ws0\">31 March 2026<span class=\"_ _28c\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x8dd y2b88 w1d8 h159\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch 2025<span class=\"_ _28c\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x726 h2d y2b89 ff2 fs12 fc1 sc0 ls49 ws6b\">Level 1<span class=\"_ _28c\"> </span></td><td class=\"t m0 xa05 h2d y2b89 ff2 fs12 fc1 sc0 ls1 ws0\">Level 2 </td><td class=\"t m0 xa06 h2d y2b89 ff2 fs12 fc1 sc0 ls1 ws0\">Level 3 </td><td class=\"t m0 x518 h2d y2b89 ff2 fs12 fc1 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td><td class=\"t m0 x482 h22 y2b89 ff3 fs12 fc4 sc0 ls1 ws0\">Lev<span class=\"_ _1\"></span>el 1 </td><td class=\"t m0 xa07 h22 y2b89 ff3 fs12 fc4 sc0 ls1 ws0\">Lev<span class=\"_ _1\"></span>el 2<span class=\"_ _28c\"> </span></td><td class=\"t m0 x7e9 h22 y2b89 ff3 fs12 fc4 sc0 ls1 ws0\">Lev<span class=\"_ _1\"></span>el 3 </td><td class=\"t m0 x2cd h22 y2b89 ff3 fs12 fc4 sc0 ls1 ws0\">T<span class=\"_ _3\"></span>otal </td></tr><tr><td></td><td class=\"t m0 x99d h2d y2b8a ff2 fs12 fc1 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x682 h2d y2b8a ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x485 h2d y2b8a ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x518 h2d y2b8a ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2de h22 y2b8a ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x7d6 h22 y2b8a ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x22f h22 y2b8a ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x2cd h22 y2b8a ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x256 h2e y2b8b ff2 fs7 fc1 sc0 ls1 ws0\">Financial assets<span class=\"_ _28c\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x234 y277b w57 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inve<span class=\"_ _1\"></span>stments at FVTPL<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa08 y277c w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa09 y277c w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa0a y277c w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">7,029<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa0b y277c w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">7,029<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa0c y277b w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa0d y277b w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa0e y277b w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,420<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa0f y277b w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">5,420<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h2e y2b8c ff2 fs7 fc1 sc0 ls1 ws0\">Financial liabilities<span class=\"_ _28c\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x234 y2749 w208 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Acquisition-r<span class=\"_ _3\"></span>elated liabilities: Con<span class=\"_ _1\"></span>tingent consider<span class=\"_ _3\"></span>ation<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa10 y274a w78 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa11 y274a w84 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa12 y274a w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">178<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa13 y274a w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">178<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa14 y2749 w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa15 y2749 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa16 y2749 w8c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,258<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa17 y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">1,258<span class=\"_ _28c\"> </span></div></td></tr></table>T<span class=\"_ _0\"></span>ransfer<span class=\"_ _3\"></span>s<span class=\"_ _28c\"> </span>During the period ther<span class=\"_ _3\"></span>e wer<span class=\"_ _1\"></span>e no transf<span class=\"_ _3\"></span>ers betw<span class=\"_ _1\"></span>een Le<span class=\"_ _1\"></span>vels 1, 2 or 3.<span class=\"_ _28c\"> </span>The f<span class=\"_ _3\"></span>ollowing table summarises the inpu<span class=\"_ _1\"></span>ts and estimat<span class=\"_ _1\"></span>es used f<span class=\"_ _3\"></span>or items cate<span class=\"_ _1\"></span>gorised in L<span class=\"_ _1\"></span>evel 3 o<span class=\"_ _1\"></span>f the fair valu<span class=\"_ _1\"></span>e hierar<span class=\"_ _3\"></span>chy toge<span class=\"_ _1\"></span>ther with a quantitativ<span class=\"_ _3\"></span>e sensitivity analysis. Ther<span class=\"_ _1\"></span>e have been n<span class=\"_ _1\"></span>o changes in valuation me<span class=\"_ _1\"></span>thodology during th<span class=\"_ _1\"></span>e year<span class=\"_ _14b\"></span>.<span class=\"_ _28c\"> </span><table class=\"s w209 h1a3\" id=\"_035d9e80-b5c3-4b75-b248-c848f6f0ca5d\"><tr><td></td><td class=\"t m0 x2d8 h2d y2b8d ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 xa18 h2d y2b8e ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td></td><td class=\"t m0 x515 h22 y2b8f ff4 fs12 fc4 sc0 ls1 ws0\">Significant<span class=\"_ _28c\"> </span></td><td></td><td class=\"t m0 xa19 h22 y2b90 ff3 fs12 fc4 sc0 ls1 ws0\">Change in </td></tr><tr><td></td><td class=\"t m0 xa1a h2d y2b91 ff2 fs12 fc1 sc0 ls1 ws0\">F<span class=\"_ _1\"></span>air value </td><td></td><td class=\"t m0 xa1b h22 y2b92 ff3 fs12 fc4 sc0 ls1 ws0\"> unobservable<span class=\"_ _28c\"> </span></td><td></td><td class=\"t m0 x22e h22 y2b93 ff3 fs12 fc4 sc0 ls1 ws0\">fair value </td></tr><tr><td class=\"t m0 x256 h22 y2b94 ff3 fs12 fc4 sc0 ls1 ws0\">Asset class and valu<span class=\"_ _1\"></span>ation<span class=\"_ _28c\"> </span></td><td class=\"c n xa1c y2b95 w20a h16e\"><div class=\"t m0 x230 h22 y289c ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa1d y2b96 w20b h16b\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">V<span class=\"_ _3\"></span>aluation technique<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa1e y2b97 w20c h16b\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">inputs<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa1f y2b97 w20d h16b\"><div class=\"t m0 x230 h22 y2711 ff3 fs12 fc4 sc0 ls1 ws0\">Sensitivity inputs unobserv<span class=\"_ _1\"></span>able input<span class=\"_ _28c\"> </span></div></td><td class=\"t m0 x2cd h22 y2b98 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x266 h9 y2b99 ff4 fs7 fc4 sc0 ls1 ws0\">The fair valu<span class=\"_ _1\"></span>e is based on the closin<span class=\"_ _1\"></span>g NA<span class=\"_ _3\"></span>V<span class=\"_ _28c\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x234 y2921 w57 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Inve<span class=\"_ _1\"></span>stments at FVTPL<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa20 y2920 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">7,029<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa21 y2921 w20e h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">of under<span class=\"_ _3\"></span>lying investmen<span class=\"_ _1\"></span>ts<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa22 y2921 w20f h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls62 ws8d\">N<span class=\"_ _d\"></span>AV<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa23 y2921 w210 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">+/-10% on closin<span class=\"_ _1\"></span>g NA<span class=\"_ _3\"></span>V<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa24 y2921 w211 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">+/- 703<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x256 h9 y2b9a ff3 fs7 fc4 sc0 ls1 ws0\">Acquisition-r<span class=\"_ _3\"></span>elated liabilities: Con<span class=\"_ _1\"></span>tingent </td><td></td><td class=\"t m0 x3f2 h9 y2b9a ff4 fs7 fc4 sc0 ls1 ws0\">The fair valu<span class=\"_ _1\"></span>e is a ratio o<span class=\"_ _3\"></span>f the closing NA<span class=\"_ _3\"></span>V<span class=\"_ _28c\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x234 y2749 w212 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">considera<span class=\"_ _1\"></span>tion<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa25 y274a w5b h15f\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">178<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa26 y2749 w213 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">of the f<span class=\"_ _1\"></span>unds acquir<span class=\"_ _3\"></span>ed to the NA<span class=\"_ _0\"></span>V on acquisition<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa27 y2749 w20f h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls62 ws8d\">N<span class=\"_ _d\"></span>AV<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa28 y2749 w214 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">+/-10% on closing NA<span class=\"_ _0\"></span>V<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa29 y2749 w215 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">+/- 18<span class=\"_ _28c\"> </span></div></td></tr></table>Unr<span class=\"_ _3\"></span>ealised gains and losse<span class=\"_ _1\"></span>s on inve<span class=\"_ _1\"></span>stments at FVTPL ar<span class=\"_ _3\"></span>e re<span class=\"_ _1\"></span>cognised in the sta<span class=\"_ _1\"></span>tement o<span class=\"_ _3\"></span>f comprehensiv<span class=\"_ _1\"></span>e income as f<span class=\"_ _1\"></span>air value gains on in<span class=\"_ _1\"></span>vestmen<span class=\"_ _1\"></span>ts. Unr<span class=\"_ _3\"></span>ealised gains and losse<span class=\"_ _1\"></span>s on conting<span class=\"_ _1\"></span>ent considera<span class=\"_ _1\"></span>tion ar<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>ecognised in the s<span class=\"_ _1\"></span>tatemen<span class=\"_ _1\"></span>t of compr<span class=\"_ _3\"></span>ehensive income as f<span class=\"_ _1\"></span>air value gains on c<span class=\"_ _1\"></span>ontingen<span class=\"_ _1\"></span>t considera<span class=\"_ _1\"></span>tion (incl. finance expense<span class=\"_ _3\"></span>). The r<span class=\"_ _3\"></span>econciliation of opening t<span class=\"_ _1\"></span>o closing balanc<span class=\"_ _1\"></span>es, significant unob<span class=\"_ _1\"></span>servable inputs and sensitivitie<span class=\"_ _1\"></span>s ar<span class=\"_ _1\"></span>e disclosed in the f<span class=\"_ _3\"></span>ollowing no<span class=\"_ _1\"></span>tes: <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Inve<span class=\"_ _1\"></span>stments at FVTPL \u2013 n<span class=\"_ _1\"></span>ote 15</span></span> <span class=\"_ _16\"></span><span class=\"ff4\">\u0219<span class=\"_ _17\"> </span><span class=\"ff3\">Acquisition-r<span class=\"_ _3\"></span>elated liabilities \u2013 no<span class=\"_ _1\"></span>te 22</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-574": {
   "value": "Accounting policy:<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup rec<span class=\"_ _1\"></span>ognises bu<span class=\"_ _1\"></span>siness combinations (inclu<span class=\"_ _1\"></span>ding acquisitions) wh<span class=\"_ _1\"></span>en it considers that it has ob<span class=\"_ _3\"></span>tained contr<span class=\"_ _3\"></span>ol over a business, which c<span class=\"_ _1\"></span>ould be an entity or separ<span class=\"_ _1\"></span>ate business within an en<span class=\"_ _1\"></span>tity (f<span class=\"_ _1\"></span>or example acquirin<span class=\"_ _1\"></span>g management c<span class=\"_ _1\"></span>ontra<span class=\"_ _1\"></span>cts and hiring the team t<span class=\"_ _1\"></span>o service thos<span class=\"_ _1\"></span>e contr<span class=\"_ _1\"></span>acts). The c<span class=\"_ _1\"></span>onsideration o<span class=\"_ _3\"></span>f the acquisition is measur<span class=\"_ _3\"></span>ed as the aggr<span class=\"_ _3\"></span>egate o<span class=\"_ _1\"></span>f the fair value<span class=\"_ _1\"></span>s, at the dat<span class=\"_ _1\"></span>e of ex<span class=\"_ _3\"></span>change, of ass<span class=\"_ _1\"></span>ets given, liabilities in<span class=\"_ _1\"></span>curr<span class=\"_ _1\"></span>ed or assumed, and equity ins<span class=\"_ _1\"></span>truments issue<span class=\"_ _1\"></span>d by the Gr<span class=\"_ _3\"></span>oup in exch<span class=\"_ _1\"></span>ange f<span class=\"_ _3\"></span>or control o<span class=\"_ _3\"></span>f the acquir<span class=\"_ _3\"></span>ee. As per IFRS 3.B55(a) wher<span class=\"_ _3\"></span>e the cost o<span class=\"_ _1\"></span>f acquisition cont<span class=\"_ _1\"></span>ains payments that ar<span class=\"_ _3\"></span>e automatically f<span class=\"_ _3\"></span>orfeit<span class=\"_ _1\"></span>ed if employmen<span class=\"_ _1\"></span>t terminate<span class=\"_ _1\"></span>s, these ar<span class=\"_ _3\"></span>e accounte<span class=\"_ _1\"></span>d for as r<span class=\"_ _1\"></span>emuner<span class=\"_ _1\"></span>ation f<span class=\"_ _1\"></span>or post-combina<span class=\"_ _1\"></span>tion services and n<span class=\"_ _1\"></span>ot cos<span class=\"_ _1\"></span>t of the ac<span class=\"_ _1\"></span>quisition.<span class=\"_ _28c\"> </span>The acquir<span class=\"_ _3\"></span>ee\u2019s identifiable assets, liabilities an<span class=\"_ _1\"></span>d contingen<span class=\"_ _1\"></span>t liabilities that mee<span class=\"_ _1\"></span>t the conditions f<span class=\"_ _3\"></span>or reco<span class=\"_ _1\"></span>gnition under IFRS 3 ar<span class=\"_ _3\"></span>e reco<span class=\"_ _1\"></span>gnised at their fair v<span class=\"_ _1\"></span>alue at the acquisition dat<span class=\"_ _3\"></span>e. Acquisition-r<span class=\"_ _3\"></span>elated cos<span class=\"_ _1\"></span>ts ar<span class=\"_ _1\"></span>e expensed as incurr<span class=\"_ _3\"></span>ed and included in the sta<span class=\"_ _1\"></span>tement o<span class=\"_ _3\"></span>f compr<span class=\"_ _3\"></span>ehensive income.<span class=\"_ _28c\"> </span>Goodwill<span class=\"_ _28c\"> </span>Goodwill arises thr<span class=\"_ _3\"></span>ough business c<span class=\"_ _1\"></span>ombinations and r<span class=\"_ _3\"></span>epresen<span class=\"_ _1\"></span>ts the ex<span class=\"_ _1\"></span>cess o<span class=\"_ _1\"></span>f the cost o<span class=\"_ _3\"></span>f acquisition ov<span class=\"_ _3\"></span>er the Group\u2019s in<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>est in the fair value o<span class=\"_ _1\"></span>f the identifiable asse<span class=\"_ _1\"></span>ts, liabilities and conting<span class=\"_ _1\"></span>ent liabilities o<span class=\"_ _1\"></span>f a business at th<span class=\"_ _1\"></span>e date o<span class=\"_ _3\"></span>f acquisition. Goodwill is r<span class=\"_ _1\"></span>ecognised as an asset and me<span class=\"_ _1\"></span>asur<span class=\"_ _3\"></span>ed at cost less acc<span class=\"_ _1\"></span>umulated impairm<span class=\"_ _1\"></span>ent losses (s<span class=\"_ _1\"></span>ee not<span class=\"_ _1\"></span>e 14 f<span class=\"_ _1\"></span>or further explana<span class=\"_ _1\"></span>tion). Wher<span class=\"_ _3\"></span>e the fair value o<span class=\"_ _1\"></span>f the identifiable asset<span class=\"_ _1\"></span>s and liabilities ex<span class=\"_ _1\"></span>ceeds the cost o<span class=\"_ _3\"></span>f acquisition, a gain on business c<span class=\"_ _1\"></span>ombination arises and is cr<span class=\"_ _3\"></span>edited to the stat<span class=\"_ _1\"></span>ement of c<span class=\"_ _1\"></span>ompr<span class=\"_ _1\"></span>ehensive incom<span class=\"_ _1\"></span>e in the year o<span class=\"_ _3\"></span>f the acquisition.<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-552": {
   "value": "31. Assets and liabilities of disposal gr<span class=\"_ _3\"></span>oup as held for sale<span class=\"_ _28c\"> </span>The asset<span class=\"_ _1\"></span>s and liabilities of oper<span class=\"_ _3\"></span>ations classified as a disposal gro<span class=\"_ _1\"></span>up as at 31 Mar<span class=\"_ _3\"></span>ch 2026 are as f<span class=\"_ _1\"></span>ollows: <table class=\"s wc7 h1a6\" id=\"_011caca6-0045-4337-bcc6-dccd7c51a702\"><tr><td></td><td class=\"t m0 x463 h2d y2baa ff2 fs12 fc1 sc0 ls1 ws0\">31 March<span class=\"_ _28c\"> </span></td><td class=\"t m0 x464 h22 y2bab ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch</td></tr><tr><td></td><td class=\"t m0 x4f9 h2d y2bac ff2 fs12 fc1 sc0 ls1 ws0\"> 2026 </td><td class=\"t m0 x4d9 h22 y2bad ff3 fs12 fc4 sc0 ls1 ws0\"> 2025<span class=\"_ _28c\"> </span></td></tr><tr><td></td><td class=\"t m0 x41e h2d y2bae ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000</td><td class=\"t m0 x4d9 h22 y2baf ff3 fs12 fc4 sc0 ls1 ws0\"> \u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"t m0 x420 h2e y2bb0 ff2 fs7 fc1 sc0 ls1 ws0\">Assets<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y2883 w222 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Intangible asse<span class=\"_ _1\"></span>ts<span class=\"_ _28c\"> </span></div></td><td class=\"c n x44e y2884 w8c h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,039<span class=\"_ _28c\"> </span></div></td><td class=\"c n x44f y2883 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2885 w223 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal assets<span class=\"_ _28c\"> </span></div></td><td class=\"c n x408 y2885 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">1,039<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa3c y2886 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"t m0 x420 h2e y2bb1 ff2 fs7 fc1 sc0 ls1 ws0\">Liabilities<span class=\"_ _28c\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x234 y277b w68 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Acquisition-r<span class=\"_ _3\"></span>elated liabilities<span class=\"_ _28c\"> </span></div></td><td class=\"c n x5b1 y277c w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">644<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa3d y277b w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y277e w224 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Def<span class=\"_ _3\"></span>erred tax liabilitie<span class=\"_ _1\"></span>s<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa3e y277d w3f h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">197<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa3f y277e w93 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y274a w225 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal liabilities<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa40 y274a w35 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">841<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa3c y2749 w75 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">\u2014<span class=\"_ _28c\"> </span></div></td></tr></table>The asset<span class=\"_ _1\"></span>s and liabilities of the dispo<span class=\"_ _1\"></span>sal gr<span class=\"_ _1\"></span>oup r<span class=\"_ _1\"></span>elate t<span class=\"_ _1\"></span>o the disposal o<span class=\"_ _1\"></span>f FCM, as summarised in not<span class=\"_ _1\"></span>e 11.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-553": {
   "value": "32. Relat<span class=\"_ _1\"></span>ed party transactions<span class=\"_ _28c\"> </span>T<span class=\"_ _0\"></span>ransactions be<span class=\"_ _1\"></span>tween the Compan<span class=\"_ _1\"></span>y and its subsidiaries, which ar<span class=\"_ _3\"></span>e rela<span class=\"_ _1\"></span>ted parties, ha<span class=\"_ _1\"></span>ve been eliminated on c<span class=\"_ _1\"></span>onsolidation and ar<span class=\"_ _3\"></span>e not disclos<span class=\"_ _1\"></span>ed as per basis of c<span class=\"_ _1\"></span>onsolidation (see n<span class=\"_ _1\"></span>ote 2c<span class=\"_ _1\"></span>).<span class=\"_ _28c\"> </span>T<span class=\"_ _0\"></span>ransactions with ke<span class=\"_ _1\"></span>y management per<span class=\"_ _1\"></span>sonnel<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup considers Ex<span class=\"_ _3\"></span>co members as the k<span class=\"_ _1\"></span>ey managemen<span class=\"_ _1\"></span>t personnel an<span class=\"_ _1\"></span>d the table below sets ou<span class=\"_ _1\"></span>t all transac<span class=\"_ _1\"></span>tions with these pers<span class=\"_ _1\"></span>onnel and the Dir<span class=\"_ _3\"></span>ectors:<span class=\"_ _28c\"> </span><table class=\"s we2 h1a7\" id=\"_dad07a23-65c4-4ac5-9085-18e280e7a7ba\"><tr><td></td><td class=\"t m0 x264 h2d y2bb2 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x265 h22 y2bb3 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x266 h2d y2bb4 ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x267 h22 y2bb5 ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x266 h2d y2bb6 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x267 h22 y2bb7 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y28af w10c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">W<span class=\"_ _3\"></span>ages and salaries<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d3 y28b0 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,681<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d4 y28af w59 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">4,159<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2743 w226 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Other bene<span class=\"_ _1\"></span>fits<span class=\"_ _28c\"> </span></div></td><td class=\"c n x40c y2744 w58 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">74<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa41 y2743 w58 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">42<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2745 w8d h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Shar<span class=\"_ _3\"></span>e-based payments<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa42 y2746 w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">646<span class=\"_ _28c\"> </span></div></td><td class=\"c n x878 y2745 w5b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">666<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x4e9 y274a w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,401<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4ea y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">4,867<span class=\"_ _28c\"> </span></div></td></tr></table>S<span class=\"_ _1\"></span>taff advances<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>Advanc<span class=\"_ _1\"></span>es to sta<span class=\"_ _1\"></span>ff (including P<span class=\"_ _1\"></span>artners o<span class=\"_ _1\"></span>f F<span class=\"_ _1\"></span>ore<span class=\"_ _1\"></span>sight Gr<span class=\"_ _3\"></span>oup LLP) ar<span class=\"_ _3\"></span>e accounted f<span class=\"_ _3\"></span>or as employe<span class=\"_ _1\"></span>e benefits under IA<span class=\"_ _1\"></span>S 19. In line with IAS 19, the ad<span class=\"_ _1\"></span>vance is initially r<span class=\"_ _3\"></span>ecognised as a financial asset and th<span class=\"_ _1\"></span>en as an expense when servic<span class=\"_ _1\"></span>es ar<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>ovided, also takin<span class=\"_ _1\"></span>g into accoun<span class=\"_ _1\"></span>t the contr<span class=\"_ _1\"></span>actual t<span class=\"_ _3\"></span>erms of the advanc<span class=\"_ _1\"></span>es.<span class=\"_ _28c\"> </span>S<span class=\"_ _1\"></span>taff advan<span class=\"_ _1\"></span>ces ar<span class=\"_ _3\"></span>e made to various member<span class=\"_ _1\"></span>s of F<span class=\"_ _3\"></span>oresigh<span class=\"_ _3\"></span>t Group LLP or emplo<span class=\"_ _1\"></span>yees to be expens<span class=\"_ _1\"></span>ed over fiv<span class=\"_ _1\"></span>e year<span class=\"_ _3\"></span>s in line with the contrac<span class=\"_ _1\"></span>tual terms o<span class=\"_ _3\"></span>f the advances but ar<span class=\"_ _3\"></span>e repay<span class=\"_ _1\"></span>able if the r<span class=\"_ _1\"></span>elevant in<span class=\"_ _1\"></span>dividuals lea<span class=\"_ _1\"></span>ve the Gr<span class=\"_ _3\"></span>oup. During the y<span class=\"_ _1\"></span>ear ended 31 Mar<span class=\"_ _1\"></span>ch 2026, a further \u00a3650,000 (2025: \u00a3nil) o<span class=\"_ _1\"></span>f advanc<span class=\"_ _1\"></span>es wer<span class=\"_ _3\"></span>e made by For<span class=\"_ _3\"></span>esight Gr<span class=\"_ _3\"></span>oup LLP and \u00a3550,000 (2025: \u00a3680,000) of the adv<span class=\"_ _1\"></span>ances wer<span class=\"_ _3\"></span>e expensed.<span class=\"_ _28c\"> </span>Management f<span class=\"_ _1\"></span>ee r<span class=\"_ _1\"></span>ebates<span class=\"_ _28c\"> </span>Gary F<span class=\"_ _3\"></span>raser<span class=\"_ _3\"></span>, Chief Exe<span class=\"_ _1\"></span>cutive O<span class=\"_ _1\"></span>fficer<span class=\"_ _3\"></span>, and David Hughes, C<span class=\"_ _1\"></span>hief Inv<span class=\"_ _1\"></span>estment O<span class=\"_ _1\"></span>fficer<span class=\"_ _3\"></span>, are in<span class=\"_ _1\"></span>vest<span class=\"_ _1\"></span>ors into F<span class=\"_ _3\"></span>oresigh<span class=\"_ _3\"></span>t Regional Inv<span class=\"_ _1\"></span>estment III LP<span class=\"_ _3\"></span>. Following a f<span class=\"_ _1\"></span>urther close o<span class=\"_ _1\"></span>f the fund, they en<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>ed into managemen<span class=\"_ _1\"></span>t fe<span class=\"_ _1\"></span>e reb<span class=\"_ _1\"></span>ate agr<span class=\"_ _3\"></span>eements with F<span class=\"_ _3\"></span>oresigh<span class=\"_ _1\"></span>t Gr<span class=\"_ _3\"></span>oup LLP. These r<span class=\"_ _3\"></span>ebates t<span class=\"_ _1\"></span>otalled \u00a35,000 (2025: \u00a35,000) and \u00a38,750 (2025: \u00a38,750) r<span class=\"_ _3\"></span>espectively.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-513": {
   "value": "32. Relat<span class=\"_ _1\"></span>ed party transactions<span class=\"_ _28c\"> </span>T<span class=\"_ _0\"></span>ransactions be<span class=\"_ _1\"></span>tween the Compan<span class=\"_ _1\"></span>y and its subsidiaries, which ar<span class=\"_ _3\"></span>e rela<span class=\"_ _1\"></span>ted parties, ha<span class=\"_ _1\"></span>ve been eliminated on c<span class=\"_ _1\"></span>onsolidation and ar<span class=\"_ _3\"></span>e not disclos<span class=\"_ _1\"></span>ed as per basis of c<span class=\"_ _1\"></span>onsolidation (see n<span class=\"_ _1\"></span>ote 2c<span class=\"_ _1\"></span>).<span class=\"_ _28c\"> </span>T<span class=\"_ _0\"></span>ransactions with ke<span class=\"_ _1\"></span>y management per<span class=\"_ _1\"></span>sonnel<span class=\"_ _28c\"> </span>The Gr<span class=\"_ _3\"></span>oup considers Ex<span class=\"_ _3\"></span>co members as the k<span class=\"_ _1\"></span>ey managemen<span class=\"_ _1\"></span>t personnel an<span class=\"_ _1\"></span>d the table below sets ou<span class=\"_ _1\"></span>t all transac<span class=\"_ _1\"></span>tions with these pers<span class=\"_ _1\"></span>onnel and the Dir<span class=\"_ _3\"></span>ectors:<span class=\"_ _28c\"> </span><table class=\"s we2 h1a7\" id=\"_dad07a23-65c4-4ac5-9085-18e280e7a7ba\"><tr><td></td><td class=\"t m0 x264 h2d y2bb2 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x265 h22 y2bb3 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x266 h2d y2bb4 ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x267 h22 y2bb5 ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x266 h2d y2bb6 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x267 h22 y2bb7 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y28af w10c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">W<span class=\"_ _3\"></span>ages and salaries<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d3 y28b0 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,681<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d4 y28af w59 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">4,159<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2743 w226 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Other bene<span class=\"_ _1\"></span>fits<span class=\"_ _28c\"> </span></div></td><td class=\"c n x40c y2744 w58 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">74<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa41 y2743 w58 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">42<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2745 w8d h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Shar<span class=\"_ _3\"></span>e-based payments<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa42 y2746 w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">646<span class=\"_ _28c\"> </span></div></td><td class=\"c n x878 y2745 w5b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">666<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x4e9 y274a w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,401<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4ea y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">4,867<span class=\"_ _28c\"> </span></div></td></tr></table>S<span class=\"_ _1\"></span>taff advances<span class=\"_ _28c\"> </span>Accounting policy:<span class=\"_ _28c\"> </span>Advanc<span class=\"_ _1\"></span>es to sta<span class=\"_ _1\"></span>ff (including P<span class=\"_ _1\"></span>artners o<span class=\"_ _1\"></span>f F<span class=\"_ _1\"></span>ore<span class=\"_ _1\"></span>sight Gr<span class=\"_ _3\"></span>oup LLP) ar<span class=\"_ _3\"></span>e accounted f<span class=\"_ _3\"></span>or as employe<span class=\"_ _1\"></span>e benefits under IA<span class=\"_ _1\"></span>S 19. In line with IAS 19, the ad<span class=\"_ _1\"></span>vance is initially r<span class=\"_ _3\"></span>ecognised as a financial asset and th<span class=\"_ _1\"></span>en as an expense when servic<span class=\"_ _1\"></span>es ar<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>ovided, also takin<span class=\"_ _1\"></span>g into accoun<span class=\"_ _1\"></span>t the contr<span class=\"_ _1\"></span>actual t<span class=\"_ _3\"></span>erms of the advanc<span class=\"_ _1\"></span>es.<span class=\"_ _28c\"> </span>S<span class=\"_ _1\"></span>taff advan<span class=\"_ _1\"></span>ces ar<span class=\"_ _3\"></span>e made to various member<span class=\"_ _1\"></span>s of F<span class=\"_ _3\"></span>oresigh<span class=\"_ _3\"></span>t Group LLP or emplo<span class=\"_ _1\"></span>yees to be expens<span class=\"_ _1\"></span>ed over fiv<span class=\"_ _1\"></span>e year<span class=\"_ _3\"></span>s in line with the contrac<span class=\"_ _1\"></span>tual terms o<span class=\"_ _3\"></span>f the advances but ar<span class=\"_ _3\"></span>e repay<span class=\"_ _1\"></span>able if the r<span class=\"_ _1\"></span>elevant in<span class=\"_ _1\"></span>dividuals lea<span class=\"_ _1\"></span>ve the Gr<span class=\"_ _3\"></span>oup. During the y<span class=\"_ _1\"></span>ear ended 31 Mar<span class=\"_ _1\"></span>ch 2026, a further \u00a3650,000 (2025: \u00a3nil) o<span class=\"_ _1\"></span>f advanc<span class=\"_ _1\"></span>es wer<span class=\"_ _3\"></span>e made by For<span class=\"_ _3\"></span>esight Gr<span class=\"_ _3\"></span>oup LLP and \u00a3550,000 (2025: \u00a3680,000) of the adv<span class=\"_ _1\"></span>ances wer<span class=\"_ _3\"></span>e expensed.<span class=\"_ _28c\"> </span><div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs4cd\">Management f<span class=\"_ _1\"></span>ee r<span class=\"_ _1\"></span>ebates<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs4ce\">Gary F<span class=\"_ _3\"></span>raser<span class=\"_ _3\"></span>, Chief Exe<span class=\"_ _1\"></span>cutive O<span class=\"_ _1\"></span>fficer<span class=\"_ _3\"></span>, and David Hughes, C<span class=\"_ _1\"></span>hief Inv<span class=\"_ _1\"></span>estment O<span class=\"_ _1\"></span>fficer<span class=\"_ _3\"></span>, are in<span class=\"_ _1\"></span>vest<span class=\"_ _1\"></span>ors </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs4cf\">into F<span class=\"_ _3\"></span>oresigh<span class=\"_ _3\"></span>t Regional Inv<span class=\"_ _1\"></span>estment III LP<span class=\"_ _3\"></span>. Following a f<span class=\"_ _1\"></span>urther close o<span class=\"_ _1\"></span>f the fund, they en<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>ed into </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs4d0\">managemen<span class=\"_ _1\"></span>t fe<span class=\"_ _1\"></span>e reb<span class=\"_ _1\"></span>ate agr<span class=\"_ _3\"></span>eements with F<span class=\"_ _3\"></span>oresigh<span class=\"_ _1\"></span>t Gr<span class=\"_ _3\"></span>oup LLP. These r<span class=\"_ _3\"></span>ebates t<span class=\"_ _1\"></span>otalled \u00a35,000 </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs4d1\">(2025: \u00a35,000) and \u00a38,750 (2025: \u00a38,750) r<span class=\"_ _3\"></span>espectively.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-576": {
   "value": "<div class=\"t m0 h7 ff6 fs5 fc6 sc0 ls1 ws0 gs4bd\">T<span class=\"_ _0\"></span>ransactions with ke<span class=\"_ _1\"></span>y management per<span class=\"_ _1\"></span>sonnel<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs4be\">The Gr<span class=\"_ _3\"></span>oup considers Ex<span class=\"_ _3\"></span>co members as the k<span class=\"_ _1\"></span>ey managemen<span class=\"_ _1\"></span>t personnel an<span class=\"_ _1\"></span>d the table below </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs4bf\">sets ou<span class=\"_ _1\"></span>t all transac<span class=\"_ _1\"></span>tions with these pers<span class=\"_ _1\"></span>onnel and the Dir<span class=\"_ _3\"></span>ectors:<span class=\"_ _28c\"> </span></div><div class=\"gs4c0\"><table class=\"s we2 h1a7\" id=\"_dad07a23-65c4-4ac5-9085-18e280e7a7ba\"><tr><td></td><td class=\"t m0 x264 h2d y2bb2 ff2 fs12 fc1 sc0 ls1 ws0\">31 March </td><td class=\"t m0 x265 h22 y2bb3 ff3 fs12 fc4 sc0 ls1 ws0\">31 Mar<span class=\"_ _1\"></span>ch </td></tr><tr><td></td><td class=\"t m0 x266 h2d y2bb4 ff2 fs12 fc1 sc0 ls1 ws0\">2026 </td><td class=\"t m0 x267 h22 y2bb5 ff3 fs12 fc4 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x266 h2d y2bb6 ff2 fs12 fc1 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td><td class=\"t m0 x267 h22 y2bb7 ff3 fs12 fc4 sc0 ls1 ws0\">\u00a3000<span class=\"_ _28c\"> </span></td></tr><tr><td class=\"c n x234 y28af w10c h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">W<span class=\"_ _3\"></span>ages and salaries<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d3 y28b0 w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">3,681<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4d4 y28af w59 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">4,159<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2743 w226 h15e\"><div class=\"t m0 x230 h9 y271a ff4 fs7 fc4 sc0 ls1 ws0\">Other bene<span class=\"_ _1\"></span>fits<span class=\"_ _28c\"> </span></div></td><td class=\"c n x40c y2744 w58 h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">74<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa41 y2743 w58 h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">42<span class=\"_ _28c\"> </span></div></td></tr><tr><td class=\"c n x234 y2745 w8d h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">Shar<span class=\"_ _3\"></span>e-based payments<span class=\"_ _28c\"> </span></div></td><td class=\"c n xa42 y2746 w5b h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">646<span class=\"_ _28c\"> </span></div></td><td class=\"c n x878 y2745 w5b h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">666<span class=\"_ _28c\"> </span></div></td></tr><tr><td></td><td class=\"c n x4e9 y274a w3a h15d\"><div class=\"t m0 x230 h9 y271c ff2 fs7 fc1 sc0 ls1 ws0\">4,401<span class=\"_ _28c\"> </span></div></td><td class=\"c n x4ea y2749 w3a h15e\"><div class=\"t m0 x230 h9 y271a ff3 fs7 fc4 sc0 ls1 ws0\">4,867<span class=\"_ _28c\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-575": {
   "value": "Accounting policy:<span class=\"_ _28c\"> </span>Advanc<span class=\"_ _1\"></span>es to sta<span class=\"_ _1\"></span>ff (including P<span class=\"_ _1\"></span>artners o<span class=\"_ _1\"></span>f F<span class=\"_ _1\"></span>ore<span class=\"_ _1\"></span>sight Gr<span class=\"_ _3\"></span>oup LLP) ar<span class=\"_ _3\"></span>e accounted f<span class=\"_ _3\"></span>or as employe<span class=\"_ _1\"></span>e benefits under IA<span class=\"_ _1\"></span>S 19. In line with IAS 19, the ad<span class=\"_ _1\"></span>vance is initially r<span class=\"_ _3\"></span>ecognised as a financial asset and th<span class=\"_ _1\"></span>en as an expense when servic<span class=\"_ _1\"></span>es ar<span class=\"_ _1\"></span>e pr<span class=\"_ _1\"></span>ovided, also takin<span class=\"_ _1\"></span>g into accoun<span class=\"_ _1\"></span>t the contr<span class=\"_ _1\"></span>actual t<span class=\"_ _3\"></span>erms of the advanc<span class=\"_ _1\"></span>es.<span class=\"_ _28c\"> </span>S<span class=\"_ _1\"></span>taff advan<span class=\"_ _1\"></span>ces ar<span class=\"_ _3\"></span>e made to various member<span class=\"_ _1\"></span>s of F<span class=\"_ _3\"></span>oresigh<span class=\"_ _3\"></span>t Group LLP or emplo<span class=\"_ _1\"></span>yees to be expens<span class=\"_ _1\"></span>ed over fiv<span class=\"_ _1\"></span>e year<span class=\"_ _3\"></span>s in line with the contrac<span class=\"_ _1\"></span>tual terms o<span class=\"_ _3\"></span>f the advances but ar<span class=\"_ _3\"></span>e repay<span class=\"_ _1\"></span>able if the r<span class=\"_ _1\"></span>elevant in<span class=\"_ _1\"></span>dividuals lea<span class=\"_ _1\"></span>ve the Gr<span class=\"_ _3\"></span>oup. During the y<span class=\"_ _1\"></span>ear ended 31 Mar<span class=\"_ _1\"></span>ch 2026, a further \u00a3650,000 (2025: \u00a3nil) o<span class=\"_ _1\"></span>f advanc<span class=\"_ _1\"></span>es wer<span class=\"_ _3\"></span>e made by For<span class=\"_ _3\"></span>esight Gr<span class=\"_ _3\"></span>oup LLP and \u00a3550,000 (2025: \u00a3680,000) of the adv<span class=\"_ _1\"></span>ances wer<span class=\"_ _3\"></span>e expensed.<span class=\"_ _28c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-514": {
   "value": "<div class=\"t m0 h7 ff6 fs5 fc3 sc0 ls1 ws0 gs4d3\">33. Ultimate holding compan<span class=\"_ _1\"></span>y<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs4d4\">F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>esight Gr<span class=\"_ _3\"></span>oup Holdings Limit<span class=\"_ _1\"></span>ed is the ultimat<span class=\"_ _3\"></span>e Paren<span class=\"_ _1\"></span>t Company o<span class=\"_ _3\"></span>f a group o<span class=\"_ _1\"></span>f companies </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs4d5\">that f<span class=\"_ _3\"></span>orm the Gro<span class=\"_ _1\"></span>up pr<span class=\"_ _1\"></span>esente<span class=\"_ _1\"></span>d in these financial sta<span class=\"_ _1\"></span>tements. T<span class=\"_ _1\"></span>he Company is a c<span class=\"_ _1\"></span>ompany </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs4d6\">incorpor<span class=\"_ _1\"></span>ated and domiciled in G<span class=\"_ _1\"></span>uernsey<span class=\"_ _1\"></span>.</div>",
   "dimensions": {
    "concept": "foresightgroup:DisclosureOfUltimateHoldingCompany",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-554": {
   "value": "33. Ultimate holding compan<span class=\"_ _1\"></span>y<span class=\"_ _28c\"> </span>F<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>esight Gr<span class=\"_ _3\"></span>oup Holdings Limit<span class=\"_ _1\"></span>ed is the ultimat<span class=\"_ _3\"></span>e Paren<span class=\"_ _1\"></span>t Company o<span class=\"_ _3\"></span>f a group o<span class=\"_ _1\"></span>f companies that f<span class=\"_ _3\"></span>orm the Gro<span class=\"_ _1\"></span>up pr<span class=\"_ _1\"></span>esente<span class=\"_ _1\"></span>d in these financial sta<span class=\"_ _1\"></span>tements. T<span class=\"_ _1\"></span>he Company is a c<span class=\"_ _1\"></span>ompany incorpor<span class=\"_ _1\"></span>ated and domiciled in G<span class=\"_ _1\"></span>uernsey<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "Foresight Group Holdings Limited",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-515": {
   "value": "<div class=\"t m0 h7 ff6 fs5 fc3 sc0 ls1 ws0 gs4d8\">34. Subsequent ev<span class=\"_ _1\"></span>ents<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs4d9\">On 11 June 2026, the G<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>oup announced th<span class=\"_ _1\"></span>at it had ent<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ed into an agr<span class=\"_ _3\"></span>eement to s<span class=\"_ _1\"></span>ell its </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs4da\">public marke<span class=\"_ _1\"></span>ts inv<span class=\"_ _1\"></span>estment division, F<span class=\"_ _1\"></span>CM, to Guinness G<span class=\"_ _1\"></span>lobal Inv<span class=\"_ _1\"></span>estor<span class=\"_ _1\"></span>s. FCM had be<span class=\"_ _1\"></span>en </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs4db\">classified as a disposal gr<span class=\"_ _3\"></span>oup held for sale an<span class=\"_ _1\"></span>d pr<span class=\"_ _1\"></span>esented as a dis<span class=\"_ _1\"></span>continue<span class=\"_ _1\"></span>d operation a<span class=\"_ _1\"></span>t </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs4dc\">31 Mar<span class=\"_ _1\"></span>ch 2026 (see no<span class=\"_ _1\"></span>te 11). The disposal in<span class=\"_ _1\"></span>volv<span class=\"_ _1\"></span>es the trans<span class=\"_ _1\"></span>fer o<span class=\"_ _3\"></span>f FCM\u2019s funds, r<span class=\"_ _3\"></span>epresen<span class=\"_ _1\"></span>ting </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs4dd\">appr<span class=\"_ _1\"></span>oxima<span class=\"_ _1\"></span>tely \u00a31.0 billion of A<span class=\"_ _1\"></span>ssets Un<span class=\"_ _1\"></span>der Management, bein<span class=\"_ _1\"></span>g 7% of Gr<span class=\"_ _3\"></span>oup AUM as at </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs4de\">31 Mar<span class=\"_ _1\"></span>ch 2026, toge<span class=\"_ _1\"></span>ther with 16 employ<span class=\"_ _1\"></span>ees. As the disposal gr<span class=\"_ _3\"></span>oup was classified as held </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs4df\">f<span class=\"_ _1\"></span>or sale at the r<span class=\"_ _3\"></span>eporting date, the sub<span class=\"_ _1\"></span>sequent agr<span class=\"_ _3\"></span>eement to s<span class=\"_ _1\"></span>ell FCM is consider<span class=\"_ _3\"></span>ed to pr<span class=\"_ _1\"></span>ovide </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs4e0\">further evidenc<span class=\"_ _1\"></span>e in r<span class=\"_ _1\"></span>espect of th<span class=\"_ _1\"></span>e classification and meas<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>ement of th<span class=\"_ _1\"></span>e disposal gr<span class=\"_ _3\"></span>oup at </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs4e1\">31 Mar<span class=\"_ _1\"></span>ch 2026. The trans<span class=\"_ _1\"></span>action is expect<span class=\"_ _1\"></span>ed to comple<span class=\"_ _1\"></span>te in the ne<span class=\"_ _1\"></span>xt financial year and h<span class=\"_ _1\"></span>ad </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs4e2\">not oc<span class=\"_ _1\"></span>curr<span class=\"_ _1\"></span>ed by the da<span class=\"_ _1\"></span>te thes<span class=\"_ _1\"></span>e financial statem<span class=\"_ _1\"></span>ents wer<span class=\"_ _3\"></span>e authorised f<span class=\"_ _3\"></span>or issue. Accor<span class=\"_ _3\"></span>dingly<span class=\"_ _1\"></span>, </div><div class=\"t m0 h9 ff4 fs7 fc4 sc0 ls1 ws0 gs4e3\">no adjustm<span class=\"_ _1\"></span>ent has been made t<span class=\"_ _1\"></span>o the amounts r<span class=\"_ _3\"></span>ecognised in these finan<span class=\"_ _1\"></span>cial statem<span class=\"_ _1\"></span>ents.<span class=\"_ _28c\"> </span></div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs4e4\">Since 31 Mar<span class=\"_ _3\"></span>ch 2026, a further 1,770,500 shar<span class=\"_ _1\"></span>es wer<span class=\"_ _3\"></span>e bought back f<span class=\"_ _3\"></span>or \u00a37.3 million. The to<span class=\"_ _1\"></span>tal </div><div class=\"t m0 h9 ff3 fs7 fc4 sc0 ls1 ws0 gs4e5\">number of sh<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>es held in tr<span class=\"_ _3\"></span>easury is now 4,523,889.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "en",
    "entity": "scheme:213800NNT42FFIZB1T09",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  }
 }
}