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"2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-393": { "value": "47200000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:InterestPaidClassifiedAsFinancingActivities", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-394": { "value": "47800000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:InterestPaidClassifiedAsFinancingActivities", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-395": { "value": "48900000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-396": { "value": "44100000.0", "decimals": -5, "dimensions": { "concept": 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"2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-400": { "value": "-0.0", "decimals": -5, "dimensions": { "concept": "sspgroupolc:AcquisitionsOf101OfTFSClassifiedAsFinancingActivities", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-401": { "value": "15000000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:ProceedsFromContributionsOfNoncontrollingInterests", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-402": { "value": "18300000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:ProceedsFromContributionsOfNoncontrollingInterests", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2023-10-01T00:00:00/2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-403": { "value": "-410700000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities", 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"concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-412": { "value": "254800000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-414": { "value": "
1. Accounting policies
1.1 Basis of preparation
SSP Group plc (the \u2018Company\u2019) is a company incorporated in the United Kingdom under the Companies
Act 2006. The Group financial statements consolidate those of the Company and its subsidiaries
(together referred to as the Group) and equity-account the Group\u2018s interest in its associates. These
financial statements have been prepared in accordance with UK-adopted International Accounting
Standards(\u2018IAS\u2019) and with the requirements of the Companies Act 2006 (the \u2018Act\u2019).
The financial statements are presented in Sterling, which is the Company\u2018s functional currency.
All information is given to the nearest \u00a30.1 million.
The financial statements are prepared on the historical cost basis, except in respect of financial
instruments (including derivative instruments) and defined benefit pension schemes for which assets
are measured at fair value, as explained in the accounting policies below.
The accounting policies set out below have, unless otherwise stated, been applied consistently
to all periods presented in these financial statements.
1.2 Going concern
These financial statements are prepared on a going concern basis.
The Board has reviewed the Group\u2019s financial forecasts as part of the preparation of its financial
statements, including cash flow forecasts prepared for a period of twelve months from the date
of approval of these financial statements (\u2018the going concern period\u2019) and taking into consideration
a number of different scenarios. Having carefully reviewed these forecasts, the Directors have
concluded that it is appropriate to adopt the going concern basis of accounting in preparing these
financial statements for the reasons set out below.
In making the going concern assessment, the Directors have considered forecast cash flows and
the liquidity available over the going concern period. In doing so they assessed a number of scenarios,
including a base case scenario and a plausible downside scenario. The base case scenario reflects
an expectation of a continuing growth in passenger numbers in most of our key markets during
the forecast period, augmented by the ongoing roll-out of our new business pipeline.
With some uncertainty surrounding the economic and geo-political environment over the next twelve
months, a downside scenario has also been modelled, applying severe but plausible assumptions to the
base case. This downside scenario reflects a pessimistic view of the travel markets for the remainder
of the current financial year, assuming sales that are around 5% lower than in the base case scenario.
In both its base case and downside case scenarios, the Directors are confident that the Group will have
sufficient funds to continue to meet its liabilities as they fall due for a period of at least 12 months from
the date of approval of the financial statements, and that it will have headroom against all applicable
covenant tests throughout this period of assessment. The Directors have therefore deemed it
appropriate to prepare the financial statements for the year ended 30 September 2025 on a going
concern basis.
1.3 Changes in accounting policies and disclosures
During the year ended 30 September 2025, the Group adopted the following standards:
\u2022
Classification of liabilities as current or non-current (Amendments to IAS 1)
\u2022
IAS 1 \u2018Presentation of Financial Statements\u2019 (amendments) \u2013 classification of liabilities as current
or non-current and non-current liabilities with covenants
\u2022
IFRS 16 \u2018Leases\u2019 (amendments) \u2013 lease liability in a sale and leaseback
\u2022
IFRS 7 \u2018Financial Instruments: Disclosures\u2019 & IAS 7 \u2018Statement of Cash Flows\u2019 (amendments)
\u2013 supplier finance arrangements
There is no significant impact of adopting these new standards on the Group\u2019s consolidated
financial statements.
1.4 New accounting standards not yet adopted by the Group
The following amended standards and interpretations are not expected to have a significant impact
on the Group\u2019s consolidated financial statements:
\u2022
Amendments to IAS 21 \u2018Lack of Exchangeability\u2019.
1.5 Basis of consolidation
The financial statements of the Group consolidate the results of the Company and its subsidiary entities,
together with the Group\u2018s attributable share of the results of associates. All intercompany balances and
transactions, including unrealised profits and losses arising from intragroup transactions, have been
eliminated in full.
Subsidiaries
Subsidiaries are entities controlled by the Group. Control is the power to direct the relevant activities
of the subsidiary that significantly affect the subsidiary\u2018s return so as to have rights to the variable
return from its activities.
The financial statements of subsidiaries are included in the consolidated financial statements from the
date that control commences until the date that control ceases. Losses applicable to the non-controlling
interests in a subsidiary are allocated to the non-controlling interests even if doing so causes the
non-controlling interests to have a deficit balance.
Subsidiary undertakings exempt from audit
The following subsidiaries, all of which are incorporated in England and Wales, are exempt from
the requirements of the Companies Act 2006 relating to the audit of individual accounts by virtue
of section 479A of that Act.
Company
Company Registration Number
Procurement 2U Limited
01907655
Rail Gourmet Group Limited
06180162
SSP Asia Pacific Holdings Limited
06180177
SSP Australia Financing Limited
15668708
SSP Bermuda Holdings Limited
11815274
SSP Euro Holdings Limited
08654008
SSP Financing No. 2 Limited
09113371
SSP Group Holdings Limited
05736092
SSP Lounge Holdings Global Limited
15075931
SSP South America Holdings Limited
11508434
Associates
An associate is an undertaking in which the Group has a long-term equity interest and over which
it has the power to exercise significant influence.
Associates are accounted for using the equity method and are initially recognised at cost (including
transaction costs). The Group\u2018s interest in the net assets of associates is reported as an investment on
the consolidated balance sheet and its interest in their results are included in the consolidated income
statement below the Group\u2018s operating profit. The Group\u2018s investment in associates includes goodwill
identified on acquisition, net of any accumulated impairment losses. The consolidated financial
statements include the Group\u2018s share of the total comprehensive income and equity movements of
equity-accounted investees, from the date that significant influence commences until the date that
significant influence ceases.
When the Group\u2018s share of losses exceeds its interest in an equity-accounted investee, the carrying
amount of the Group\u2018s investment is reduced to nil and recognition of further losses is discontinued
except to the extent that the Group has incurred legal or constructive obligations or made payments
on behalf of an investee.
Investments in associates are reviewed for impairment whenever events or circumstances indicate
that the carrying amount may not be recoverable. The impairment review compares the net carrying
value with the recoverable amount, where the recoverable amount is the higher of the value in use,
calculated as the present value of the Group\u2018s share of the investees\u2018 future cash flows and the
fair value less costs of disposal.
1.6 Foreign currency
Transactions in foreign currencies are translated to the respective functional currencies of Group
entities at the foreign exchange rate at the date of the transaction. Monetary assets and liabilities
denominated in foreign currencies at the balance sheet date are retranslated to the functional currency
at the foreign exchange rate ruling at that date. Foreign exchange differences arising on translation are
recognised in the income statement, except for differences arising on the retranslation of a financial
liability designated as a hedge of the net investment in a foreign operation that is effective, or qualifying
cash flow hedges, which are recognised directly in other comprehensive income. Non-monetary assets
and liabilities that are measured in terms of historical cost in a foreign currency are translated using
the exchange rate at the date of the transaction.
The assets and liabilities of foreign operations, including goodwill and fair value adjustments arising on
consolidation, are translated to the Group\u2018s presentation currency, Sterling, at foreign exchange rates
ruling at the balance sheet date. The revenues and expenses of foreign operations are translated at an
average rate for the period where this rate approximates to the foreign exchange rates ruling at the
dates of the transactions.
Exchange differences arising from this translation of foreign operations are reported as an item
of other comprehensive income and accumulated in the translation reserve or non-controlling interest,
as appropriate. When a foreign operation is disposed of, such that control, joint control or significant
influence is lost, the entire accumulated amount in the foreign currency translation reserve, net of
amounts previously attributed to non-controlling interests, is recycled to the income statement as
part of the gain or loss on disposal. When the Group disposes of only part of its interest in a subsidiary
that includes a foreign operation while still retaining control, the relevant proportion of the
accumulated amount is reattributed to non-controlling interests. When the Group disposes of only
part of its investment in an associate or joint venture partnership that includes a foreign operation while
still retaining significant influence or joint control, the relevant proportion of the cumulative amount
is recycled to the income statement.
Exchange differences arising from a monetary item receivable from or payable to a foreign operation,
the settlement of which is neither planned nor likely in the foreseeable future, are considered to form
part of a net investment in a foreign operation and are recognised directly in other comprehensive
income. Foreign currency differences arising on the retranslation of a hedge of a net investment in a
foreign operation are recognised directly in equity, in the translation reserve, to the extent that the
hedge is effective. When the hedged part of a net investment is disposed of, the associated cumulative
amount in equity is recycled to the income statement as an adjustment to the profit or loss on disposal.
1.7 Classification of financial instruments issued by the Group
Financial instruments issued by the Group are treated as equity only to the extent that they meet
the following two conditions:
(a) they include no contractual obligations upon the Group to deliver cash or other financial assets
or to exchange financial assets or financial liabilities with another party under conditions that
are potentially unfavourable to the Group; and
(b) where the instrument will or may be settled in the Company\u2018s own equity instruments, it is either
a non-derivative that includes no obligation to deliver a variable number of the Company\u2018s own
equity instruments or is a derivative that will be settled by the Company exchanging a fixed
amount of cash or other financial assets for a fixed number of its own equity instruments.
To the extent that this definition is not met, the proceeds of issue are classified as a financial liability.
1.8 Non-derivative financial instruments
Non-derivative financial instruments comprise investments in equity and debt securities, trade and
other receivables, cash and cash equivalents, loans and borrowings, and trade and other payables.
Trade and other receivables
Trade and other receivables are recognised initially at fair value. Subsequent to initial recognition,
they are measured at amortised cost using the effective interest method, less any impairment losses
and doubtful debts. The allowance for doubtful debts is recognised based on an expected loss model
which is a probability weighted estimate of credit losses.
The Group applies the simplified approach and records lifetime expected credit losses for trade and
other receivables. The basis on which expected credit losses are measured uses historical cash collection
data for periods of at least 24 months wherever possible. The historical loss rates are adjusted where
macro-economic, industry specific factors or known issues to a specific debtor are expected to have a
significant impact when determining future expected credit losses. Trade and other receivables are fully
written off when each business unit determines there to be no reasonable expectation of recovery.
Trade and other payables
Trade and other payables are recognised initially at fair value. Subsequent to initial recognition,
they are measured at amortised cost using the effective interest method.
Supply Chain Finance
The Group participates in Supply Chain Finance, a financing arrangement in which a third-party funder
pays the Group\u2019s suppliers before the invoice due date. The Group then settles the liability with the funder
at a later date. Outstanding balances are evaluated to determine whether amounts paid by the funder
under these supplier financing programmes continue to meet the definition of trade payables or should
instead be classified as borrowings. Under current arrangements, the Group has concluded that these
balances remain appropriately classified as trade and other payables, and are presented within cash
flows from operating activities.
Cash and cash equivalents
Cash and cash equivalents comprise cash balances and deposits and liquid investments, and short-term
deposits. Bank overdrafts that are repayable on demand and form an integral part of the Group\u2018s cash
management are included as a component of cash and cash equivalents. Money market funds which are
readily convertible to cash are classified as cash equivalents and held on the balance sheet at fair value.
Other financial assets
Other financial assets comprise money market funds that are not readily convertible to cash.
These are held on the balance sheet at amortised cost.
Interest-bearing borrowings
Interest-bearing borrowings are recognised initially at fair value less attributable transaction costs.
Subsequent to initial recognition, interest-bearing borrowings are stated at amortised cost using the
effective interest method. Where a modification to the terms of existing borrowings has taken place,
the difference between the current carrying amount of borrowings and the modified net present
value of future cash flows is taken to the income statement.
1.9 Derivative financial instruments and hedging
Derivative financial instruments
Derivative financial instruments are recognised at fair value. The gain or loss on remeasurement to fair
value is recognised immediately in the income statement. However, where derivatives qualify for hedge
accounting, recognition of any resultant gain or loss depends on the nature of the item being hedged.
Cash flow hedges
Where a derivative financial instrument is designated as a hedge of the variability in cash flows of
a recognised asset or liability, or a highly probable forecast transaction, the effective part of any gain
or loss on the derivative financial instrument is recognised directly in the cash flow hedging reserve.
Any ineffective portion of the hedge is recognised immediately in the income statement.
If a hedge of a forecast transaction subsequently results in the recognition of a financial asset or a
financial liability, the associated gains and losses that were recognised directly in other comprehensive
income are recycled into the income statement in the same period or periods during which the asset
acquired or liability assumed affects profit or loss, i.e. when interest income or expense is recognised.
For cash flow hedges, other than those specified above, the associated cumulative gain or loss is
removed from equity and recognised in the income statement in the same period or periods during
which the hedged forecast transaction affects profit or loss.
Fair value hedges
Where a derivative financial instrument is designated as a hedge of the variability in fair value
of a recognised asset or liability or an unrecognised firm commitment, all changes in the fair value
of the derivative are recognised immediately in the income statement.
The carrying value of the hedged item is adjusted by the change in fair value that is attributable to
the risk being hedged (even if it is normally carried at cost or amortised cost) and any gains or losses
on remeasurement are recognised immediately in the income statement (even if those gains would
normally be recognised directly in reserves).
1.10 Property, plant and equipment
Property, plant and equipment are stated at cost less accumulated depreciation and accumulated
impairment losses.
Where parts of an item of property, plant and equipment have different useful lives, they are accounted
for as separate items of property, plant and equipment. The restoration cost is capitalised and
depreciated over the life of the contract.
Depreciation is charged to the income statement on a straight-line basis over the estimated useful lives
of each part of an item of property, plant and equipment. Land is not depreciated. The estimated useful
lives are as follows:
Freehold buildings 50 years
Leasehold buildings the life of the lease
Plant and machinery 3 to 13 years
Fixtures, fittings, tools and equipment 3 to 13 years
1.11 IFRS 16 Leases
The Group recognises a right-of-use asset and a lease liability at the lease commencement date.
The right-of-use asset is initially measured at cost, comprising the initial amount of the lease liability
plus any initial direct costs incurred and any lease payments made at or before the lease commencement
date, less any lease incentives received. The right-of-use asset is subsequently depreciated using the
straight-line method from the commencement date to the earlier of the end of the useful life of the
asset or the end of the lease term.
The lease liability is initially measured at the present value of the lease payments that are not paid at
the commencement date, discounted using the incremental borrowing rate being the rate that the lessee
would have to pay to borrow the funds necessary to obtain an asset in a similar economic environment
with similar terms and conditions. The lease liability is subsequently measured at amortised cost using
the effective interest method. It is remeasured when there is a change in future lease payments arising
from a change in an index or a rate or a change in the Group\u2019s assessment of whether it will exercise an
extension or termination option. When the lease liability is remeasured, a corresponding adjustment
is made to the right-of-use asset. Variable lease payments are recognised as an expense in the income
statement in the period they are incurred. For short-term leases and low value assets, the Group
recognises the lease payments as an operating expense on a straight-line basis over the term of the lease.
1.12 Business combinations
Business combinations are accounted for using the acquisition method as at the acquisition date, which
is the date at which control is transferred to the Group. The consideration transferred in the acquisition
is measured at fair value as are the identifiable assets and liabilities acquired. The excess of the fair
value of consideration transferred over the fair value of net assets acquired is accounted for as goodwill.
Any goodwill that arises is tested annually for impairment.
Non-controlling interests arising from acquisition are accounted for based on the proportionate share of
the fair value of identifiable net assets. Subsequent to acquisition, the carrying amount of non-controlling
interests in joint venture partnerships is the amount of those interests at initial recognition plus the
non-controlling interests\u2018 share of subsequent changes in equity. Total comprehensive income is
attributed to non-controlling interests even172 if this results in the non-controlling interests having
a deficit balance.
1.13 Acquisitions and disposals of non-controlling interests
Acquisitions and disposals of non-controlling interests that do not result in a change of control are
accounted for as transactions with owners in their capacity as owners and, therefore, no goodwill is
recognised as a result of such transactions. The adjustments to non-controlling interests are based
on a proportionate amount of the net assets of the subsidiary. Any difference between the price paid
or received and the amount by which non-controlling interests are adjusted is recognised directly in
equity and attributed to the owners of the parent company.
1.14 Goodwill and intangible assets
Goodwill
Goodwill is allocated to groups of cash-generating units (CGUs) as this is the lowest level within the Group
at which the goodwill is monitored for internal management purposes. Goodwill is not amortised but is
tested annually for impairment, or when impairment triggers have been identified, at the level at which it
is allocated when accounting for business combinations. Goodwill is stated at cost less any accumulated
impairment losses.
Indefinite life intangible assets
Indefinite life intangible assets relate to brands recognised on acquisition of the SSP business in 2006.
Indefinite life intangible assets are treated as having an indefinite life as there is no foreseeable limit to
the period over which they are expected to generate net cash inflows. In particular, they are considered
to have an indefinite life, given the strength and durability of the brands and the level of marketing
support provided. The nature of the food and beverage industry is such that obsolescence is not
a common issue, with the Group\u2019s major brands being originally created over 20 years ago.
These assets are tested annually for impairment or when impairment triggers have been identified,
at the level at which they are allocated when accounting for business combinations.
Definite life and software intangible assets
Definite life intangible assets, consisting mainly of brands and franchise agreements and software, that
are acquired/purchased by the Group are stated at cost less accumulated amortisation and accumulated
impairment losses. Expenditure on internally generated brands is recognised in the income statement
as an expense is incurred.
Amortisation
Amortisation is charged to the income statement on a straight-line basis over the estimated useful lives
of intangible assets (between 3 and 15 years) unless such lives are indefinite. Other intangible assets are
amortised from the date they are available for use.
1.15 Inventories
Inventories comprise goods purchased for resale and consumable stores and are stated at the lower
of cost and net realisable value. Cost is calculated using the \u2018first in first out\u2019 method.
1.16 Impairment excluding inventories and deferred tax assets
Financial assets
A financial asset not carried at fair value through the income statement is assessed at each reporting
date to determine whether there is objective evidence that it is impaired. A financial asset is impaired
(with a charge to the income statement) if objective evidence indicates that a loss event has occurred
after the initial recognition of the asset, and that the loss event has had a negative effect on the
estimated future cash flows of that asset, which can be estimated reliably.
An impairment loss in respect of a financial asset measured at amortised cost is calculated as the
difference between its carrying amount and the present value of the estimated future cash flows
discounted at the asset\u2018s original effective interest rate. Interest on the impaired asset continues to
be recognised through the unwinding of the discount. When a subsequent event causes the amount of
impairment loss to decrease, the decrease in impairment loss is reversed through the income statement.
Non-financial assets
The carrying amounts of the Group\u2018s non-financial assets, other than inventories and deferred tax assets,
are reviewed at each reporting date to determine whether there is any indication of impairment. If any
such indication exists, then the asset\u2018s recoverable amount is estimated. For goodwill and intangible
assets that have indefinite useful lives or that are not yet available for use, the recoverable amount is
estimated in each period at the same time.
The recoverable amount of an asset or CGU is the greater of its value in use and its fair value less costs
to sell. For the purpose of impairment testing, assets that cannot be tested individually are grouped
together into the smallest group of assets that generates cash inflows from continuing use that are
largely independent of the cash inflows of other assets or groups of assets. Subject to an operating
segment ceiling test, for the purposes of goodwill impairment testing, CGUs to which goodwill has
been allocated are aggregated so that the level at which impairment is tested reflects the lowest
level at which goodwill is monitored for internal reporting purposes. Goodwill acquired in a business
combination is allocated to CGUs or groups of CGUs that are expected to benefit from the synergies
of the combination.
An impairment loss is recognised if the carrying amount of an asset or its CGU exceeds its estimated
recoverable amount. Impairment losses are recognised in the income statement. Impairment losses
recognised in respect of CGUs are allocated first to reduce the carrying amount of any goodwill allocated
to the units, and then to reduce the carrying amounts of the other assets in the unit (or group of units)
on a pro rata basis. Any subsequent reduction in an impairment loss in respect of goodwill is not reversed.
For other assets, any subsequent reduction in an impairment loss is reversed only to the extent
the asset\u2018s carrying amount does not exceed the carrying amount that would have been determined,
net of depreciation or amortisation, if no impairment loss had been recognised.
1.17 Employee benefits
Defined benefit plans
A defined benefit plan is a post-employment benefit plan other than a defined contribution plan.
The Group\u2018s net obligation in respect of defined benefit plans is calculated separately for each plan
by estimating the amount of future benefit that employees have earned in the current and prior periods,
discounting the amount and deducting the fair value of any plan assets.
The calculation of defined benefit obligations is performed annually by a qualified actuary using
the projected unit credit method. When the calculation results in a potential asset for the Group, the
recognised asset is limited to the present value of the economic benefits available in the form of any
future refunds from the plan or reductions in future contributions to the plan. To calculate the present
value of economic benefits, consideration is given to any applicable minimum funding requirements.
Remeasurements of the net defined liability, which comprise actuarial gains and losses, the return
on plan assets (excluding interest) and the effect of the asset ceiling (if any, excluding interest),
are recognised immediately in other comprehensive income. Net interest expense and other
expenses related to defined plans are recognised in the income statement.
When the benefits of a plan are changed or when a plan is curtailed, the resulting change in benefit
that relates to past service or the gain or loss on curtailment is recognised immediately in the income
statement. The Group recognises gains and losses on the settlement of a defined benefit plan when
the settlement occurs.
Defined contribution plans
A defined contribution plan is a post-employment benefit plan under which the employing company
pays fixed contributions into a separate entity and will have no legal or constructive obligation to pay
further amounts. Obligations for contributions to defined contribution pension plans are recognised
as an expense in the income statement in the periods during which services are rendered by employees.
Short-term benefits
Short-term employee benefit obligations are measured on an undiscounted basis and are expensed
as the related service is provided. A liability is recognised for the amount expected to be paid under a
short-term cash bonus if the employing company has a present legal or constructive obligation to pay this
amount as a result of past service provided by the employee and the obligation can be estimated reliably.
Share-based payments
Equity-settled share-based payments to employees are measured at the fair value of the equity
instruments at the grant date. The fair value excludes the effect of service and non-market-based
vesting conditions.
The fair value determined at the grant date of the equity-settled share-based payments is expensed
on a straight-line basis over the vesting period, with a corresponding adjustment to equity reserves,
based on the Group\u2018s estimate of equity instruments that will eventually vest. At each balance sheet
date, the Group revises its estimate of the number of equity instruments expected to vest as a result of
service and non-market-based vesting conditions. The impact of changes to the original estimates, if any,
is recognised in the income statement such that the cumulative expense reflects the revised estimate,
with a corresponding adjustment to equity reserves.
1.18 Provisions A provision is recognised in the balance sheet when the Group has a present legal or constructive obligation as a result of a past event, that can be reliably measured and it is probable that an outflow of economic benefits will be required to settle the obligation. Provisions are determined by discounting the expected future cash flows at an appropriate rate. 1.19 Segment information Segment information is provided based on the geographical segments that are reviewed by the chief operating decision-maker. In accordance with the provisions of IFRS 8 \u2018Operational segments\u2018, the Group\u2018s chief operating decision-maker is the Board of Directors. The operating segments are aggregated if they meet certain criteria. Segment results include items directly attributable to a segment, as well as those that can be allocated on a reasonable basis. Unallocated items comprise mainly head office expenses, finance income, finance charges and income tax. No disclosure is made for net assets/liabilities as these are not reported by segment to the chief operating decision-maker. 1.20 Revenue Revenue represents amounts for retail goods and catering services supplied to third-party customers (predominantly passengers) excluding discounts, value-added tax and similar sales taxes. Sale of goods Revenue is recognised at the point that control of the goods is passed to the customer. This is deemed to be at the at the point of sale of food, beverage and retail goods. Provision of catering services Revenue is recognised over time, as the services are provided to the customer. 1.21 Supplier income The Group enters into agreements with suppliers to benefit from promotional activity and volume growth. Supplier incentives, rebates and discounts are recognised within cost of sales as they are earned. 1.22 Underlying and non-underlying items Underlying items Underlying items are those that, in management\u2018s judgement, need to be disclosed by virtue of their size, nature or incidence, in order to draw the attention of the reader and to show the underlying business performance of the Group more accurately. Such items are included within the income statement caption to which they relate, and are separately disclosed either in the notes to the consolidated financial statements or on the face of the consolidated income statement. Non-underlying items Items which are not considered reflective of the normal trading performance of the business, and are exceptional because of their size, nature or incidence, are treated as non-underlying operating items and disclosed separately. Items that are subsequently reversed are reversed in accordance with their original treatment, as underlying or non-underlying respectively.
The tax effect of items follow the classification as underlying or non-underlying of the original income
or expense that the tax effect relates to.
The Board considers the alternative performance measures using non-underlying items to be helpful
to the reader, but notes that they have certain limitations, including the exclusion of significant recurring
and non-recurring items, and may not be directly comparable with similarly titled measures presented
by other companies.
1.23 Finance income and expense
Finance income comprises interest receivable on funds invested and net foreign exchange gains that
are recognised in the income statement. Finance expense comprises interest payable, finance charges
on shares classified as liabilities, unwinding of the discount on lease liabilities, the unwinding of the
discount on provisions and net foreign exchange losses that are recognised in the income statement.
Interest income and interest expense are recognised in the income statement as they accrue, using
the effective interest method. Foreign currency gains and losses are reported on a net basis.
1.24 Taxation
Tax on the profit or loss for the period comprises current and deferred tax. Tax is recognised in the
income statement except to the extent that it relates to items recognised directly in equity, in which
case it is recognised in equity.
Current tax is the expected tax payable or receivable on the taxable income or loss for the period, using
tax rates enacted or substantively enacted at the balance sheet date, and any adjustment to tax payable
in respect of previous periods.
Deferred tax is provided on temporary differences between the carrying amounts of assets and
liabilities for financial reporting purposes and the amounts used for taxation purposes. No provision is
made for the following temporary differences: the initial recognition of goodwill; the initial recognition of
assets or liabilities that affect neither accounting nor taxable profit other than in a business combination;
and differences relating to investments in subsidiaries to the extent that they will probably not reverse
in the foreseeable future. The amount of deferred tax provided is based on the expected manner of
realisation or settlement of the carrying amount of assets and liabilities, using tax rates enacted
or substantively enacted at the balance sheet date.
A deferred tax asset is recognised only to the extent that it is probable that future taxable profits
will be available, against which the temporary difference can be utilised.
1.25 Share capital
Where the Company purchases its own share capital (treasury shares), the consideration paid, including
any directly attributable incremental costs, is deducted from equity attributable to the Company\u2019s equity
holders until the shares are cancelled or reissued.
Where such shares are subsequently sold or reissued, any consideration received net of any directly
attributable incremental transaction costs and the related income tax effects, is included in equity
attributable to the Company\u2019s equity holders.
1.26 Government grants
Income received in the form of government grants is accounted for under IAS 20 \u2018Government grants\u2019
and recognised in the income statement in the period in which the associated costs for which the grants
are intended to compensate are incurred. The grant income is recognised as a reduction in the
corresponding expense in the income statement.
Where a government or a government guaranteed bank loan has been received with below-market
interest rates, the loan is accounted for initially at fair value discounted at market rates with the
difference between the cash received and the fair value at market rates being recognised as deferred
income. The unwind of the discount and the deferred income are released to and netted in finance
charges in the income statement, on a straight-line basis over the duration of loan.
Other than the changes discussed in 1.3, the accounting policies adopted are consistent with those
of the previous year.
", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-415": { "value": "1.1 Basis of preparation SSP Group plc (the \u2018Company\u2019) is a company incorporated in the United Kingdom under the Companies Act 2006. The Group financial statements consolidate those of the Company and its subsidiaries (together referred to as the Group) and equity-account the Group\u2018s interest in its associates. These financial statements have been prepared in accordance with UK-adopted International Accounting Standards(\u2018IAS\u2019) and with the requirements of the Companies Act 2006 (the \u2018Act\u2019). The financial statements are presented in Sterling, which is the Company\u2018s functional currency. All information is given to the nearest \u00a30.1 million. The financial statements are prepared on the historical cost basis, except in respect of financial instruments (including derivative instruments) and defined benefit pension schemes for which assets are measured at fair value, as explained in the accounting policies below. The accounting policies set out below have, unless otherwise stated, been applied consistently to all periods presented in these financial statements. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-3": { "value": "SSP Group plc", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-413": { "value": "SSP Group plc", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-4": { "value": "United Kingdom", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-464": { "value": "These financial statements have been prepared in accordance with UK-adopted International Accounting Standards(\u2018IAS\u2019) and with the requirements of the Companies Act 2006 (the \u2018Act\u2019). ", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-465": { "value": "The financial statements are presented in Sterling, which is the Company\u2018s functional currency. All information is given to the nearest \u00a30.1 million. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-416": { "value": "1.2 Going concern These financial statements are prepared on a going concern basis. The Board has reviewed the Group\u2019s financial forecasts as part of the preparation of its financial statements, including cash flow forecasts prepared for a period of twelve months from the date of approval of these financial statements (\u2018the going concern period\u2019) and taking into consideration a number of different scenarios. Having carefully reviewed these forecasts, the Directors have concluded that it is appropriate to adopt the going concern basis of accounting in preparing these financial statements for the reasons set out below. In making the going concern assessment, the Directors have considered forecast cash flows and the liquidity available over the going concern period. In doing so they assessed a number of scenarios, including a base case scenario and a plausible downside scenario. The base case scenario reflects an expectation of a continuing growth in passenger numbers in most of our key markets during the forecast period, augmented by the ongoing roll-out of our new business pipeline. With some uncertainty surrounding the economic and geo-political environment over the next twelve months, a downside scenario has also been modelled, applying severe but plausible assumptions to the base case. This downside scenario reflects a pessimistic view of the travel markets for the remainder of the current financial year, assuming sales that are around 5% lower than in the base case scenario. In both its base case and downside case scenarios, the Directors are confident that the Group will have sufficient funds to continue to meet its liabilities as they fall due for a period of at least 12 months from the date of approval of the financial statements, and that it will have headroom against all applicable covenant tests throughout this period of assessment. The Directors have therefore deemed it appropriate to prepare the financial statements for the year ended 30 September 2025 on a going concern basis. ", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-467": { "value": "1.3 Changes in accounting policies and disclosures During the year ended 30 September 2025, the Group adopted the following standards: \u2022 Classification of liabilities as current or non-current (Amendments to IAS 1) \u2022 IAS 1 \u2018Presentation of Financial Statements\u2019 (amendments) \u2013 classification of liabilities as current or non-current and non-current liabilities with covenants \u2022 IFRS 16 \u2018Leases\u2019 (amendments) \u2013 lease liability in a sale and leaseback \u2022 IFRS 7 \u2018Financial Instruments: Disclosures\u2019 & IAS 7 \u2018Statement of Cash Flows\u2019 (amendments) \u2013 supplier finance arrangements There is no significant impact of adopting these new standards on the Group\u2019s consolidated financial statements. ", "dimensions": { "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-417": { "value": "1.3 Changes in accounting policies and disclosures During the year ended 30 September 2025, the Group adopted the following standards: \u2022 Classification of liabilities as current or non-current (Amendments to IAS 1) \u2022 IAS 1 \u2018Presentation of Financial Statements\u2019 (amendments) \u2013 classification of liabilities as current or non-current and non-current liabilities with covenants \u2022 IFRS 16 \u2018Leases\u2019 (amendments) \u2013 lease liability in a sale and leaseback \u2022 IFRS 7 \u2018Financial Instruments: Disclosures\u2019 & IAS 7 \u2018Statement of Cash Flows\u2019 (amendments) \u2013 supplier finance arrangements There is no significant impact of adopting these new standards on the Group\u2019s consolidated financial statements. 1.4 New accounting standards not yet adopted by the Group The following amended standards and interpretations are not expected to have a significant impact on the Group\u2019s consolidated financial statements: \u2022 Amendments to IAS 21 \u2018Lack of Exchangeability\u2019. ", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-468": { "value": "1.4 New accounting standards not yet adopted by the Group The following amended standards and interpretations are not expected to have a significant impact on the Group\u2019s consolidated financial statements: \u2022 Amendments to IAS 21 \u2018Lack of Exchangeability\u2019. ", "dimensions": { "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-418": { "value": "1.5 Basis of consolidation The financial statements of the Group consolidate the results of the Company and its subsidiary entities, together with the Group\u2018s attributable share of the results of associates. All intercompany balances and transactions, including unrealised profits and losses arising from intragroup transactions, have been eliminated in full. Subsidiaries Subsidiaries are entities controlled by the Group. Control is the power to direct the relevant activities of the subsidiary that significantly affect the subsidiary\u2018s return so as to have rights to the variable return from its activities. The financial statements of subsidiaries are included in the consolidated financial statements from the date that control commences until the date that control ceases. Losses applicable to the non-controlling interests in a subsidiary are allocated to the non-controlling interests even if doing so causes the non-controlling interests to have a deficit balance. Subsidiary undertakings exempt from audit The following subsidiaries, all of which are incorporated in England and Wales, are exempt from the requirements of the Companies Act 2006 relating to the audit of individual accounts by virtue of section 479A of that Act.
Company
Company Registration Number
Procurement 2U Limited
01907655
Rail Gourmet Group Limited
06180162
SSP Asia Pacific Holdings Limited
06180177
SSP Australia Financing Limited
15668708
SSP Bermuda Holdings Limited
11815274
SSP Euro Holdings Limited
08654008
SSP Financing No. 2 Limited
09113371
SSP Group Holdings Limited
05736092
SSP Lounge Holdings Global Limited
15075931
SSP South America Holdings Limited
11508434
Associates An associate is an undertaking in which the Group has a long-term equity interest and over which it has the power to exercise significant influence. Associates are accounted for using the equity method and are initially recognised at cost (including transaction costs). The Group\u2018s interest in the net assets of associates is reported as an investment on the consolidated balance sheet and its interest in their results are included in the consolidated income statement below the Group\u2018s operating profit. The Group\u2018s investment in associates includes goodwill identified on acquisition, net of any accumulated impairment losses. The consolidated financial statements include the Group\u2018s share of the total comprehensive income and equity movements of equity-accounted investees, from the date that significant influence commences until the date that significant influence ceases. When the Group\u2018s share of losses exceeds its interest in an equity-accounted investee, the carrying amount of the Group\u2018s investment is reduced to nil and recognition of further losses is discontinued except to the extent that the Group has incurred legal or constructive obligations or made payments on behalf of an investee. Investments in associates are reviewed for impairment whenever events or circumstances indicate that the carrying amount may not be recoverable. The impairment review compares the net carrying value with the recoverable amount, where the recoverable amount is the higher of the value in use, calculated as the present value of the Group\u2018s share of the investees\u2018 future cash flows and the fair value less costs of disposal. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-466": { "value": "Subsidiaries Subsidiaries are entities controlled by the Group. Control is the power to direct the relevant activities of the subsidiary that significantly affect the subsidiary\u2018s return so as to have rights to the variable return from its activities. The financial statements of subsidiaries are included in the consolidated financial statements from the date that control commences until the date that control ceases. Losses applicable to the non-controlling interests in a subsidiary are allocated to the non-controlling interests even if doing so causes the non-controlling interests to have a deficit balance. Subsidiary undertakings exempt from audit The following subsidiaries, all of which are incorporated in England and Wales, are exempt from the requirements of the Companies Act 2006 relating to the audit of individual accounts by virtue of section 479A of that Act.
Company
Company Registration Number
Procurement 2U Limited
01907655
Rail Gourmet Group Limited
06180162
SSP Asia Pacific Holdings Limited
06180177
SSP Australia Financing Limited
15668708
SSP Bermuda Holdings Limited
11815274
SSP Euro Holdings Limited
08654008
SSP Financing No. 2 Limited
09113371
SSP Group Holdings Limited
05736092
SSP Lounge Holdings Global Limited
15075931
SSP South America Holdings Limited
11508434
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-507": { "value": "Associates An associate is an undertaking in which the Group has a long-term equity interest and over which it has the power to exercise significant influence. Associates are accounted for using the equity method and are initially recognised at cost (including transaction costs). The Group\u2018s interest in the net assets of associates is reported as an investment on the consolidated balance sheet and its interest in their results are included in the consolidated income statement below the Group\u2018s operating profit. The Group\u2018s investment in associates includes goodwill identified on acquisition, net of any accumulated impairment losses. The consolidated financial statements include the Group\u2018s share of the total comprehensive income and equity movements of equity-accounted investees, from the date that significant influence commences until the date that significant influence ceases. When the Group\u2018s share of losses exceeds its interest in an equity-accounted investee, the carrying amount of the Group\u2018s investment is reduced to nil and recognition of further losses is discontinued except to the extent that the Group has incurred legal or constructive obligations or made payments on behalf of an investee. Investments in associates are reviewed for impairment whenever events or circumstances indicate that the carrying amount may not be recoverable. The impairment review compares the net carrying value with the recoverable amount, where the recoverable amount is the higher of the value in use, calculated as the present value of the Group\u2018s share of the investees\u2018 future cash flows and the fair value less costs of disposal. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-469": { "value": "Associates An associate is an undertaking in which the Group has a long-term equity interest and over which it has the power to exercise significant influence. Associates are accounted for using the equity method and are initially recognised at cost (including transaction costs). The Group\u2018s interest in the net assets of associates is reported as an investment on the consolidated balance sheet and its interest in their results are included in the consolidated income statement below the Group\u2018s operating profit. The Group\u2018s investment in associates includes goodwill identified on acquisition, net of any accumulated impairment losses. The consolidated financial statements include the Group\u2018s share of the total comprehensive income and equity movements of equity-accounted investees, from the date that significant influence commences until the date that significant influence ceases. When the Group\u2018s share of losses exceeds its interest in an equity-accounted investee, the carrying amount of the Group\u2018s investment is reduced to nil and recognition of further losses is discontinued except to the extent that the Group has incurred legal or constructive obligations or made payments on behalf of an investee. Investments in associates are reviewed for impairment whenever events or circumstances indicate that the carrying amount may not be recoverable. The impairment review compares the net carrying value with the recoverable amount, where the recoverable amount is the higher of the value in use, calculated as the present value of the Group\u2018s share of the investees\u2018 future cash flows and the fair value less costs of disposal. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-419": { "value": "1.6 Foreign currency Transactions in foreign currencies are translated to the respective functional currencies of Group entities at the foreign exchange rate at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are retranslated to the functional currency at the foreign exchange rate ruling at that date. Foreign exchange differences arising on translation are recognised in the income statement, except for differences arising on the retranslation of a financial liability designated as a hedge of the net investment in a foreign operation that is effective, or qualifying cash flow hedges, which are recognised directly in other comprehensive income. Non-monetary assets and liabilities that are measured in terms of historical cost in a foreign currency are translated using the exchange rate at the date of the transaction. The assets and liabilities of foreign operations, including goodwill and fair value adjustments arising on consolidation, are translated to the Group\u2018s presentation currency, Sterling, at foreign exchange rates ruling at the balance sheet date. The revenues and expenses of foreign operations are translated at an average rate for the period where this rate approximates to the foreign exchange rates ruling at the dates of the transactions. Exchange differences arising from this translation of foreign operations are reported as an item of other comprehensive income and accumulated in the translation reserve or non-controlling interest, as appropriate. When a foreign operation is disposed of, such that control, joint control or significant influence is lost, the entire accumulated amount in the foreign currency translation reserve, net of amounts previously attributed to non-controlling interests, is recycled to the income statement as part of the gain or loss on disposal. When the Group disposes of only part of its interest in a subsidiary that includes a foreign operation while still retaining control, the relevant proportion of the accumulated amount is reattributed to non-controlling interests. When the Group disposes of only part of its investment in an associate or joint venture partnership that includes a foreign operation while still retaining significant influence or joint control, the relevant proportion of the cumulative amount is recycled to the income statement. Exchange differences arising from a monetary item receivable from or payable to a foreign operation, the settlement of which is neither planned nor likely in the foreseeable future, are considered to form part of a net investment in a foreign operation and are recognised directly in other comprehensive income. Foreign currency differences arising on the retranslation of a hedge of a net investment in a foreign operation are recognised directly in equity, in the translation reserve, to the extent that the hedge is effective. When the hedged part of a net investment is disposed of, the associated cumulative amount in equity is recycled to the income statement as an adjustment to the profit or loss on disposal. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-420": { "value": "1.7 Classification of financial instruments issued by the Group Financial instruments issued by the Group are treated as equity only to the extent that they meet the following two conditions: (a) they include no contractual obligations upon the Group to deliver cash or other financial assets or to exchange financial assets or financial liabilities with another party under conditions that are potentially unfavourable to the Group; and (b) where the instrument will or may be settled in the Company\u2018s own equity instruments, it is either a non-derivative that includes no obligation to deliver a variable number of the Company\u2018s own equity instruments or is a derivative that will be settled by the Company exchanging a fixed amount of cash or other financial assets for a fixed number of its own equity instruments. To the extent that this definition is not met, the proceeds of issue are classified as a financial liability. 1.8 Non-derivative financial instruments Non-derivative financial instruments comprise investments in equity and debt securities, trade and other receivables, cash and cash equivalents, loans and borrowings, and trade and other payables. Trade and other receivables Trade and other receivables are recognised initially at fair value. Subsequent to initial recognition, they are measured at amortised cost using the effective interest method, less any impairment losses and doubtful debts. The allowance for doubtful debts is recognised based on an expected loss model which is a probability weighted estimate of credit losses. The Group applies the simplified approach and records lifetime expected credit losses for trade and other receivables. The basis on which expected credit losses are measured uses historical cash collection data for periods of at least 24 months wherever possible. The historical loss rates are adjusted where macro-economic, industry specific factors or known issues to a specific debtor are expected to have a significant impact when determining future expected credit losses. Trade and other receivables are fully written off when each business unit determines there to be no reasonable expectation of recovery. Trade and other payables Trade and other payables are recognised initially at fair value. Subsequent to initial recognition, they are measured at amortised cost using the effective interest method. Supply Chain Finance The Group participates in Supply Chain Finance, a financing arrangement in which a third-party funder pays the Group\u2019s suppliers before the invoice due date. The Group then settles the liability with the funder at a later date. Outstanding balances are evaluated to determine whether amounts paid by the funder under these supplier financing programmes continue to meet the definition of trade payables or should instead be classified as borrowings. Under current arrangements, the Group has concluded that these balances remain appropriately classified as trade and other payables, and are presented within cash flows from operating activities. Cash and cash equivalents Cash and cash equivalents comprise cash balances and deposits and liquid investments, and short-term deposits. Bank overdrafts that are repayable on demand and form an integral part of the Group\u2018s cash management are included as a component of cash and cash equivalents. Money market funds which are readily convertible to cash are classified as cash equivalents and held on the balance sheet at fair value. Other financial assets Other financial assets comprise money market funds that are not readily convertible to cash. These are held on the balance sheet at amortised cost. Interest-bearing borrowings Interest-bearing borrowings are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, interest-bearing borrowings are stated at amortised cost using the effective interest method. Where a modification to the terms of existing borrowings has taken place, the difference between the current carrying amount of borrowings and the modified net present value of future cash flows is taken to the income statement. 1.9 Derivative financial instruments and hedging Derivative financial instruments Derivative financial instruments are recognised at fair value. The gain or loss on remeasurement to fair value is recognised immediately in the income statement. However, where derivatives qualify for hedge accounting, recognition of any resultant gain or loss depends on the nature of the item being hedged. Cash flow hedges Where a derivative financial instrument is designated as a hedge of the variability in cash flows of a recognised asset or liability, or a highly probable forecast transaction, the effective part of any gain or loss on the derivative financial instrument is recognised directly in the cash flow hedging reserve. Any ineffective portion of the hedge is recognised immediately in the income statement. If a hedge of a forecast transaction subsequently results in the recognition of a financial asset or a financial liability, the associated gains and losses that were recognised directly in other comprehensive income are recycled into the income statement in the same period or periods during which the asset acquired or liability assumed affects profit or loss, i.e. when interest income or expense is recognised. For cash flow hedges, other than those specified above, the associated cumulative gain or loss is removed from equity and recognised in the income statement in the same period or periods during which the hedged forecast transaction affects profit or loss. Fair value hedges Where a derivative financial instrument is designated as a hedge of the variability in fair value of a recognised asset or liability or an unrecognised firm commitment, all changes in the fair value of the derivative are recognised immediately in the income statement. The carrying value of the hedged item is adjusted by the change in fair value that is attributable to the risk being hedged (even if it is normally carried at cost or amortised cost) and any gains or losses on remeasurement are recognised immediately in the income statement (even if those gains would normally be recognised directly in reserves). ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-470": { "value": "1.7 Classification of financial instruments issued by the Group Financial instruments issued by the Group are treated as equity only to the extent that they meet the following two conditions: (a) they include no contractual obligations upon the Group to deliver cash or other financial assets or to exchange financial assets or financial liabilities with another party under conditions that are potentially unfavourable to the Group; and (b) where the instrument will or may be settled in the Company\u2018s own equity instruments, it is either a non-derivative that includes no obligation to deliver a variable number of the Company\u2018s own equity instruments or is a derivative that will be settled by the Company exchanging a fixed amount of cash or other financial assets for a fixed number of its own equity instruments. To the extent that this definition is not met, the proceeds of issue are classified as a financial liability. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-471": { "value": "Trade and other receivables Trade and other receivables are recognised initially at fair value. Subsequent to initial recognition, they are measured at amortised cost using the effective interest method, less any impairment losses and doubtful debts. The allowance for doubtful debts is recognised based on an expected loss model which is a probability weighted estimate of credit losses. The Group applies the simplified approach and records lifetime expected credit losses for trade and other receivables. The basis on which expected credit losses are measured uses historical cash collection data for periods of at least 24 months wherever possible. The historical loss rates are adjusted where macro-economic, industry specific factors or known issues to a specific debtor are expected to have a significant impact when determining future expected credit losses. Trade and other receivables are fully written off when each business unit determines there to be no reasonable expectation of recovery. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-472": { "value": "Trade and other payables Trade and other payables are recognised initially at fair value. Subsequent to initial recognition, they are measured at amortised cost using the effective interest method", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-473": { "value": "Cash and cash equivalents Cash and cash equivalents comprise cash balances and deposits and liquid investments, and short-term deposits. Bank overdrafts that are repayable on demand and form an integral part of the Group\u2018s cash management are included as a component of cash and cash equivalents. Money market funds which are readily convertible to cash are classified as cash equivalents and held on the balance sheet at fair value. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-474": { "value": "Interest-bearing borrowings Interest-bearing borrowings are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, interest-bearing borrowings are stated at amortised cost using the effective interest method. Where a modification to the terms of existing borrowings has taken place, the difference between the current carrying amount of borrowings and the modified net present value of future cash flows is taken to the income statement. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-475": { "value": "1.9 Derivative financial instruments and hedging Derivative financial instruments Derivative financial instruments are recognised at fair value. The gain or loss on remeasurement to fair value is recognised immediately in the income statement. However, where derivatives qualify for hedge accounting, recognition of any resultant gain or loss depends on the nature of the item being hedged. Cash flow hedges Where a derivative financial instrument is designated as a hedge of the variability in cash flows of a recognised asset or liability, or a highly probable forecast transaction, the effective part of any gain or loss on the derivative financial instrument is recognised directly in the cash flow hedging reserve. Any ineffective portion of the hedge is recognised immediately in the income statement. If a hedge of a forecast transaction subsequently results in the recognition of a financial asset or a financial liability, the associated gains and losses that were recognised directly in other comprehensive income are recycled into the income statement in the same period or periods during which the asset acquired or liability assumed affects profit or loss, i.e. when interest income or expense is recognised. For cash flow hedges, other than those specified above, the associated cumulative gain or loss is removed from equity and recognised in the income statement in the same period or periods during which the hedged forecast transaction affects profit or loss. Fair value hedges Where a derivative financial instrument is designated as a hedge of the variability in fair value of a recognised asset or liability or an unrecognised firm commitment, all changes in the fair value of the derivative are recognised immediately in the income statement. The carrying value of the hedged item is adjusted by the change in fair value that is attributable to the risk being hedged (even if it is normally carried at cost or amortised cost) and any gains or losses on remeasurement are recognised immediately in the income statement (even if those gains would normally be recognised directly in reserves). ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-508": { "value": "Derivative financial instruments Derivative financial instruments are recognised at fair value. The gain or loss on remeasurement to fair value is recognised immediately in the income statement. However, where derivatives qualify for hedge accounting, recognition of any resultant gain or loss depends on the nature of the item being hedged. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-509": { "value": "Cash flow hedges Where a derivative financial instrument is designated as a hedge of the variability in cash flows of a recognised asset or liability, or a highly probable forecast transaction, the effective part of any gain or loss on the derivative financial instrument is recognised directly in the cash flow hedging reserve. Any ineffective portion of the hedge is recognised immediately in the income statement. If a hedge of a forecast transaction subsequently results in the recognition of a financial asset or a financial liability, the associated gains and losses that were recognised directly in other comprehensive income are recycled into the income statement in the same period or periods during which the asset acquired or liability assumed affects profit or loss, i.e. when interest income or expense is recognised. For cash flow hedges, other than those specified above, the associated cumulative gain or loss is removed from equity and recognised in the income statement in the same period or periods during which the hedged forecast transaction affects profit or loss. Fair value hedges Where a derivative financial instrument is designated as a hedge of the variability in fair value of a recognised asset or liability or an unrecognised firm commitment, all changes in the fair value of the derivative are recognised immediately in the income statement. The carrying value of the hedged item is adjusted by the change in fair value that is attributable to the risk being hedged (even if it is normally carried at cost or amortised cost) and any gains or losses on remeasurement are recognised immediately in the income statement (even if those gains would normally be recognised directly in reserves). ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-476": { "value": "1.10 Property, plant and equipment Property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses. Where parts of an item of property, plant and equipment have different useful lives, they are accounted for as separate items of property, plant and equipment. The restoration cost is capitalised and depreciated over the life of the contract. Depreciation is charged to the income statement on a straight-line basis over the estimated useful lives of each part of an item of property, plant and equipment. Land is not depreciated. The estimated useful lives are as follows: Freehold buildings 50 years Leasehold buildings the life of the lease Plant and machinery 3 to 13 years Fixtures, fittings, tools and equipment 3 to 13 years ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-421": { "value": "1.10 Property, plant and equipment Property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses. Where parts of an item of property, plant and equipment have different useful lives, they are accounted for as separate items of property, plant and equipment. The restoration cost is capitalised and depreciated over the life of the contract. Depreciation is charged to the income statement on a straight-line basis over the estimated useful lives of each part of an item of property, plant and equipment. Land is not depreciated. The estimated useful lives are as follows: Freehold buildings 50 years Leasehold buildings the life of the lease Plant and machinery 3 to 13 years Fixtures, fittings, tools and equipment 3 to 13 years ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-422": { "value": "1.11 IFRS 16 Leases The Group recognises a right-of-use asset and a lease liability at the lease commencement date. The right-of-use asset is initially measured at cost, comprising the initial amount of the lease liability plus any initial direct costs incurred and any lease payments made at or before the lease commencement date, less any lease incentives received. The right-of-use asset is subsequently depreciated using the straight-line method from the commencement date to the earlier of the end of the useful life of the asset or the end of the lease term. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the incremental borrowing rate being the rate that the lessee would have to pay to borrow the funds necessary to obtain an asset in a similar economic environment with similar terms and conditions. The lease liability is subsequently measured at amortised cost using the effective interest method. It is remeasured when there is a change in future lease payments arising from a change in an index or a rate or a change in the Group\u2019s assessment of whether it will exercise an extension or termination option. When the lease liability is remeasured, a corresponding adjustment is made to the right-of-use asset. Variable lease payments are recognised as an expense in the income statement in the period they are incurred. For short-term leases and low value assets, the Group recognises the lease payments as an operating expense on a straight-line basis over the term of the lease. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-477": { "value": "1.12 Business combinations Business combinations are accounted for using the acquisition method as at the acquisition date, which is the date at which control is transferred to the Group. The consideration transferred in the acquisition is measured at fair value as are the identifiable assets and liabilities acquired. The excess of the fair value of consideration transferred over the fair value of net assets acquired is accounted for as goodwill. Any goodwill that arises is tested annually for impairment. Non-controlling interests arising from acquisition are accounted for based on the proportionate share of the fair value of identifiable net assets. Subsequent to acquisition, the carrying amount of non-controlling interests in joint venture partnerships is the amount of those interests at initial recognition plus the non-controlling interests\u2018 share of subsequent changes in equity. Total comprehensive income is attributed to non-controlling interests even172 if this results in the non-controlling interests having a deficit balance. Goodwill Goodwill is allocated to groups of cash-generating units (CGUs) as this is the lowest level within the Group at which the goodwill is monitored for internal management purposes. Goodwill is not amortised but is tested annually for impairment, or when impairment triggers have been identified, at the level at which it is allocated when accounting for business combinations. Goodwill is stated at cost less any accumulated impairment losses. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-423": { "value": "1.12 Business combinations Business combinations are accounted for using the acquisition method as at the acquisition date, which is the date at which control is transferred to the Group. The consideration transferred in the acquisition is measured at fair value as are the identifiable assets and liabilities acquired. The excess of the fair value of consideration transferred over the fair value of net assets acquired is accounted for as goodwill. Any goodwill that arises is tested annually for impairment. Non-controlling interests arising from acquisition are accounted for based on the proportionate share of the fair value of identifiable net assets. Subsequent to acquisition, the carrying amount of non-controlling interests in joint venture partnerships is the amount of those interests at initial recognition plus the non-controlling interests\u2018 share of subsequent changes in equity. Total comprehensive income is attributed to non-controlling interests even172 if this results in the non-controlling interests having a deficit balance. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-425": { "value": "1.13 Acquisitions and disposals of non-controlling interests Acquisitions and disposals of non-controlling interests that do not result in a change of control are accounted for as transactions with owners in their capacity as owners and, therefore, no goodwill is recognised as a result of such transactions. The adjustments to non-controlling interests are based on a proportionate amount of the net assets of the subsidiary. Any difference between the price paid or received and the amount by which non-controlling interests are adjusted is recognised directly in equity and attributed to the owners of the parent company. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-424": { "value": "1.14 Goodwill and intangible assets Goodwill Goodwill is allocated to groups of cash-generating units (CGUs) as this is the lowest level within the Group at which the goodwill is monitored for internal management purposes. Goodwill is not amortised but is tested annually for impairment, or when impairment triggers have been identified, at the level at which it is allocated when accounting for business combinations. Goodwill is stated at cost less any accumulated impairment losses. Indefinite life intangible assets Indefinite life intangible assets relate to brands recognised on acquisition of the SSP business in 2006. Indefinite life intangible assets are treated as having an indefinite life as there is no foreseeable limit to the period over which they are expected to generate net cash inflows. In particular, they are considered to have an indefinite life, given the strength and durability of the brands and the level of marketing support provided. The nature of the food and beverage industry is such that obsolescence is not a common issue, with the Group\u2019s major brands being originally created over 20 years ago. These assets are tested annually for impairment or when impairment triggers have been identified, at the level at which they are allocated when accounting for business combinations. Definite life and software intangible assets Definite life intangible assets, consisting mainly of brands and franchise agreements and software, that are acquired/purchased by the Group are stated at cost less accumulated amortisation and accumulated impairment losses. Expenditure on internally generated brands is recognised in the income statement as an expense is incurred. Amortisation Amortisation is charged to the income statement on a straight-line basis over the estimated useful lives of intangible assets (between 3 and 15 years) unless such lives are indefinite. Other intangible assets are amortised from the date they are available for use. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-510": { "value": "Goodwill Goodwill is allocated to groups of cash-generating units (CGUs) as this is the lowest level within the Group at which the goodwill is monitored for internal management purposes. Goodwill is not amortised but is tested annually for impairment, or when impairment triggers have been identified, at the level at which it is allocated when accounting for business combinations. Goodwill is stated at cost less any accumulated impairment losses. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-478": { "value": "Indefinite life intangible assets Indefinite life intangible assets relate to brands recognised on acquisition of the SSP business in 2006. Indefinite life intangible assets are treated as having an indefinite life as there is no foreseeable limit to the period over which they are expected to generate net cash inflows. In particular, they are considered to have an indefinite life, given the strength and durability of the brands and the level of marketing support provided. The nature of the food and beverage industry is such that obsolescence is not a common issue, with the Group\u2019s major brands being originally created over 20 years ago. These assets are tested annually for impairment or when impairment triggers have been identified, at the level at which they are allocated when accounting for business combinations. Definite life and software intangible assets Definite life intangible assets, consisting mainly of brands and franchise agreements and software, that are acquired/purchased by the Group are stated at cost less accumulated amortisation and accumulated impairment losses. Expenditure on internally generated brands is recognised in the income statement as an expense is incurred. Amortisation Amortisation is charged to the income statement on a straight-line basis over the estimated useful lives of intangible assets (between 3 and 15 years) unless such lives are indefinite. Other intangible assets are amortised from the date they are available for use. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-426": { "value": "1.15 Inventories Inventories comprise goods purchased for resale and consumable stores and are stated at the lower of cost and net realisable value. Cost is calculated using the \u2018first in first out\u2019 method. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-427": { "value": "1.16 Impairment excluding inventories and deferred tax assets Financial assets A financial asset not carried at fair value through the income statement is assessed at each reporting date to determine whether there is objective evidence that it is impaired. A financial asset is impaired (with a charge to the income statement) if objective evidence indicates that a loss event has occurred after the initial recognition of the asset, and that the loss event has had a negative effect on the estimated future cash flows of that asset, which can be estimated reliably. An impairment loss in respect of a financial asset measured at amortised cost is calculated as the difference between its carrying amount and the present value of the estimated future cash flows discounted at the asset\u2018s original effective interest rate. Interest on the impaired asset continues to be recognised through the unwinding of the discount. When a subsequent event causes the amount of impairment loss to decrease, the decrease in impairment loss is reversed through the income statement. Non-financial assets The carrying amounts of the Group\u2018s non-financial assets, other than inventories and deferred tax assets, are reviewed at each reporting date to determine whether there is any indication of impairment. If any such indication exists, then the asset\u2018s recoverable amount is estimated. For goodwill and intangible assets that have indefinite useful lives or that are not yet available for use, the recoverable amount is estimated in each period at the same time. The recoverable amount of an asset or CGU is the greater of its value in use and its fair value less costs to sell. For the purpose of impairment testing, assets that cannot be tested individually are grouped together into the smallest group of assets that generates cash inflows from continuing use that are largely independent of the cash inflows of other assets or groups of assets. Subject to an operating segment ceiling test, for the purposes of goodwill impairment testing, CGUs to which goodwill has been allocated are aggregated so that the level at which impairment is tested reflects the lowest level at which goodwill is monitored for internal reporting purposes. Goodwill acquired in a business combination is allocated to CGUs or groups of CGUs that are expected to benefit from the synergies of the combination. An impairment loss is recognised if the carrying amount of an asset or its CGU exceeds its estimated recoverable amount. Impairment losses are recognised in the income statement. Impairment losses recognised in respect of CGUs are allocated first to reduce the carrying amount of any goodwill allocated to the units, and then to reduce the carrying amounts of the other assets in the unit (or group of units) on a pro rata basis. Any subsequent reduction in an impairment loss in respect of goodwill is not reversed. For other assets, any subsequent reduction in an impairment loss is reversed only to the extent the asset\u2018s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation or amortisation, if no impairment loss had been recognised. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-479": { "value": "Financial assets A financial asset not carried at fair value through the income statement is assessed at each reporting date to determine whether there is objective evidence that it is impaired. A financial asset is impaired (with a charge to the income statement) if objective evidence indicates that a loss event has occurred after the initial recognition of the asset, and that the loss event has had a negative effect on the estimated future cash flows of that asset, which can be estimated reliably. An impairment loss in respect of a financial asset measured at amortised cost is calculated as the difference between its carrying amount and the present value of the estimated future cash flows discounted at the asset\u2018s original effective interest rate. Interest on the impaired asset continues to be recognised through the unwinding of the discount. When a subsequent event causes the amount of impairment loss to decrease, the decrease in impairment loss is reversed through the income statement. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-480": { "value": "Non-financial assets The carrying amounts of the Group\u2018s non-financial assets, other than inventories and deferred tax assets, are reviewed at each reporting date to determine whether there is any indication of impairment. If any such indication exists, then the asset\u2018s recoverable amount is estimated. For goodwill and intangible assets that have indefinite useful lives or that are not yet available for use, the recoverable amount is estimated in each period at the same time. The recoverable amount of an asset or CGU is the greater of its value in use and its fair value less costs to sell. For the purpose of impairment testing, assets that cannot be tested individually are grouped together into the smallest group of assets that generates cash inflows from continuing use that are largely independent of the cash inflows of other assets or groups of assets. Subject to an operating segment ceiling test, for the purposes of goodwill impairment testing, CGUs to which goodwill has been allocated are aggregated so that the level at which impairment is tested reflects the lowest level at which goodwill is monitored for internal reporting purposes. Goodwill acquired in a business combination is allocated to CGUs or groups of CGUs that are expected to benefit from the synergies of the combination. An impairment loss is recognised if the carrying amount of an asset or its CGU exceeds its estimated recoverable amount. Impairment losses are recognised in the income statement. Impairment losses recognised in respect of CGUs are allocated first to reduce the carrying amount of any goodwill allocated to the units, and then to reduce the carrying amounts of the other assets in the unit (or group of units) on a pro rata basis. Any subsequent reduction in an impairment loss in respect of goodwill is not reversed. For other assets, any subsequent reduction in an impairment loss is reversed only to the extent the asset\u2018s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation or amortisation, if no impairment loss had been recognised. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-428": { "value": "1.17 Employee benefits Defined benefit plans A defined benefit plan is a post-employment benefit plan other than a defined contribution plan. The Group\u2018s net obligation in respect of defined benefit plans is calculated separately for each plan by estimating the amount of future benefit that employees have earned in the current and prior periods, discounting the amount and deducting the fair value of any plan assets. The calculation of defined benefit obligations is performed annually by a qualified actuary using the projected unit credit method. When the calculation results in a potential asset for the Group, the recognised asset is limited to the present value of the economic benefits available in the form of any future refunds from the plan or reductions in future contributions to the plan. To calculate the present value of economic benefits, consideration is given to any applicable minimum funding requirements. Remeasurements of the net defined liability, which comprise actuarial gains and losses, the return on plan assets (excluding interest) and the effect of the asset ceiling (if any, excluding interest), are recognised immediately in other comprehensive income. Net interest expense and other expenses related to defined plans are recognised in the income statement. When the benefits of a plan are changed or when a plan is curtailed, the resulting change in benefit that relates to past service or the gain or loss on curtailment is recognised immediately in the income statement. The Group recognises gains and losses on the settlement of a defined benefit plan when the settlement occurs. Defined contribution plans A defined contribution plan is a post-employment benefit plan under which the employing company pays fixed contributions into a separate entity and will have no legal or constructive obligation to pay further amounts. Obligations for contributions to defined contribution pension plans are recognised as an expense in the income statement in the periods during which services are rendered by employees. Short-term benefits Short-term employee benefit obligations are measured on an undiscounted basis and are expensed as the related service is provided. A liability is recognised for the amount expected to be paid under a short-term cash bonus if the employing company has a present legal or constructive obligation to pay this amount as a result of past service provided by the employee and the obligation can be estimated reliably. Share-based payments Equity-settled share-based payments to employees are measured at the fair value of the equity instruments at the grant date. The fair value excludes the effect of service and non-market-based vesting conditions. The fair value determined at the grant date of the equity-settled share-based payments is expensed on a straight-line basis over the vesting period, with a corresponding adjustment to equity reserves, based on the Group\u2018s estimate of equity instruments that will eventually vest. At each balance sheet date, the Group revises its estimate of the number of equity instruments expected to vest as a result of service and non-market-based vesting conditions. The impact of changes to the original estimates, if any, is recognised in the income statement such that the cumulative expense reflects the revised estimate, with a corresponding adjustment to equity reserves. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-481": { "value": "Share-based payments Equity-settled share-based payments to employees are measured at the fair value of the equity instruments at the grant date. The fair value excludes the effect of service and non-market-based vesting conditions. The fair value determined at the grant date of the equity-settled share-based payments is expensed on a straight-line basis over the vesting period, with a corresponding adjustment to equity reserves, based on the Group\u2018s estimate of equity instruments that will eventually vest. At each balance sheet date, the Group revises its estimate of the number of equity instruments expected to vest as a result of service and non-market-based vesting conditions. The impact of changes to the original estimates, if any, is recognised in the income statement such that the cumulative expense reflects the revised estimate, with a corresponding adjustment to equity reserves. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-429": { "value": "
1.18 Provisions
A provision is recognised in the balance sheet when the Group has a present legal or constructive
obligation as a result of a past event, that can be reliably measured and it is probable that an outflow
of economic benefits will be required to settle the obligation. Provisions are determined by discounting
the expected future cash flows at an appropriate rate.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-430": { "value": "
1.19 Segment information
Segment information is provided based on the geographical segments that are reviewed by the
chief operating decision-maker. In accordance with the provisions of IFRS 8 \u2018Operational segments\u2018,
the Group\u2018s chief operating decision-maker is the Board of Directors. The operating segments are
aggregated if they meet certain criteria. Segment results include items directly attributable to a
segment, as well as those that can be allocated on a reasonable basis. Unallocated items comprise
mainly head office expenses, finance income, finance charges and income tax. No disclosure is made
for net assets/liabilities as these are not reported by segment to the chief operating decision-maker.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-431": { "value": "
1.20 Revenue
Revenue represents amounts for retail goods and catering services supplied to third-party customers
(predominantly passengers) excluding discounts, value-added tax and similar sales taxes.
Sale of goods
Revenue is recognised at the point that control of the goods is passed to the customer. This is deemed
to be at the at the point of sale of food, beverage and retail goods.
Provision of catering services
Revenue is recognised over time, as the services are provided to the customer.
1.21 Supplier income
The Group enters into agreements with suppliers to benefit from promotional activity and volume
growth. Supplier incentives, rebates and discounts are recognised within cost of sales as they are earned.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-435": { "value": "
1.22 Underlying and non-underlying items
Underlying items
Underlying items are those that, in management\u2018s judgement, need to be disclosed by virtue of their
size, nature or incidence, in order to draw the attention of the reader and to show the underlying business
performance of the Group more accurately. Such items are included within the income statement caption
to which they relate, and are separately disclosed either in the notes to the consolidated financial
statements or on the face of the consolidated income statement.
Non-underlying items
Items which are not considered reflective of the normal trading performance of the business, and are
exceptional because of their size, nature or incidence, are treated as non-underlying operating items and
disclosed separately. Items that are subsequently reversed are reversed in accordance with their original
treatment, as underlying or non-underlying respectively.
The tax effect of items follow the classification as underlying or non-underlying of the original income or expense that the tax effect relates to. The Board considers the alternative performance measures using non-underlying items to be helpful to the reader, but notes that they have certain limitations, including the exclusion of significant recurring and non-recurring items, and may not be directly comparable with similarly titled measures presented by other companies. ", "dimensions": { "concept": "sspgroupolc:DescriptionOfAccountingPolicyForUnderlyingAndNonUnderlyingItems", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-511": { "value": "1.23 Finance income and expense Finance income comprises interest receivable on funds invested and net foreign exchange gains that are recognised in the income statement. Finance expense comprises interest payable, finance charges on shares classified as liabilities, unwinding of the discount on lease liabilities, the unwinding of the discount on provisions and net foreign exchange losses that are recognised in the income statement. Interest income and interest expense are recognised in the income statement as they accrue, using the effective interest method. Foreign currency gains and losses are reported on a net basis. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-482": { "value": "1.23 Finance income and expense Finance income comprises interest receivable on funds invested and net foreign exchange gains that are recognised in the income statement. Finance expense comprises interest payable, finance charges on shares classified as liabilities, unwinding of the discount on lease liabilities, the unwinding of the discount on provisions and net foreign exchange losses that are recognised in the income statement. Interest income and interest expense are recognised in the income statement as they accrue, using the effective interest method. Foreign currency gains and losses are reported on a net basis. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-432": { "value": "1.23 Finance income and expense Finance income comprises interest receivable on funds invested and net foreign exchange gains that are recognised in the income statement. Finance expense comprises interest payable, finance charges on shares classified as liabilities, unwinding of the discount on lease liabilities, the unwinding of the discount on provisions and net foreign exchange losses that are recognised in the income statement. Interest income and interest expense are recognised in the income statement as they accrue, using the effective interest method. Foreign currency gains and losses are reported on a net basis. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-483": { "value": "1.24 Taxation Tax on the profit or loss for the period comprises current and deferred tax. Tax is recognised in the income statement except to the extent that it relates to items recognised directly in equity, in which case it is recognised in equity. Current tax is the expected tax payable or receivable on the taxable income or loss for the period, using tax rates enacted or substantively enacted at the balance sheet date, and any adjustment to tax payable in respect of previous periods. Deferred tax is provided on temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. No provision is made for the following temporary differences: the initial recognition of goodwill; the initial recognition of assets or liabilities that affect neither accounting nor taxable profit other than in a business combination; and differences relating to investments in subsidiaries to the extent that they will probably not reverse in the foreseeable future. The amount of deferred tax provided is based on the expected manner of realisation or settlement of the carrying amount of assets and liabilities, using tax rates enacted or substantively enacted at the balance sheet date. A deferred tax asset is recognised only to the extent that it is probable that future taxable profits will be available, against which the temporary difference can be utilised. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-433": { "value": "1.24 Taxation Tax on the profit or loss for the period comprises current and deferred tax. Tax is recognised in the income statement except to the extent that it relates to items recognised directly in equity, in which case it is recognised in equity. Current tax is the expected tax payable or receivable on the taxable income or loss for the period, using tax rates enacted or substantively enacted at the balance sheet date, and any adjustment to tax payable in respect of previous periods. Deferred tax is provided on temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. No provision is made for the following temporary differences: the initial recognition of goodwill; the initial recognition of assets or liabilities that affect neither accounting nor taxable profit other than in a business combination; and differences relating to investments in subsidiaries to the extent that they will probably not reverse in the foreseeable future. The amount of deferred tax provided is based on the expected manner of realisation or settlement of the carrying amount of assets and liabilities, using tax rates enacted or substantively enacted at the balance sheet date. A deferred tax asset is recognised only to the extent that it is probable that future taxable profits will be available, against which the temporary difference can be utilised. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-434": { "value": "1.25 Share capital Where the Company purchases its own share capital (treasury shares), the consideration paid, including any directly attributable incremental costs, is deducted from equity attributable to the Company\u2019s equity holders until the shares are cancelled or reissued. Where such shares are subsequently sold or reissued, any consideration received net of any directly attributable incremental transaction costs and the related income tax effects, is included in equity attributable to the Company\u2019s equity holders.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-436": { "value": "1.26 Government grants Income received in the form of government grants is accounted for under IAS 20 \u2018Government grants\u2019 and recognised in the income statement in the period in which the associated costs for which the grants are intended to compensate are incurred. The grant income is recognised as a reduction in the corresponding expense in the income statement. Where a government or a government guaranteed bank loan has been received with below-market interest rates, the loan is accounted for initially at fair value discounted at market rates with the difference between the cash received and the fair value at market rates being recognised as deferred income. The unwind of the discount and the deferred income are released to and netted in finance charges in the income statement, on a straight-line basis over the duration of loan. Other than the changes discussed in 1.3, the accounting policies adopted are consistent with those of the previous year.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-437": { "value": "
2. Significant accounting estimates and judgements
The preparation of the consolidated financial statements requires management to make estimates,
judgements and assumptions concerning the future. The resulting accounting estimates will, by
definition, seldom equal the related actual results. These estimates and assumptions are based on
historical experience and other factors that are believed to be reasonable under the circumstances.
The estimates and assumptions that have a significant risk of causing a material adjustment to the
carrying value of assets and liabilities within the next financial year are discussed below.
Critical accounting judgements
Deferred tax
The evaluation of recoverability of deferred tax assets requires judgements to be made regarding the
availability of future taxable income against which tax deductible temporary differences can be utilised.
Management therefore recognises deferred tax assets only where it believes it is probable that such assets
will be realised, taking account of historic evidence of taxable profits; current levels of profitability;
and forecasts prepared for budgets and the Group\u2018s Medium Term Plan (as referred to in the viability
statement in the risk management section of the Strategic Report). Judgement is also required
to determine the period for which such profits can be reliably forecasted.
Significant Management judgement is required to determine the amount of the deferred tax asset that
should be recognised, based upon the likely timing, geography and probability of future taxable profits.
Where there is a history of losses, convincing evidence is required before deferred tax assets are
recognised on historic losses.
Further details on deferred taxes are disclosed in note 15.
Other sources of estimation uncertainty
Impairment of goodwill and indefinite life intangible assets
The Group recognises goodwill and indefinite life intangible assets that have arisen through acquisitions.
These assets are subject to impairment reviews to ensure that the assets are not carried above their
recoverable amounts. For goodwill and indefinite life intangible assets, reviews are performed annually as
well as when there is a specific trigger for impairment. There were no specific impairment triggers in the year.
The recoverable amounts of CGUs or groups of CGUs have been determined based on value-in-use
calculations. These calculations require the use of estimates and assumptions consistent with the most
up-to-date budgets and plans that have been formally approved by the Board.
The key assumptions used for the value-in-use calculations and associated sensitivities are set out
in note 12 to these financial statements.
Acquisition accounting for concession contracts
The fair value of the concession contracts on acquisition is determined using an excess earnings model.
The valuation model has a wide range of inputs, including contractual information, passenger information
from which cashflows are forecast, asset values and discount rates. Should these estimates differ from
actuals then the value of these assets could be over or understated.
Current and deferred tax
The Group is required to determine the corporate tax provision in each of the many jurisdictions in which
it operates. During the normal course of business, there are transactions and calculations for which the
ultimate determination is uncertain. As a result, the Group recognises tax liabilities based on estimates
of whether additional taxes will be due. The recognition of tax benefits and assessment of provisions
against tax benefits requires management judgement.
In particular, the Group is routinely subject to tax audits in many jurisdictions, which by their nature are often
complex and can take several years to resolve. Provisions are based on management\u2018s interpretation of
country-specific tax law and the likelihood of settlement, and have been calculated using the single best
estimate of likely outcome approach. Management takes advice from in-house tax specialists and
professional tax advisors, and uses previous experience to inform its judgements. To the extent that
the outcome differs from the estimates made, tax adjustments may be required in future periods.
Climate change
In preparing these consolidated financial statements we have considered the impact of both physical
and transition climate change risks as well as our plans to mitigate against those risks on the recoverable
amount of our assets and level of liabilities. We do not believe that there is a material impact on the
financial reporting judgements and estimates arising from our considerations and as a result the
recoverable amount of our assets and level of liabilities have not been significantly impacted by these
risks as at 30 September 2025.
The Group has performed an assessment of the qualitative impact of climate-related risks on our
business. On the basis of this analysis we have not identified any significant impact from climate-related
risks on the Group\u2019s going concern assessment nor the viability of the Group over the next three years.
Useful estimated lives of property, plant and equipment exceeding IFRS 16 lease term
In the UK, there are a number of leases which are considered to fall outside the scope of IFRS 16 due
to contractual terms meaning notice can be given so the lease would end within 12 months and therefore
the lease being classified as short term. In a number of cases, the leasehold improvement associated with
these leases are being depreciated over a longer period, as we expect the lease term to be longer than
the contractually defined minimum period, which is used for the IFRS 16 assessment.
", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-484": { "value": "Other sources of estimation uncertainty Impairment of goodwill and indefinite life intangible assets The Group recognises goodwill and indefinite life intangible assets that have arisen through acquisitions. These assets are subject to impairment reviews to ensure that the assets are not carried above their recoverable amounts. For goodwill and indefinite life intangible assets, reviews are performed annually as well as when there is a specific trigger for impairment. There were no specific impairment triggers in the year. The recoverable amounts of CGUs or groups of CGUs have been determined based on value-in-use calculations. These calculations require the use of estimates and assumptions consistent with the most up-to-date budgets and plans that have been formally approved by the Board. The key assumptions used for the value-in-use calculations and associated sensitivities are set out in note 12 to these financial statements. Acquisition accounting for concession contracts The fair value of the concession contracts on acquisition is determined using an excess earnings model. The valuation model has a wide range of inputs, including contractual information, passenger information from which cashflows are forecast, asset values and discount rates. Should these estimates differ from actuals then the value of these assets could be over or understated. Current and deferred tax The Group is required to determine the corporate tax provision in each of the many jurisdictions in which it operates. During the normal course of business, there are transactions and calculations for which the ultimate determination is uncertain. As a result, the Group recognises tax liabilities based on estimates of whether additional taxes will be due. The recognition of tax benefits and assessment of provisions against tax benefits requires management judgement. In particular, the Group is routinely subject to tax audits in many jurisdictions, which by their nature are often complex and can take several years to resolve. Provisions are based on management\u2018s interpretation of country-specific tax law and the likelihood of settlement, and have been calculated using the single best estimate of likely outcome approach. Management takes advice from in-house tax specialists and professional tax advisors, and uses previous experience to inform its judgements. To the extent that the outcome differs from the estimates made, tax adjustments may be required in future periods. Climate change In preparing these consolidated financial statements we have considered the impact of both physical and transition climate change risks as well as our plans to mitigate against those risks on the recoverable amount of our assets and level of liabilities. We do not believe that there is a material impact on the financial reporting judgements and estimates arising from our considerations and as a result the recoverable amount of our assets and level of liabilities have not been significantly impacted by these risks as at 30 September 2025. The Group has performed an assessment of the qualitative impact of climate-related risks on our business. On the basis of this analysis we have not identified any significant impact from climate-related risks on the Group\u2019s going concern assessment nor the viability of the Group over the next three years. Useful estimated lives of property, plant and equipment exceeding IFRS 16 lease term In the UK, there are a number of leases which are considered to fall outside the scope of IFRS 16 due to contractual terms meaning notice can be given so the lease would end within 12 months and therefore the lease being classified as short term. In a number of cases, the leasehold improvement associated with these leases are being depreciated over a longer period, as we expect the lease term to be longer than the contractually defined minimum period, which is used for the IFRS 16 assessment. ", "dimensions": { "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-438": { "value": "
3. Segmental reporting
SSP operates in the food and beverage travel sector, mainly at airports and railway stations.
Management monitors the performance and strategic priorities of the business from a geographic
perspective, and in this regard has identified the following four key \u2018reportable segments\u2019: North
America, Continental Europe, UK and APAC & EEME. North America includes operations in the United
States, Canada and Bermuda; Continental Europe includes operations in the Nordic countries and in
Western and Southern Europe; The UK includes operations in the United Kingdom and the Republic
of Ireland; and APAC & EEME includes operations in Asia Pacific, India, Eastern Europe and the Middle
East and South America. These segments comprise of countries which are at similar stages of
development and demonstrate similar economic characteristics.
The Group\u2018s management assesses the performance of operating segments based on revenue and
underlying operating profit. Interest income and expenditure are not allocated to segments, as they
are managed by a central treasury function, which oversees the debt and liquidity position of the Group.
The non-attributable segment comprises of costs associated with the Group\u2018s head office function and
the depreciation of central assets. Revenue is measured in a manner consistent with that in the
income statement.
North Continental APAC & Non-
America Europe UK EEME
attributable
Total
2025 \u00a3m \u00a3m \u00a3m \u00a3m
\u00a3m
\u00a3m
Revenue
852.3
1,204.5
961.7
620.0
\u2013
3,638.5
Underlying operating
profit/(loss)
99.4
42.4
90.3
90.5
(53.5)
269.1
Non-underlying items
(note 6) (loss)/profit
(4.0)
(90.3)
(4.2)
(40.0)
(44.5)
(183.0)
Operating profit/(loss)
95.4
(47.9)
86.1
50.5
(98.0)
86.1
2024
Revenue
813.9
1,207.4
892.5
519.4
\u2013
3,433.2
Underlying operating
profit/(loss)
87.6
39.1
79.4
82.7
(42.2)
246.6
Non-underlying items
(note 6) (loss)/profit
(7.7)
(28.6)
(5.9)
(3.1)
4.6
(40.7)
Operating profit/(loss)
79.9
10.5
73.5
79.6
(37.6)
205.9
Disclosure in relation to net assets and liabilities for each reportable segment is not provided as these
are only reported on and reviewed by management in aggregate for the Group as a whole.
Additional information
Although the Group\u2018s operations are managed on a geographical basis, we provide additional information
in relation to revenue, based on the type of travel locations as follows:
2025 2024
Turnover \u00a3m \u00a3m
Air
2,601.1
2,416.5
Rail
914.3
861.2
Other\u00b9
123.1
155.5
3,638.5
3,433.2
1 The majority of Other turnover relates to revenue from motorway units.
The following amounts are included ioperating profit:
North Continental APAC & Non-
America Europe UK EEME
attributable
Total
\u00a3m \u00a3m \u00a3m \u00a3m
\u00a3m
\u00a3m
2025
Depreciation and
amortisation
(92.4)
(181.1)
(62.1)
(73.0)
(9.4)
(418.0)
Impairment of goodwill
\u2013
(32.3)
\u2013
\u2013
\u2013
(32.3)
Impairment of fixed assets
(3.0)
(25.4)
(1.5)
(20.8)
\u2013
(50.7)
2024
Depreciation and
amortisation
(87.7)
(174.1)
(54.9)
(48.8)
(7.9)
(373.4)
Impairment of goodwill
\u2013
(9.0)
\u2013
(0.6)
\u2013
(9.6)
Impairment of fixed assets
(1.7)
(14.9)
(5.1)
(1.7)
\u2013
(23.4)
A reconciliation of underlying operating profit to loss before and after tax is provided as follows:
2025 2024
\u00a3m \u00a3m
Underlying operating profit
269.1
246.6
Non-underlying operating loss (note 6)
(183.0)
(40.7)
Share of profit from associates
8.2
5.4
Finance income
12.1
19.1
Finance expense
(117.1)
(114.1)
Non-underlying finance income (note 6)
0.3
2.3
(Loss)/profit before tax
(10.4)
118.6
Taxation
(13.6)
(33.1)
(Loss)/profit after tax
(24.0)
85.5
The Group\u2018s customer base primarily represents individuals or groups of individuals travelling through
airports and railway stations. It does not rely on a single major customer; therefore, additional segmental
information by customer is not provided.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-485": { "value": "3. Segmental reporting SSP operates in the food and beverage travel sector, mainly at airports and railway stations. Management monitors the performance and strategic priorities of the business from a geographic perspective, and in this regard has identified the following four key \u2018reportable segments\u2019: North America, Continental Europe, UK and APAC & EEME. North America includes operations in the United States, Canada and Bermuda; Continental Europe includes operations in the Nordic countries and in Western and Southern Europe; The UK includes operations in the United Kingdom and the Republic of Ireland; and APAC & EEME includes operations in Asia Pacific, India, Eastern Europe and the Middle East and South America. These segments comprise of countries which are at similar stages of development and demonstrate similar economic characteristics. The Group\u2018s management assesses the performance of operating segments based on revenue and underlying operating profit. Interest income and expenditure are not allocated to segments, as they are managed by a central treasury function, which oversees the debt and liquidity position of the Group. The non-attributable segment comprises of costs associated with the Group\u2018s head office function and the depreciation of central assets. Revenue is measured in a manner consistent with that in the income statement.
North Continental APAC & Non-
America Europe UK EEME
attributable
Total
2025 \u00a3m \u00a3m \u00a3m \u00a3m
\u00a3m
\u00a3m
Revenue
852.3
1,204.5
961.7
620.0
\u2013
3,638.5
Underlying operating
profit/(loss)
99.4
42.4
90.3
90.5
(53.5)
269.1
Non-underlying items
(note 6) (loss)/profit
(4.0)
(90.3)
(4.2)
(40.0)
(44.5)
(183.0)
Operating profit/(loss)
95.4
(47.9)
86.1
50.5
(98.0)
86.1
2024
Revenue
813.9
1,207.4
892.5
519.4
\u2013
3,433.2
Underlying operating
profit/(loss)
87.6
39.1
79.4
82.7
(42.2)
246.6
Non-underlying items
(note 6) (loss)/profit
(7.7)
(28.6)
(5.9)
(3.1)
4.6
(40.7)
Operating profit/(loss)
79.9
10.5
73.5
79.6
(37.6)
205.9
Disclosure in relation to net assets and liabilities for each reportable segment is not provided as these are only reported on and reviewed by management in aggregate for the Group as a whole. ", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-486": { "value": "Additional information Although the Group\u2018s operations are managed on a geographical basis, we provide additional information in relation to revenue, based on the type of travel locations as follows:
2025 2024
Turnover \u00a3m \u00a3m
Air
2,601.1
2,416.5
Rail
914.3
861.2
Other\u00b9
123.1
155.5
3,638.5
3,433.2
1 The majority of Other turnover relates to revenue from motorway units. The following amounts are included ioperating profit:
North Continental APAC & Non-
America Europe UK EEME
attributable
Total
\u00a3m \u00a3m \u00a3m \u00a3m
\u00a3m
\u00a3m
2025
Depreciation and
amortisation
(92.4)
(181.1)
(62.1)
(73.0)
(9.4)
(418.0)
Impairment of goodwill
\u2013
(32.3)
\u2013
\u2013
\u2013
(32.3)
Impairment of fixed assets
(3.0)
(25.4)
(1.5)
(20.8)
\u2013
(50.7)
2024
Depreciation and
amortisation
(87.7)
(174.1)
(54.9)
(48.8)
(7.9)
(373.4)
Impairment of goodwill
\u2013
(9.0)
\u2013
(0.6)
\u2013
(9.6)
Impairment of fixed assets
(1.7)
(14.9)
(5.1)
(1.7)
\u2013
(23.4)
", "dimensions": { "concept": "ifrs-full:DisclosureOfGeographicalAreasExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-439": { "value": "
4. Earnings per share
Basic earnings per share is calculated by dividing the result for the year attributable to ordinary
shareholders by the weighted average number of ordinary shares outstanding during the year.
Diluted earnings per share is calculated by dividing the result for the year attributable to ordinary
shareholders by the weighted average number of ordinary shares outstanding during the year adjusted
by potentially dilutive outstanding share options.
Underlying earnings per share is calculated the same way except that the result for the year attributable
to ordinary shareholders is adjusted for specific items as detailed in the below table.
2025 2024
\u00a3m \u00a3m
(Loss)/profit attributable to ordinary shareholders
(74.4)
27.4
Adjustments:
Non-underlying operating loss (note 6)
183.0
40.7
Non-underlying finance income (note 6)
(0.3)
(2.3)
Tax effect of adjustments
(12.6)
(0.3)
Non-underlying profit attributable to non-controlling interest
(7.3)
(0.6)
Underlying profit attributable to ordinary shareholders
88.4
64.9
Basic weighted average number of shares
800,548,333
797,868,792
Dilutive potential ordinary shares
6,638,020
Diluted weighted average number of shares
804,506,812
Earnings per share (pence):
\u2013 Basic
(9.3)
3.4
\u2013 Diluted
(9.3)
3.4
Underlying earnings per share (pence):
\u2013 Basic
11.0
8.1
\u2013 Diluted
11.0
8.1
The number of ordinary shares in issue as at 30 September 2025 was 801,676,196 which excludes
treasury shares (30 September 2024: 798,495,196). The Company also held 263,499 treasury shares
(2024: 263,499). All 263,499 treasury shares were cancelled on 9 October 2025, following the launch
of the Company\u2019s share buyback programme in October 2025.
Potential ordinary shares can only be treated as dilutive when their conversion to ordinary shares would
decrease earnings per share or increase loss per share.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-440": { "value": "
5. Operating costs
2025 2024
Cost of food and materials: \u00a3m \u00a3m
Cost of inventories consumed in the period
(983.0)
(937.0)
Labour cost:
Employee remuneration
(1,105.1)
(1,030.1)
Overheads:
Depreciation of property, plant and equipment\u00b9
(130.8)
(128.7)
Depreciation of right-of-use assets
(276.8)
(236.1)
Amortisation of intangible assets
(10.4)
(8.6)
Non-underlying overheads (see note 6)
(183.0)
(40.7)
Derecognition of leases under IFRS 16
1.3
2.3
Rentals payable under leases
(457.4)
(463.8)
Other overheads
(407.2)
(384.6)
(3,552.4)
(3,227.3)
1 Capped to the life of the related unit lease where relevant.
\u00a34.5m of employee remuneration was capitalised in the year as intangible assets. The Group\u2019s rentals
payable consist of fixed and variable elements depending on the nature of the contract and the levels
of revenue earned from the respective sites. \u00a3445.7m (2024: \u00a3452.0m) of the expense relates to variable
elements, and the remaining \u00a311.7m (2024: \u00a311.8m) is rent from short-term leases. These payments are
not capitalised under IFRS 16.
Non-underlying items within operating costs are detailed in note 6 .
Auditor\u2018s remuneration:
2025 2024
\u00a3m \u00a3m
Audit of these financial statements
1.4
1.4
Audit of financial statements of subsidiaries
2.3
1.8
Audit-related services
0.1
0.2
Other assurance services
0.5
0.1
4.3
3.5
Included within the current year\u2019s auditor\u2019s remuneration is a sum of \u00a30.4m relating to FY24 fees which
were not finalised at the end of last year. Amounts paid to the Company\u2018s auditor and its associates
in respect of services to the Company, other than the audit of the Company\u2018s financial statements,
have not been disclosed as the information is required to be disclosed on a consolidated basis.
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-532": { "value": "5. Operating costs
2025 2024
Cost of food and materials: \u00a3m \u00a3m
Cost of inventories consumed in the period
(983.0)
(937.0)
Labour cost:
Employee remuneration
(1,105.1)
(1,030.1)
Overheads:
Depreciation of property, plant and equipment\u00b9
(130.8)
(128.7)
Depreciation of right-of-use assets
(276.8)
(236.1)
Amortisation of intangible assets
(10.4)
(8.6)
Non-underlying overheads (see note 6)
(183.0)
(40.7)
Derecognition of leases under IFRS 16
1.3
2.3
Rentals payable under leases
(457.4)
(463.8)
Other overheads
(407.2)
(384.6)
(3,552.4)
(3,227.3)
1 Capped to the life of the related unit lease where relevant. \u00a34.5m of employee remuneration was capitalised in the year as intangible assets. The Group\u2019s rentals payable consist of fixed and variable elements depending on the nature of the contract and the levels of revenue earned from the respective sites. \u00a3445.7m (2024: \u00a3452.0m) of the expense relates to variable elements, and the remaining \u00a311.7m (2024: \u00a311.8m) is rent from short-term leases. These payments are not capitalised under IFRS 16. Non-underlying items within operating costs are detailed in note 6 . Auditor\u2018s remuneration:
2025 2024
\u00a3m \u00a3m
Audit of these financial statements
1.4
1.4
Audit of financial statements of subsidiaries
2.3
1.8
Audit-related services
0.1
0.2
Other assurance services
0.5
0.1
4.3
3.5
Included within the current year\u2019s auditor\u2019s remuneration is a sum of \u00a30.4m relating to FY24 fees which were not finalised at the end of last year. Amounts paid to the Company\u2018s auditor and its associates in respect of services to the Company, other than the audit of the Company\u2018s financial statements, have not been disclosed as the information is required to be disclosed on a consolidated basis.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-524": { "value": "5. Operating costs
2025 2024
Cost of food and materials: \u00a3m \u00a3m
Cost of inventories consumed in the period
(983.0)
(937.0)
Labour cost:
Employee remuneration
(1,105.1)
(1,030.1)
Overheads:
Depreciation of property, plant and equipment\u00b9
(130.8)
(128.7)
Depreciation of right-of-use assets
(276.8)
(236.1)
Amortisation of intangible assets
(10.4)
(8.6)
Non-underlying overheads (see note 6)
(183.0)
(40.7)
Derecognition of leases under IFRS 16
1.3
2.3
Rentals payable under leases
(457.4)
(463.8)
Other overheads
(407.2)
(384.6)
(3,552.4)
(3,227.3)
1 Capped to the life of the related unit lease where relevant. \u00a34.5m of employee remuneration was capitalised in the year as intangible assets. The Group\u2019s rentals payable consist of fixed and variable elements depending on the nature of the contract and the levels of revenue earned from the respective sites. \u00a3445.7m (2024: \u00a3452.0m) of the expense relates to variable elements, and the remaining \u00a311.7m (2024: \u00a311.8m) is rent from short-term leases. These payments are not capitalised under IFRS 16. Non-underlying items within operating costs are detailed in note 6 11. Property, plant and equipment
Land, buildings Equipment,
and leasehold fixtures and
improvements fittings Total
Cost \u00a3m \u00a3m \u00a3m
At 1 October 2023
413.8
1,031.1
1,444.9
Additions
62.4
208.7
271.1
Acquisitions\u00b3
\u2013
25.6
25.6
Disposals
(10.4)
(49.4)
(59.8)
Reclassifications\u00b9
10.5
(10.5)
\u2013
Effects of movements in foreign exchange
(37.1)
(61.3)
(98.4)
Other movements\u00b2
(0.7)
10.6
9.9
At 30 September 2024
438.5
1,154.8
1,593.3
Additions
50.2
155.6
205.8
Acquisitions
0.4
0.6
1.0
Disposals
(0.8)
(40.4)
(41.2)
Reclassifications\u00b9
27.3
(27.3)
\u2013
Effects of movements in foreign exchange
(15.3)
(9.3)
(24.6)
Other movements\u00b2
(0.2)
2.0
1.8
At 30 September 2025
500.1
1,236.0
1,736.1
Depreciation
At 1 October 2023
(252.9)
(605.1)
(858.0)
Charge for the year
(41.1)
(87.6)
(128.7)
Impairments
(2.7)
(14.4)
(17.1)
Disposals
9.4
47.7
57.1
Effects of movement in foreign exchange
21.0
28.4
49.4
Other movements\u00b2
0.7
0.1
0.8
At 30 September 2024
(265.6)
(630.9)
(896.5)
Charge for the year
(38.3)
(92.5)
(130.8)
Impairments
\u2013
(50.7)
(50.7)
Disposals
0.3
40.4
40.7
Effects of movement in foreign exchange
14.4
11.0
25.4
Other movements\u00b2
(1.1)
1.1
\u2013
At 30 September 2025
(290.3)
(721.6)
(1,011.9)
Net book value
At 30 September 2025
209.8
514.4
724.2
At 30 September 2024
172.9
523.9
696.8
1 Reclassifications arise from costs capitalised as work in progress assets that are initially allocated to equipment, fixtures and fittings and subsequently on completion of the assets are reallocated to the correct classification. 2 Included in other movements is \u00a33.3m (2024: \u00a311.5m) in respect of increases to the restoration costs provision (see note 23). 3 The amount in PY included \u00a322.8m in relation to the five significant acquisitions disclosed in note 31 and \u00a32.8m in relation to other acquisitions. ", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-512": { "value": "5. Operating costs
2025 2024
Cost of food and materials: \u00a3m \u00a3m
Cost of inventories consumed in the period
(983.0)
(937.0)
Labour cost:
Employee remuneration
(1,105.1)
(1,030.1)
Overheads:
Depreciation of property, plant and equipment\u00b9
(130.8)
(128.7)
Depreciation of right-of-use assets
(276.8)
(236.1)
Amortisation of intangible assets
(10.4)
(8.6)
Non-underlying overheads (see note 6)
(183.0)
(40.7)
Derecognition of leases under IFRS 16
1.3
2.3
Rentals payable under leases
(457.4)
(463.8)
Other overheads
(407.2)
(384.6)
(3,552.4)
(3,227.3)
1 Capped to the life of the related unit lease where relevant. \u00a34.5m of employee remuneration was capitalised in the year as intangible assets. The Group\u2019s rentals payable consist of fixed and variable elements depending on the nature of the contract and the levels of revenue earned from the respective sites. \u00a3445.7m (2024: \u00a3452.0m) of the expense relates to variable elements, and the remaining \u00a311.7m (2024: \u00a311.8m) is rent from short-term leases. These payments are not capitalised under IFRS 16. Non-underlying items within operating costs are detailed in note 6 . Auditor\u2018s remuneration:
2025 2024
\u00a3m \u00a3m
Audit of these financial statements
1.4
1.4
Audit of financial statements of subsidiaries
2.3
1.8
Audit-related services
0.1
0.2
Other assurance services
0.5
0.1
4.3
3.5
Included within the current year\u2019s auditor\u2019s remuneration is a sum of \u00a30.4m relating to FY24 fees which were not finalised at the end of last year. Amounts paid to the Company\u2018s auditor and its associates in respect of services to the Company, other than the audit of the Company\u2018s financial statements, have not been disclosed as the information is required to be disclosed on a consolidated basis.", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-487": { "value": "5. Operating costs
2025 2024
Cost of food and materials: \u00a3m \u00a3m
Cost of inventories consumed in the period
(983.0)
(937.0)
Labour cost:
Employee remuneration
(1,105.1)
(1,030.1)
Overheads:
Depreciation of property, plant and equipment\u00b9
(130.8)
(128.7)
Depreciation of right-of-use assets
(276.8)
(236.1)
Amortisation of intangible assets
(10.4)
(8.6)
Non-underlying overheads (see note 6)
(183.0)
(40.7)
Derecognition of leases under IFRS 16
1.3
2.3
Rentals payable under leases
(457.4)
(463.8)
Other overheads
(407.2)
(384.6)
(3,552.4)
(3,227.3)
1 Capped to the life of the related unit lease where relevant. \u00a34.5m of employee remuneration was capitalised in the year as intangible assets. The Group\u2019s rentals payable consist of fixed and variable elements depending on the nature of the contract and the levels of revenue earned from the respective sites. \u00a3445.7m (2024: \u00a3452.0m) of the expense relates to variable elements, and the remaining \u00a311.7m (2024: \u00a311.8m) is rent from short-term leases. These payments are not capitalised under IFRS 16. Non-underlying items within operating costs are detailed in note 6 . Auditor\u2018s remuneration:
2025 2024
\u00a3m \u00a3m
Audit of these financial statements
1.4
1.4
Audit of financial statements of subsidiaries
2.3
1.8
Audit-related services
0.1
0.2
Other assurance services
0.5
0.1
4.3
3.5
Included within the current year\u2019s auditor\u2019s remuneration is a sum of \u00a30.4m relating to FY24 fees which were not finalised at the end of last year. Amounts paid to the Company\u2018s auditor and its associates in respect of services to the Company, other than the audit of the Company\u2018s financial statements, have not been disclosed as the information is required to be disclosed on a consolidated basis.", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-523": { "value": "Auditor\u2018s remuneration:
2025 2024
\u00a3m \u00a3m
Audit of these financial statements
1.4
1.4
Audit of financial statements of subsidiaries
2.3
1.8
Audit-related services
0.1
0.2
Other assurance services
0.5
0.1
4.3
3.5
Included within the current year\u2019s auditor\u2019s remuneration is a sum of \u00a30.4m relating to FY24 fees which were not finalised at the end of last year. Amounts paid to the Company\u2018s auditor and its associates in respect of services to the Company, other than the audit of the Company\u2018s financial statements, have not been disclosed as the information is required to be disclosed on a consolidated basis.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-441": { "value": "
6. Non-underlying items
Total Total
non-underlying non-underlying
items items
2025 2024
Operating costs \u00a3m \u00a3m
Impairment of goodwill
(32.3)
(9.6)
Impairment of property, plant and equipment
(50.7)
(17.1)
Impairment of right-of-use assets
(33.8)
(6.3)
Transaction costs
(7.1)
(10.8)
IT transformation costs
(33.4)
\u2013
Site exit costs
(13.8)
(1.2)
Restructuring costs
(12.7)
(6.7)
Litigation settlement
\u2013
8.5
Gain on lease derecognition
2.5
8.9
Other non-underlying gain/(costs)
(1.7)
(6.4)
Total non-underlying operating (loss)/profit
(183.0)
(40.7)
Share of profit from associates
Impairment of associate
\u2013
\u2013
Finance income/(expenses)
Effective interest rate adjustments
0.4
2.8
Debt refinancing loss
(0.4)
(0.5)
Other
0.3
\u2013
Non-underlying finance income
0.3
2.3
Taxation
Tax credit on non-underlying items
12.6
0.3
Total non-underlying items
(170.1)
(38.1)
Impairment of goodwill
As a result of past acquisitions, and in particular the creation of SSP by the acquisition of the SSP
business by EQT in 2006, the Group holds a significant amount of goodwill on its consolidated balance
sheet. This is allocated to cash generating units, and performance is monitored on this basis. Goodwill
impairment testing is carried out annually, or more frequently if indicators of impairments have been
identified. Following the most recent reviews, a goodwill impairment of \u00a332.3m was identified in relation
to German business. Further information is provided in note 12.
Impairment of property, plant and equipment and right-of-use assets
The Group has carried out impairment reviews where indications of impairment have been identified.
Following these reviews, a charge of \u00a384.5m has been recognised in impairment charges (\u00a375.0m) and
non-recurring depreciation (\u00a39.5m), including a net impairment of right-of-use assets of \u00a333.8m. These
impairments relate mainly to France, Saudi, Italy and Germany. Further detail is provided in note 11.
Transaction cost
The Group has recognised \u00a37.1m of expenses in relation to the listing costs of the Indian TFS business.
(2024: \u00a310.8m for other various acquisitions).
IT transformation cost
The Group is undergoing a major IT transformation project and has incurred significant costs developing
a number of cloud-based IT systems. The Group has reassessed the accounting treatment of these costs
previously capitalised as software intangible assets and concluded that these costs should not have
been capitalised as the Group does not directly control the cloud-based asset to which they have been
attributed. However, these systems will be used into the medium term and therefore will deliver benefits
well into the future and hence management have treated the related development costs as non-underlying.
The Group has therefore recognised a total charge of \u00a333.4m, comprised of a \u00a324.5m brought forward
charge, and \u00a35.1m of current period charges in respect of this activity and \u00a33.8m of costs related to
strengthening cyber defences in non-underlying IT transformation costs.
Site exit costs
The Group has recognised \u00a313.8m of site exit costs in the year, with \u00a38.5m relating to Italy, France
and Germany, and the rest to a number of other smaller site exits across the Group.
Restructuring costs
The Group has recognised a charge of \u00a312.7m relating to its restructuring programmes carried out across
the group in the year. The charge primarily relates to redundancy costs.
Litigation settlement
In 2025 the Group had no litigation settlements (2024: \u00a38.5m).
Gain on lease derecognition
A \u00a32.5m gain on lease derecognition has been recognised on the disposal of previously impaired leases,
being the difference between the carrying value of the right-of-use asset and lease liability.
Finance income/expenses
In 2025 the Group received \u00a30.3m interest on repayment of tax from HMRC which we have classed
as non-underlying (2024: the Group\u2019s refinancing of its USPP debt was judged to be a non-substantial
modification under IFRS 9. As a result a one-off gain was recognised which is being unwound over the
remaining life, resulting in \u00a32.8m credit for the year). Further details are provided in note 19.
Taxation
The tax impact of these items are more fully described in note 9. The effective tax rate of these items are
lower than the Group\u2019s standard tax rate due to goodwill impairment not being tax deductible, and other
impairments being in territories with tax losses where no deferred tax assets are being recognised.
Other non-underlying costs
In the current year these items, primarily relating to integration costs, amounted to \u00a32.7m (2024: \u00a36.4m).
It was netted by a gain of \u00a31m from the disposal of subsidiary, Bermuda Travel Concessions, LLC, with the
purchase consideration of \u00a31.4m. \u00a30.6 out of this consideration was received in cash as at 30 September
2025, and the remaining balance will be paid out during the next twelve months.
", "dimensions": { "concept": "sspgroupolc:DisclosureOfNonUnderlyingItems", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-442": { "value": "7. Staff numbers and costs The average number of persons employed by the Group (including Directors) during the year, analysed by category, was as follows:
2025 2024
Number of Number of
employees employees
Operations
38,043
38,052
Sales and marketing
284
546
Administration
4,161
3,075
42,488
41,673
Overall, we have seen a growth in our average number of employees in line with the growth in the business. As part of the roll out of our new HR systems, we have reviewed our job classifications in detail and re-aligned roles across the categories above. This has resulted in a number of roles previously defined as Operations being re-classified as Sales & Marketing or Administration. The aggregate payroll costs of the Group were as follows:
2025 2024
\u00a3m \u00a3m
Wages and salaries
(948.6)
(878.5)
Social security costs
(133.8)
(124.1)
Other pension costs
(20.8)
(21.5)
Share-based payments
(1.9)
(6.0)
(1,105.1)
(1,030.1)
The difference between the share-based payment entry in the statement of changes in equity relates to changes in the associated tax accruals. The Group capitalised \u00a34.5m of payroll costs in the year.", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-443": { "value": "
8. Finance income and expense
2025 2024
\u00a3m \u00a3m
Finance income:
Interest income
9.4
12.5
Other net foreign exchange gains
2.7
6.6
Other
0.3
\u2013
Total finance income
12.4
19.1
Finance expense:
Total interest expense on financial liabilities measured at amortised cost
(50.6)
(52.2)
Lease interest expense
(66.5)
(62.1)
Debt refinancing loss
(0.4)
(0.5)
Effective interest rate adjustments
0.4
2.8
Net change in fair value of cash flow hedges utilised in the year
1.0
1.4
Unwind of discount on provisions
(1.1)
(0.7)
Net interest gain/(expense) on defined benefit pension obligations
0.1
(0.5)
Total finance expense
(117.1)
(111.8)
Non-underlying items within finance income and expense are detailed in note 6.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-533": { "value": "8. Finance income and expense
2025 2024
\u00a3m \u00a3m
Finance income:
Interest income
9.4
12.5
Other net foreign exchange gains
2.7
6.6
Other
0.3
\u2013
Total finance income
12.4
19.1
Finance expense:
Total interest expense on financial liabilities measured at amortised cost
(50.6)
(52.2)
Lease interest expense
(66.5)
(62.1)
Debt refinancing loss
(0.4)
(0.5)
Effective interest rate adjustments
0.4
2.8
Net change in fair value of cash flow hedges utilised in the year
1.0
1.4
Unwind of discount on provisions
(1.1)
(0.7)
Net interest gain/(expense) on defined benefit pension obligations
0.1
(0.5)
Total finance expense
(117.1)
(111.8)
Non-underlying items within finance income and expense are detailed in note 6.", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-530": { "value": "8. Finance income and expense
2025 2024
\u00a3m \u00a3m
Finance income:
Interest income
9.4
12.5
Other net foreign exchange gains
2.7
6.6
Other
0.3
\u2013
Total finance income
12.4
19.1
Finance expense:
Total interest expense on financial liabilities measured at amortised cost
(50.6)
(52.2)
Lease interest expense
(66.5)
(62.1)
Debt refinancing loss
(0.4)
(0.5)
Effective interest rate adjustments
0.4
2.8
Net change in fair value of cash flow hedges utilised in the year
1.0
1.4
Unwind of discount on provisions
(1.1)
(0.7)
Net interest gain/(expense) on defined benefit pension obligations
0.1
(0.5)
Total finance expense
(117.1)
(111.8)
Non-underlying items within finance income and expense are detailed in note 6.", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-525": { "value": "8. Finance income and expense
2025 2024
\u00a3m \u00a3m
Finance income:
Interest income
9.4
12.5
Other net foreign exchange gains
2.7
6.6
Other
0.3
\u2013
Total finance income
12.4
19.1
Finance expense:
Total interest expense on financial liabilities measured at amortised cost
(50.6)
(52.2)
Lease interest expense
(66.5)
(62.1)
Debt refinancing loss
(0.4)
(0.5)
Effective interest rate adjustments
0.4
2.8
Net change in fair value of cash flow hedges utilised in the year
1.0
1.4
Unwind of discount on provisions
(1.1)
(0.7)
Net interest gain/(expense) on defined benefit pension obligations
0.1
(0.5)
Total finance expense
(117.1)
(111.8)
Non-underlying items within finance income and expense are detailed in note 6.", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-513": { "value": "8. Finance income and expense
2025 2024
\u00a3m \u00a3m
Finance income:
Interest income
9.4
12.5
Other net foreign exchange gains
2.7
6.6
Other
0.3
\u2013
Total finance income
12.4
19.1
Finance expense:
Total interest expense on financial liabilities measured at amortised cost
(50.6)
(52.2)
Lease interest expense
(66.5)
(62.1)
Debt refinancing loss
(0.4)
(0.5)
Effective interest rate adjustments
0.4
2.8
Net change in fair value of cash flow hedges utilised in the year
1.0
1.4
Unwind of discount on provisions
(1.1)
(0.7)
Net interest gain/(expense) on defined benefit pension obligations
0.1
(0.5)
Total finance expense
(117.1)
(111.8)
Non-underlying items within finance income and expense are detailed in note 6.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-488": { "value": "8. Finance income and expense
2025 2024
\u00a3m \u00a3m
Finance income:
Interest income
9.4
12.5
Other net foreign exchange gains
2.7
6.6
Other
0.3
\u2013
Total finance income
12.4
19.1
Finance expense:
Total interest expense on financial liabilities measured at amortised cost
(50.6)
(52.2)
Lease interest expense
(66.5)
(62.1)
Debt refinancing loss
(0.4)
(0.5)
Effective interest rate adjustments
0.4
2.8
Net change in fair value of cash flow hedges utilised in the year
1.0
1.4
Unwind of discount on provisions
(1.1)
(0.7)
Net interest gain/(expense) on defined benefit pension obligations
0.1
(0.5)
Total finance expense
(117.1)
(111.8)
Non-underlying items within finance income and expense are detailed in note 6.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-444": { "value": "
9. Taxation
2025 2024
\u00a3m \u00a3m
Current tax (expense)/credit:
Current year
(29.4)
(20.4)
Adjustments for prior years
\u2013
(2.0)
Deferred tax credit/(expense):
(29.4)
(22.4)
Origination and reversal of temporary differences
(5.1)
(21.5)
Recognition of deferred tax assets not previously recognised,
net of amounts derecognised
17.0
9.7
Adjustments for prior years
3.9
1.1
15.8
(10.7)
Total tax expense
(13.6)
(33.1)
Effective tax rate
(130.8%)
27.9%
Reconciliation of effective tax rate
The tax expense for the year is different to the standard rate of corporation tax in the UK of 25.0%
(2024: 25.0%) applied to the profit before tax for the year. The differences are explained below:
2025 2024
\u00a3m \u00a3m
(Loss)/profit before tax
(10.4)
118.6
Tax credit/(charge) using the UK corporation tax rate of 25% (2024: 25.0%)
2.6
(29.6)
Impact of non-underlying costs on which no deferred tax was recognised
(20.5)
(6.3)
Losses on which no deferred tax was recognised
(8.3)
(7.7)
Non-deductible goodwill impairment
(8.1)
(2.3)
Non-taxable items
(5.9)
0.7
Secondary and irrecoverable taxes
(3.8)
(3.4)
Temporary differences on which no deferred tax was recognised
(1.4)
(1.5)
Change in tax rates
\u2013
(0.1)
Effect of tax rates in foreign jurisdictions
2.1
2.4
Adjustments for prior years
3.9
(0.9)
Tax impact of share of profits of non-wholly owned subsidiaries\u00b9
8.8
5.9
Recognition of deferred tax assets not previously recognised,
net of amounts derecognised
17.0
9.7
Total tax expense
(13.6)
(33.1)
1 This relates to the fact that certain subsidiaries in the US are not wholly-owned and whose profits or losses are taxed at the level of the
subsidiaries\u2019 shareholders. Therefore, the Group is not subject to tax on the profits or losses attributable to its non-controlling interests.
The Group\u2018s tax rate is sensitive to the geographic mix of profits and losses and reflects a combination
of higher rates in certain jurisdictions, as well as the impact of losses in some countries for which no
deferred tax asset is recognised.
The tax charge in the year has benefitted from a deferred tax credit arising from the recognition of part
of the significant historic deferred tax assets in relation to the Group\u2019s US operations which have not
previously been recognised (see note 15 for further detail). This has been offset by deferred tax asset
write-offs in Austria (\u00a31.3m) and the UK (\u00a31.1m) where the use of these losses is no longer considered
probable in the near future. In the prior year the net amount was driven by the deferred tax asset
recognition in the US, net of smaller amounts derecognised in a number of countries.
Factors that may affect future tax charges
The Group expects the tax rate in the future to continue to be affected by the geographical mix of profits
and the different tax rates that will apply to those profits, as well as the Group\u2019s ability to recognise
deferred tax assets on losses in certain jurisdictions.
In June 2023, the UK substantively enacted the OECD BEPS Pillar Two legislation, introducing a global
minimum tax rate of 15%, effective for the Group\u2019s financial year beginning 1 October 2024. OECD BEPS
Pillar Two legislation has now been enacted or substantively enacted in the majority of jurisdictions in
which the Group operates.
The Group has carried out a Pillar Two impact assessment on the most recent financial information
available for the constituent entities within the Group. Based on the assessment, the Pillar Two effective
tax rates in most of the jurisdictions in which the Group operates are above 15%. However, there are a very
limited number of jurisdictions where the transitional safe harbour relief is unlikely to apply, and the
Pillar Two effective tax rate is expected to be below 15%.
The Pillar Two tax charge borne by the Group does not have a material impact on the Group\u2019s FY2025
effective tax rate. The current tax charge for the year ended 30 September 2025 includes an amount
of less than \u00a31m relating to Pillar Two income taxes.
15. Deferred tax assets and liabilities
Recognised deferred tax assets and liabilities
Deferred tax assets and liabilities are attributable to the following:
Assets
Liabilities
2025 2024 2025 2024
\u00a3m \u00a3m \u00a3m \u00a3m
Intangible assets
4.0
0.4
(14.9)
(13.4)
Property, plant and equipment
0.1
1.6
(16.6)
(13.1)
Provisions
4.7
4.8
\u2013
\u2013
Tax losses carried forward
69.1
59.8
\u2013
\u2013
Surplus interest expense carried forward
14.1
12.5
\u2013
\u2013
Pensions
0.6
\u2013
(1.0)
(0.8)
ROU assets and lease liabilities
23.6
12.7
(14.5)
(16.4)
Other
6.1
5.8
(12.9)
(9.4)
Deferred tax assets/(liabilities)
122.3
97.6
(59.9)
(53.1)
Set\u2013off
(23.7)
(13.4)
23.7
13.4
Deferred tax assets/(liabilities)
98.6
84.2
(36.2)
(39.7)
Movement in net deferred tax during the year:
Recognised Recognised 30 September
30 September in income Recognised Currency
2024
in acquisitions
\u00b9
statement in reserves adjustment 2025
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Intangible assets
(13.0)
\u2013
2.1
\u2013
\u2013
(10.9)
Property, plant
and equipment
(11.6)
1.6
(6.8)
\u2013
0.3
(16.5)
Provisions
4.8
\u2013
\u2013
\u2013
(0.1)
4.7
Tax losses carried forward
59.8
\u2013
10.8
0.6
(2.1)
69.1
Surplus interest expense
carried forward
12.5
\u2013
1.9
\u2013
(0.3)
14.1
Pensions
(0.7)
\u2013
\u2013
0.3
\u2013
(0.4)
ROU assets and
lease liabilities
(3.6)
1.7
10.9
\u2013
0.1
9.1
Other
(3.7)
\u2013
(3.1)
\u2013
\u2013
(6.8)
44.5
3.3
15.8
0.9
(2.1)
62.4
1 The amount relates to the ARE acquisition in 2024 for which provisional amounts were recorded as at 30 September 2024, and the final fair values
were recorded in the current year.
Deferred tax assets are reviewed at each reporting date, taking into account the future expected profit
profile and business model of each relevant company or country, evidence of historic taxable profits and
any potential legislative restrictions on use. In considering their recoverability, the Group assesses the
likelihood of their being recovered within a reasonably foreseeable timeframe, being typically a minimum
of five years, and using the Group\u2019s medium-term plan, consistent with the basis used for the viability
assessment and for impairment testing.
During the period, further additional deferred tax assets of \u00a319.4m (2024: \u00a318.2m) have been recognised
in respect of part of the US business\u2019s significant accumulated tax losses and other timing differences.
The increase in the amount recognised follows the strengthening US performance driving improvements
in medium-term operating profit forecasts and reduced interest costs following a capital injection.
In light of the sustained profitability in North America, with the recognition of the additional amount
of \u00a319.4m, the Group has now recognised total US deferred tax assets of \u00a337.2m at the year end,
representing all US tax losses and tax credits other than those it expects are likely to expire. Following
changes enacted under President Trump\u2019s One Big Beautiful Bill Act in July 2025, the extension of capital
expensing relief as well as more generous interest deductibility measures mean that there is uncertainty
over the US business\u2019s ability to use certain classes of losses (c.\u00a315m tax effect) and tax credits (c.\u00a313m
tax effect) that are subject to expiry limitations and which remain unrecognised.
The amount of the asset remaining unrecognised at the end of the year represents the Group\u2019s best
estimate of amounts likely to expire, but carries with it a degree of uncertainty due to both: the inherent
challenges of calculating taxable profits beyond the normal planning cycle; and, the outcome of discussions
with minority interest partners regarding elections to be made in future tax returns concerning full year
expensing relief for capital expenditure.
The total tax value of US tax losses and tax credits subject to expiry is c.\u00a339m, of which c.\u00a311m have been
recognised at the year-end and c.\u00a328m remain unrecognised. This represents a conservative estimate
whereby the US business continues, with its minority interest partners, to claim the full amount of relief
available under the US bonus depreciation rules. Sensitivities have been run to consider the impact of
elections being made to opt out of the bonus depreciation rules. If such elections could be made in all
cases, none of the losses and c.\u00a32m of the tax credits would expire. Of the c.\u00a328m amount that remains
unrecognised, c.\u00a38m relates to losses and tax credits due to expire in the next 5 years.
As at the end of the period, a potential deferred tax asset of approximately \u00a328m (2024: \u00a350m) remains
unrecognised. This position, as well as the appropriateness of the recognition policy for deferred tax
assets relating to other countries, will continue to be reviewed at each balance sheet date.
Unrecognised deferred tax assets
Unrecognised deferred tax assets in these financial statements are attributable to the following:
Gross value of
temporary differences
2025 2024
\u00a3m \u00a3m
Tax losses
637.0
594.5
Provisions and other temporary differences
115.7
100.2
Property, plant and equipment
17.7
6.3
770.4
701.0
Deferred tax assets on the above have not been recognised either because of uncertainty over the future
ability of the relevant companies to generate taxable profits against which to offset them, or because
the deferred tax assets relate to tax losses which are subject to restrictions on use or forfeiture due, for
example, to time restrictions or change in ownership rules. Of the gross amounts unrecognised, the Group\u2019s
best estimate of when certain losses and tax credits could expire is as follows: \u00a332.1m (2024: \u00a316.7m)
in the next 5 years; \u00a345.7m (2024: \u00a318.1m) in the next 5 to 10 years; \u00a320.5m (2024: \u00a37.2m) in the next
10 to 20 years.
The largest proportion of the unrecognised deferred tax assets relate to carried forward losses in
overseas territories, principally France and Germany where there is a history of losses for tax purposes
and where the use of those losses is not considered probable in the near future, and the US to the extent
of losses at risk of expiring before they can be used.
There are unremitted earnings in overseas subsidiaries of \u00a352.3m (2024: \u00a346.1m) which would be
subject to additional tax of \u00a35.2m (2024: \u00a34.6m) if the Group chooses to remit those profits back to
the UK. No deferred tax liability has been provided on these earnings because the Group is in a position
to control the reversal of the temporary differences and it is probable that such differences will not
reverse in the foreseeable future.
As stated at note 9. Taxation, the Group is continuing to evaluate the impact of the OECD\u2019s BEPS Pillar
Two rules. The Group has applied the mandatory exception introduced by the amendment made to IAS 12
Income Taxes in May 2023 under which a company is required not to recognise or disclose information
about deferred tax assets and liabilities related to the BEPS Pillar Two rules.
", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-490": { "value": "Factors that may affect future tax charges The Group expects the tax rate in the future to continue to be affected by the geographical mix of profits and the different tax rates that will apply to those profits, as well as the Group\u2019s ability to recognise deferred tax assets on losses in certain jurisdictions. In June 2023, the UK substantively enacted the OECD BEPS Pillar Two legislation, introducing a global minimum tax rate of 15%, effective for the Group\u2019s financial year beginning 1 October 2024. OECD BEPS Pillar Two legislation has now been enacted or substantively enacted in the majority of jurisdictions in which the Group operates. The Group has carried out a Pillar Two impact assessment on the most recent financial information available for the constituent entities within the Group. Based on the assessment, the Pillar Two effective tax rates in most of the jurisdictions in which the Group operates are above 15%. However, there are a very limited number of jurisdictions where the transitional safe harbour relief is unlikely to apply, and the Pillar Two effective tax rate is expected to be below 15%. The Pillar Two tax charge borne by the Group does not have a material impact on the Group\u2019s FY2025 effective tax rate. The current tax charge for the year ended 30 September 2025 includes an amount of less than \u00a31m relating to Pillar Two income taxes. As stated at note 9. Taxation, the Group is continuing to evaluate the impact of the OECD\u2019s BEPS Pillar Two rules. The Group has applied the mandatory exception introduced by the amendment made to IAS 12 Income Taxes in May 2023 under which a company is required not to recognise or disclose information about deferred tax assets and liabilities related to the BEPS Pillar Two rules.", "dimensions": { "concept": "ifrs-full:DisclosureOfStatementThatInformationIsNotKnownOrReasonablyEstimableAndEntitysProgressInAssessingExposureToPillarTwoIncomeTaxesExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-445": { "value": "
10. Dividends
The following dividends were paid in the year per qualifying ordinary share:
2025 2024
Payment date \u00a3m \u00a3m
2.3p final dividend for 2024 (final dividend for 2023: 2.5p)
24 February 2025
18.4
19.9
1.4p interim dividend for 2025 (interim dividend for 2024: 1.2p)
24 June 2025
11.2
9.6
After the balance sheet date a final dividend of 2. 8 p per share per qualifying ordinary share (\u00a32\u00a02\u00a0. 4m)
was proposed by the directors. The dividends have not been provided for.
", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-489": { "value": "0.028", "decimals": 3, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "fact-491": { "value": "22400000.0", "decimals": -5, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-446": { "value": "
11. Property, plant and equipment
Land, buildings Equipment,
and leasehold fixtures and
improvements fittings Total
Cost \u00a3m \u00a3m \u00a3m
At 1 October 2023
413.8
1,031.1
1,444.9
Additions
62.4
208.7
271.1
Acquisitions\u00b3
\u2013
25.6
25.6
Disposals
(10.4)
(49.4)
(59.8)
Reclassifications\u00b9
10.5
(10.5)
\u2013
Effects of movements in foreign exchange
(37.1)
(61.3)
(98.4)
Other movements\u00b2
(0.7)
10.6
9.9
At 30 September 2024
438.5
1,154.8
1,593.3
Additions
50.2
155.6
205.8
Acquisitions
0.4
0.6
1.0
Disposals
(0.8)
(40.4)
(41.2)
Reclassifications\u00b9
27.3
(27.3)
\u2013
Effects of movements in foreign exchange
(15.3)
(9.3)
(24.6)
Other movements\u00b2
(0.2)
2.0
1.8
At 30 September 2025
500.1
1,236.0
1,736.1
Depreciation
At 1 October 2023
(252.9)
(605.1)
(858.0)
Charge for the year
(41.1)
(87.6)
(128.7)
Impairments
(2.7)
(14.4)
(17.1)
Disposals
9.4
47.7
57.1
Effects of movement in foreign exchange
21.0
28.4
49.4
Other movements\u00b2
0.7
0.1
0.8
At 30 September 2024
(265.6)
(630.9)
(896.5)
Charge for the year
(38.3)
(92.5)
(130.8)
Impairments
\u2013
(50.7)
(50.7)
Disposals
0.3
40.4
40.7
Effects of movement in foreign exchange
14.4
11.0
25.4
Other movements\u00b2
(1.1)
1.1
\u2013
At 30 September 2025
(290.3)
(721.6)
(1,011.9)
Net book value
At 30 September 2025
209.8
514.4
724.2
At 30 September 2024
172.9
523.9
696.8
1 Reclassifications arise from costs capitalised as work in progress assets that are initially allocated to equipment, fixtures and fittings
and subsequently on completion of the assets are reallocated to the correct classification.
2 Included in other movements is \u00a33.3m (2024: \u00a311.5m) in respect of increases to the restoration costs provision (see note 23).
3 The amount in PY included \u00a322.8m in relation to the five significant acquisitions disclosed in note 31 and \u00a32.8m in relation to other acquisitions.
Impairment of property, plant and equipment and right-of-use assets
The Group tests assets for impairment when an impairment trigger is identified. The Group\u2019s property,
plant and equipment is relatively short lived in nature and consequently management have not identified
impairment triggers relating to climate risks. The assessments triggered by specific factors, but mainly
future trading performance, in each country were undertaken at year end. As a result the cumulative
net impairment charges of \u00a350.7m (2024: \u00a317.1m) to property, plant and equipment and net \u00a333.8m
(2024: \u00a36.3m) to right-of-use assets were recorded during the year. This includes impairments
recognised in France, Italy, Saudi Arabia (Jeddah), Netherlands and Germany.
The Group has identified each operating site, such as an airport or rail station, as a cash-generating
unit (CGU) for the purpose of the impairment review, on the basis that within one site the units are
interdependent because the market dynamics (and thus cash inflows and outflows) in one unit could
impact other units.
The recoverable amount of a CGU is determined from value-in-use calculations. The key assumptions
for these calculations include discount rates, and sales and margin growth rates used to forcast future
cash flows. The cash flow forecast period is based on the length of the remaining lease term of contracts
held within a site. The values applied to the key assumptions are derived from a combination of internal
and external factors, based on past experience together with management\u2018s future expectations about
business performance. The pre-tax discount rates used reflect the time value of money and are based on
the Group\u2018s weighted average cost of capital, adjusted for specific risks relating to the country in which
the CGU operates. Inputs into the discount rate calculation include a country risk-free rate and inflation
differential to the UK, country risk premium, market risk premium and company specific premium.
", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-492": { "value": "Impairment of property, plant and equipment and right-of-use assets The Group tests assets for impairment when an impairment trigger is identified. The Group\u2019s property, plant and equipment is relatively short lived in nature and consequently management have not identified impairment triggers relating to climate risks. The assessments triggered by specific factors, but mainly future trading performance, in each country were undertaken at year end. As a result the cumulative net impairment charges of \u00a350.7m (2024: \u00a317.1m) to property, plant and equipment and net \u00a333.8m (2024: \u00a36.3m) to right-of-use assets were recorded during the year. This includes impairments recognised in France, Italy, Saudi Arabia (Jeddah), Netherlands and Germany. The Group has identified each operating site, such as an airport or rail station, as a cash-generating unit (CGU) for the purpose of the impairment review, on the basis that within one site the units are interdependent because the market dynamics (and thus cash inflows and outflows) in one unit could impact other units. The recoverable amount of a CGU is determined from value-in-use calculations. The key assumptions for these calculations include discount rates, and sales and margin growth rates used to forcast future cash flows. The cash flow forecast period is based on the length of the remaining lease term of contracts held within a site. The values applied to the key assumptions are derived from a combination of internal and external factors, based on past experience together with management\u2018s future expectations about business performance. The pre-tax discount rates used reflect the time value of money and are based on the Group\u2018s weighted average cost of capital, adjusted for specific risks relating to the country in which the CGU operates. Inputs into the discount rate calculation include a country risk-free rate and inflation differential to the UK, country risk premium, market risk premium and company specific premium.", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-493": { "value": "
12. Goodwill and intangible assets
Indefinite life Definite life
intangible intangible
Goodwill assets assets Software Total
Cost \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
At 30 September 2023
634.5
58.0
68.4
138.6
899.5
Additions
\u2013
\u2013
\u2013
36.9
36.9
Business acquisitions\u00b9
80.5
\u2013
0.8
\u2013
81.3
Disposals
\u2013
\u2013
\u2013
(0.4)
(0.4)
Effect of movements in foreign exchange
(27.2)
\u2013
(0.5)
(3.4)
(31.1)
Other movements\u00b2
\u2013
\u2013
\u2013
2.0
2.0
At 30 September 2024
687.8
58.0
68.7
173.7
988.2
Additions
\u2013
\u2013
\u2013
21.6
21.6
Business acquisitions\u00b9
2.8
\u2013
\u2013
\u2013
2.8
Disposals
\u2013
\u2013
\u2013
(2.2)
(2.2)
Write-offs
\u2013
\u2013
\u2013
(24.5)
(24.5)
Effect of movements in foreign exchange
12.7
\u2013
0.2
(2.6)
10.3
Other movements\u00b2
\u2013
\u2013
\u2013
\u2013
\u2013
At 30 September 2025
703.3
58.0
68.9
166.0
996.2
Amortisation
At 30 September 2023
(72.4)
\u2013
(65.3)
(80.7)
(218.4)
Charge for the year
\u2013
\u2013
(0.7)
(7.9)
(8.6)
Impairments
(9.6)
\u2013
\u2013
\u2013
(9.6)
Disposals
\u2013
\u2013
\u2013
0.4
0.4
Effect of movements in foreign exchange
0.9
\u2013
0.2
2.6
3.7
At 30 September 2024
(81.1)
\u2013
(65.8)
(85.6)
(232.5)
Charge for the year
\u2013
\u2013
(0.8)
(9.6)
(10.4)
Impairments
(32.3)
\u2013
\u2013
\u2013
(32.3)
Disposals
\u2013
\u2013
\u2013
2.2
2.2
Effect of movements in foreign exchange
(2.7)
\u2013
(0.2)
(0.7)
(3.6)
At 30 September 2025
(116.1)
\u2013
(66.8)
(93.7)
(276.6)
Net book value
At 30 September 2025
587.2
58.0
2.1
72.3
719.6
At 30 September 2024
606.7
58.0
2.9
88.1
755.7
1 The amount of goodwill from business acquisitions during the year includes goodwill of \u00a37.7m from the Indonesia acquisition netted by the
movements in relation to prior year acquistions.
2 The amount includes \u00a32.0m in relation to reclassification from property, plant and equipment.
Indefinite life intangibles comprises of SSP\u2019s brands, which are protected by trademarks and for which
there is no foreseeable limit to the period over which they are expected to generate net cash inflows.
These are considered to have an indefinite life, given the strength and durability of these brands and the
level of marketing support provided. The nature of the food and beverage industry is that obsolescence
is not a common issue, with our major brands being originally created over 20 years ago.
Software additions include capitalised payroll costs of \u00a34.5m (2024: \u00a312.0m).
Write-offs represent IT transformation costs previously capitalised as software intangible assets (Note 6).
Goodwill and indefinite life intangible assets are allocated to groups of cash-generating units (CGUs).
Details of goodwill and indefinite life intangible assets allocated to groups of CGUs are provided in the
table below:
Indefinite life
Goodwill intangible assets
2025 2024 2025 2024
\u00a3m \u00a3m \u00a3m \u00a3m
UK & Ireland
104.9
104.9
55.5
55.5
Rail Gourmet UK
13.1
13.1
\u2013
\u2013
North America
33.7
32.6
\u2013
\u2013
France
62.4
59.4
2.5
2.5
Belgium
8.5
8.3
\u2013
\u2013
Spain
46.4
44.2
\u2013
\u2013
Germany
\u2013
30.9
\u2013
\u2013
Switzerland
28.1
26.6
\u2013
\u2013
Finland
21.3
20.3
\u2013
\u2013
Norway
67.8
64.5
\u2013
\u2013
Sweden
37.1
34.6
\u2013
\u2013
Denmark
24.4
23.3
\u2013
\u2013
Greece
4.8
4.6
\u2013
\u2013
Egypt
4.7
4.7
\u2013
\u2013
Hungary
1.0
0.9
\u2013
\u2013
Australia
61.1
71.51
\u2013
\u2013
Hong Kong
26.4
26.6
\u2013
\u2013
Saudi Arabia
0.1
\u2013
\u2013
\u2013
Thailand
11.1
11.3
\u2013
\u2013
Indonesia
7.2
\u2013
\u2013
\u2013
India
23.1
24.4
\u2013
\u2013
587.2
606.7
58.0
58.0
The Group tests annually for impairment, or more frequently if there are indicators that goodwill might be impaired. Following the test, the goodwill impairment of \u00a332.3m was identified in relation to Germany mainly due to lower passanger number following ongoing infrastructure problems and construction work causing significant delays and disruptions. The recoverable amount of \u00a37.3m for Germany as at 30 September 2025 was based on value-in-use and was at the level of the CGU. The pre-tax discount rate applied to cash flow projections is 10.7% (2024: 13.2%). Management have included considerations relating to climate risk in the cashflows underpinning the value-in-use model. In the prior year following the test, the goodwill impairment of \u00a39.0m was identified in relation to Sweden following the renewal of a number of contracts in the air channel on higher rents. The recoverable amounts of a group of CGUs (i.e. a country) have been determined based on value-in-use calculations. These calculations require the use of estimates and assumptions over a forecast period of five years consistent with the most up-to-date budgets (the Group\u2018s Medium Term Plan) and plans that have been formally approved by the Board. Key assumptions for these calculations include terminal growth rate and discount rate (shown below) as well as sales and margin growth rates (which derive EBITDA) which are country-specific.
2025
2024
Terminal Discount Terminal Discount
growth rate rate growth rate rate
North America
1.9%
11.9%
2.0%
14.3%
Continental Europe
0.7-3.2%
10.7-14.1%
0.7-2.1%
12.1-15.7%
UK & Ireland
2.0%
12.2%
2.0%
13.0%
Rest of the World
2.3-6.5%
11.3-26.3%
2.0-6.5%
12.7-37.5%
The values applied to the key assumptions in the value-in-use calculations are derived from a combination of internal and external factors, based on past experience together with management\u2018s future expectations about business performance. The terminal growth rates are based on published economic statistical research for 2029. The discount rates (pre-tax) reflect the time value of money and are based on the Group\u2018s weighted average cost of capital, adjusted for specific risks relating to the country which represents a group of CGUs. Inputs into the discount rate calculation include a country risk-free rate and inflation differential to the UK, country risk premium, market risk premium and company specific premium. Impairment sensitivities Whilst management believes the year-end assumptions are realistic, it is possible that additional impairments would be identified if any of the above assumptions were changed significantly. A sensitivity analysis has been performed on each of these assumptions with the other variables held constant. An increase in the discount rate by 1% would result in impairments of \u00a34.5m in in Sweden and \u00a30.8m in Denmark; a reduction in the terminal growth rate by 1% would result in impairments of \u00a33.9m in Sweden. The reduction in EBITDA on a pre-IFRS 16 basis of 10% in each forecast year would result in additional impairments of \u00a36.5m in Denmark, \u00a32.0m in Sweden, \u00a32.0m in Rail Gourmet UK, \u00a32.5m in Hong Kong and \u00a31.0m Finland. Rail Gourmet UK (\u00a313.1m) is also sensitive to winning new contracts. Furthermore, as announced after the year-end, a wide-ranging review of the Continental European rail business will be launched. France, Belgium and Switzerland (with total goodwill of \u00a399.0m) could be sensitive to the outcome of this review.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-447": { "value": "12. Goodwill and intangible assets
Indefinite life Definite life
intangible intangible
Goodwill assets assets Software Total
Cost \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
At 30 September 2023
634.5
58.0
68.4
138.6
899.5
Additions
\u2013
\u2013
\u2013
36.9
36.9
Business acquisitions\u00b9
80.5
\u2013
0.8
\u2013
81.3
Disposals
\u2013
\u2013
\u2013
(0.4)
(0.4)
Effect of movements in foreign exchange
(27.2)
\u2013
(0.5)
(3.4)
(31.1)
Other movements\u00b2
\u2013
\u2013
\u2013
2.0
2.0
At 30 September 2024
687.8
58.0
68.7
173.7
988.2
Additions
\u2013
\u2013
\u2013
21.6
21.6
Business acquisitions\u00b9
2.8
\u2013
\u2013
\u2013
2.8
Disposals
\u2013
\u2013
\u2013
(2.2)
(2.2)
Write-offs
\u2013
\u2013
\u2013
(24.5)
(24.5)
Effect of movements in foreign exchange
12.7
\u2013
0.2
(2.6)
10.3
Other movements\u00b2
\u2013
\u2013
\u2013
\u2013
\u2013
At 30 September 2025
703.3
58.0
68.9
166.0
996.2
Amortisation
At 30 September 2023
(72.4)
\u2013
(65.3)
(80.7)
(218.4)
Charge for the year
\u2013
\u2013
(0.7)
(7.9)
(8.6)
Impairments
(9.6)
\u2013
\u2013
\u2013
(9.6)
Disposals
\u2013
\u2013
\u2013
0.4
0.4
Effect of movements in foreign exchange
0.9
\u2013
0.2
2.6
3.7
At 30 September 2024
(81.1)
\u2013
(65.8)
(85.6)
(232.5)
Charge for the year
\u2013
\u2013
(0.8)
(9.6)
(10.4)
Impairments
(32.3)
\u2013
\u2013
\u2013
(32.3)
Disposals
\u2013
\u2013
\u2013
2.2
2.2
Effect of movements in foreign exchange
(2.7)
\u2013
(0.2)
(0.7)
(3.6)
At 30 September 2025
(116.1)
\u2013
(66.8)
(93.7)
(276.6)
Net book value
At 30 September 2025
587.2
58.0
2.1
72.3
719.6
At 30 September 2024
606.7
58.0
2.9
88.1
755.7
1 The amount of goodwill from business acquisitions during the year includes goodwill of \u00a37.7m from the Indonesia acquisition netted by the movements in relation to prior year acquistions. 2 The amount includes \u00a32.0m in relation to reclassification from property, plant and equipment. ndefinite life intangibles comprises of SSP\u2019s brands, which are protected by trademarks and for which there is no foreseeable limit to the period over which they are expected to generate net cash inflows. These are considered to have an indefinite life, given the strength and durability of these brands and the level of marketing support provided. The nature of the food and beverage industry is that obsolescence is not a common issue, with our major brands being originally created over 20 years ago. Software additions include capitalised payroll costs of \u00a34.5m (2024: \u00a312.0m). Write-offs represent IT transformation costs previously capitalised as software intangible assets (Note 6). Goodwill and indefinite life intangible assets are allocated to groups of cash-generating units (CGUs). Details of goodwill and indefinite life intangible assets allocated to groups of CGUs are provided in the table below:
Indefinite life
Goodwill intangible assets
2025 2024 2025 2024
\u00a3m \u00a3m \u00a3m \u00a3m
UK & Ireland
104.9
104.9
55.5
55.5
Rail Gourmet UK
13.1
13.1
\u2013
\u2013
North America
33.7
32.6
\u2013
\u2013
France
62.4
59.4
2.5
2.5
Belgium
8.5
8.3
\u2013
\u2013
Spain
46.4
44.2
\u2013
\u2013
Germany
\u2013
30.9
\u2013
\u2013
Switzerland
28.1
26.6
\u2013
\u2013
Finland
21.3
20.3
\u2013
\u2013
Norway
67.8
64.5
\u2013
\u2013
Sweden
37.1
34.6
\u2013
\u2013
Denmark
24.4
23.3
\u2013
\u2013
Greece
4.8
4.6
\u2013
\u2013
Egypt
4.7
4.7
\u2013
\u2013
Hungary
1.0
0.9
\u2013
\u2013
Australia
61.1
71.51
\u2013
\u2013
Hong Kong
26.4
26.6
\u2013
\u2013
Saudi Arabia
0.1
\u2013
\u2013
\u2013
Thailand
11.1
11.3
\u2013
\u2013
Indonesia
7.2
\u2013
\u2013
\u2013
India
23.1
24.4
\u2013
\u2013
587.2
606.7
58.0
58.0
The Group tests annually for impairment, or more frequently if there are indicators that goodwill might
be impaired.
Following the test, the goodwill impairment of \u00a332.3m was identified in relation to Germany mainly due
to lower passanger number following ongoing infrastructure problems and construction work causing
significant delays and disruptions. The recoverable amount of \u00a37.3m for Germany as at 30 September
2025 was based on value-in-use and was at the level of the CGU. The pre-tax discount rate applied to cash
flow projections is 10.7% (2024: 13.2%). Management have included considerations relating to climate
risk in the cashflows underpinning the value-in-use model.
In the prior year following the test, the goodwill impairment of \u00a39.0m was identified in relation to Sweden
following the renewal of a number of contracts in the air channel on higher rents.
The recoverable amounts of a group of CGUs (i.e. a country) have been determined based on value-in-use
calculations. These calculations require the use of estimates and assumptions over a forecast period of
five years consistent with the most up-to-date budgets (the Group\u2018s Medium Term Plan) and plans that
have been formally approved by the Board.
Key assumptions for these calculations include terminal growth rate and discount rate (shown below)
as well as sales and margin growth rates (which derive EBITDA) which are country-specific.
2025
2024
Terminal Discount Terminal Discount
growth rate rate growth rate rate
North America
1.9%
11.9%
2.0%
14.3%
Continental Europe
0.7-3.2%
10.7-14.1%
0.7-2.1%
12.1-15.7%
UK & Ireland
2.0%
12.2%
2.0%
13.0%
Rest of the World
2.3-6.5%
11.3-26.3%
2.0-6.5%
12.7-37.5%
The values applied to the key assumptions in the value-in-use calculations are derived from a
combination of internal and external factors, based on past experience together with management\u2018s
future expectations about business performance. The terminal growth rates are based on published
economic statistical research for 2029. The discount rates (pre-tax) reflect the time value of money
and are based on the Group\u2018s weighted average cost of capital, adjusted for specific risks relating to the
country which represents a group of CGUs. Inputs into the discount rate calculation include a country
risk-free rate and inflation differential to the UK, country risk premium, market risk premium and
company specific premium.
Impairment sensitivities
Whilst management believes the year-end assumptions are realistic, it is possible that additional impairments
would be identified if any of the above assumptions were changed significantly. A sensitivity analysis has
been performed on each of these assumptions with the other variables held constant. An increase in the
discount rate by 1% would result in impairments of \u00a34.5m in in Sweden and \u00a30.8m in Denmark; a reduction
in the terminal growth rate by 1% would result in impairments of \u00a33.9m in Sweden. The reduction in
EBITDA on a pre-IFRS 16 basis of 10% in each forecast year would result in additional impairments of
\u00a36.5m in Denmark, \u00a32.0m in Sweden, \u00a32.0m in Rail Gourmet UK, \u00a32.5m in Hong Kong and \u00a31.0m Finland.
Rail Gourmet UK (\u00a313.1m) is also sensitive to winning new contracts. Furthermore, as announced after
the year-end, a wide-ranging review of the Continental European rail business will be launched. France,
Belgium and Switzerland (with total goodwill of \u00a399.0m) could be sensitive to the outcome of this review.
", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-514": { "value": "12. Goodwill and intangible assets
Indefinite life Definite life
intangible intangible
Goodwill assets assets Software Total
Cost \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
At 30 September 2023
634.5
58.0
68.4
138.6
899.5
Additions
\u2013
\u2013
\u2013
36.9
36.9
Business acquisitions\u00b9
80.5
\u2013
0.8
\u2013
81.3
Disposals
\u2013
\u2013
\u2013
(0.4)
(0.4)
Effect of movements in foreign exchange
(27.2)
\u2013
(0.5)
(3.4)
(31.1)
Other movements\u00b2
\u2013
\u2013
\u2013
2.0
2.0
At 30 September 2024
687.8
58.0
68.7
173.7
988.2
Additions
\u2013
\u2013
\u2013
21.6
21.6
Business acquisitions\u00b9
2.8
\u2013
\u2013
\u2013
2.8
Disposals
\u2013
\u2013
\u2013
(2.2)
(2.2)
Write-offs
\u2013
\u2013
\u2013
(24.5)
(24.5)
Effect of movements in foreign exchange
12.7
\u2013
0.2
(2.6)
10.3
Other movements\u00b2
\u2013
\u2013
\u2013
\u2013
\u2013
At 30 September 2025
703.3
58.0
68.9
166.0
996.2
Amortisation
At 30 September 2023
(72.4)
\u2013
(65.3)
(80.7)
(218.4)
Charge for the year
\u2013
\u2013
(0.7)
(7.9)
(8.6)
Impairments
(9.6)
\u2013
\u2013
\u2013
(9.6)
Disposals
\u2013
\u2013
\u2013
0.4
0.4
Effect of movements in foreign exchange
0.9
\u2013
0.2
2.6
3.7
At 30 September 2024
(81.1)
\u2013
(65.8)
(85.6)
(232.5)
Charge for the year
\u2013
\u2013
(0.8)
(9.6)
(10.4)
Impairments
(32.3)
\u2013
\u2013
\u2013
(32.3)
Disposals
\u2013
\u2013
\u2013
2.2
2.2
Effect of movements in foreign exchange
(2.7)
\u2013
(0.2)
(0.7)
(3.6)
At 30 September 2025
(116.1)
\u2013
(66.8)
(93.7)
(276.6)
Net book value
At 30 September 2025
587.2
58.0
2.1
72.3
719.6
At 30 September 2024
606.7
58.0
2.9
88.1
755.7
1 The amount of goodwill from business acquisitions during the year includes goodwill of \u00a37.7m from the Indonesia acquisition netted by the movements in relation to prior year acquistions. 2 The amount includes \u00a32.0m in relation to reclassification from property, plant and equipment. Indefinite life intangibles comprises of SSP\u2019s brands, which are protected by trademarks and for which there is no foreseeable limit to the period over which they are expected to generate net cash inflows. These are considered to have an indefinite life, given the strength and durability of these brands and the level of marketing support provided. The nature of the food and beverage industry is that obsolescence is not a common issue, with our major brands being originally created over 20 years ago. Software additions include capitalised payroll costs of \u00a34.5m (2024: \u00a312.0m). Write-offs represent IT transformation costs previously capitalised as software intangible assets (Note 6). Goodwill and indefinite life intangible assets are allocated to groups of cash-generating units (CGUs). Details of goodwill and indefinite life intangible assets allocated to groups of CGUs are provided in the table below:
Indefinite life
Goodwill intangible assets
2025 2024 2025 2024
\u00a3m \u00a3m \u00a3m \u00a3m
UK & Ireland
104.9
104.9
55.5
55.5
Rail Gourmet UK
13.1
13.1
\u2013
\u2013
North America
33.7
32.6
\u2013
\u2013
France
62.4
59.4
2.5
2.5
Belgium
8.5
8.3
\u2013
\u2013
Spain
46.4
44.2
\u2013
\u2013
Germany
\u2013
30.9
\u2013
\u2013
Switzerland
28.1
26.6
\u2013
\u2013
Finland
21.3
20.3
\u2013
\u2013
Norway
67.8
64.5
\u2013
\u2013
Sweden
37.1
34.6
\u2013
\u2013
Denmark
24.4
23.3
\u2013
\u2013
Greece
4.8
4.6
\u2013
\u2013
Egypt
4.7
4.7
\u2013
\u2013
Hungary
1.0
0.9
\u2013
\u2013
Australia
61.1
71.51
\u2013
\u2013
Hong Kong
26.4
26.6
\u2013
\u2013
Saudi Arabia
0.1
\u2013
\u2013
\u2013
Thailand
11.1
11.3
\u2013
\u2013
Indonesia
7.2
\u2013
\u2013
\u2013
India
23.1
24.4
\u2013
\u2013
587.2
606.7
58.0
58.0
The Group tests annually for impairment, or more frequently if there are indicators that goodwill might be impaired. Following the test, the goodwill impairment of \u00a332.3m was identified in relation to Germany mainly due to lower passanger number following ongoing infrastructure problems and construction work causing significant delays and disruptions. The recoverable amount of \u00a37.3m for Germany as at 30 September 2025 was based on value-in-use and was at the level of the CGU. The pre-tax discount rate applied to cash flow projections is 10.7% (2024: 13.2%). Management have included considerations relating to climate risk in the cashflows underpinning the value-in-use model. In the prior year following the test, the goodwill impairment of \u00a39.0m was identified in relation to Sweden following the renewal of a number of contracts in the air channel on higher rents. The recoverable amounts of a group of CGUs (i.e. a country) have been determined based on value-in-use calculations. These calculations require the use of estimates and assumptions over a forecast period of five years consistent with the most up-to-date budgets (the Group\u2018s Medium Term Plan) and plans that have been formally approved by the Board. Key assumptions for these calculations include terminal growth rate and discount rate (shown below) as well as sales and margin growth rates (which derive EBITDA) which are country-specific.
2025
2024
Terminal Discount Terminal Discount
growth rate rate growth rate rate
North America
1.9%
11.9%
2.0%
14.3%
Continental Europe
0.7-3.2%
10.7-14.1%
0.7-2.1%
12.1-15.7%
UK & Ireland
2.0%
12.2%
2.0%
13.0%
Rest of the World
2.3-6.5%
11.3-26.3%
2.0-6.5%
12.7-37.5%
The values applied to the key assumptions in the value-in-use calculations are derived from a combination of internal and external factors, based on past experience together with management\u2018s future expectations about business performance. The terminal growth rates are based on published economic statistical research for 2029. The discount rates (pre-tax) reflect the time value of money and are based on the Group\u2018s weighted average cost of capital, adjusted for specific risks relating to the country which represents a group of CGUs. Inputs into the discount rate calculation include a country risk-free rate and inflation differential to the UK, country risk premium, market risk premium and company specific premium. Impairment sensitivities Whilst management believes the year-end assumptions are realistic, it is possible that additional impairments would be identified if any of the above assumptions were changed significantly. A sensitivity analysis has been performed on each of these assumptions with the other variables held constant. An increase in the discount rate by 1% would result in impairments of \u00a34.5m in in Sweden and \u00a30.8m in Denmark; a reduction in the terminal growth rate by 1% would result in impairments of \u00a33.9m in Sweden. The reduction in EBITDA on a pre-IFRS 16 basis of 10% in each forecast year would result in additional impairments of \u00a36.5m in Denmark, \u00a32.0m in Sweden, \u00a32.0m in Rail Gourmet UK, \u00a32.5m in Hong Kong and \u00a31.0m Finland. Rail Gourmet UK (\u00a313.1m) is also sensitive to winning new contracts. Furthermore, as announced after the year-end, a wide-ranging review of the Continental European rail business will be launched. France, Belgium and Switzerland (with total goodwill of \u00a399.0m) could be sensitive to the outcome of this review.", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-494": { "value": "
13. Right-of-use assets
Land,
buildings and Equipment,
Concessions leasehold fixtures
contracts improvements and fittings Total
\u00a3m \u00a3m \u00a3m \u00a3m
At 1 October 2023
906.6
23.5
1.4
931.5
Additions
279.4
5.1
0.3
284.8
Acquisition
110.5
\u2013
\u2013
110.5
Depreciation charge in the period
(228.5)
(6.8)
(0.8)
(236.1)
Remeasurement adjustments
(3.7)
1.7
\u2013
(2.0)
Impairments
(6.1)
(0.2)
\u2013
(6.3)
Currency translation
(49.0)
(1.4)
\u2013
(50.4)
At 30 September 2024
1,009.2
21.9
0.9
1,032.0
Additions
294.4
8.6
0.6
303.6
Acquisition
8.1
\u2013
\u2013
8.1
Depreciation charge in the period
(266.4)
(9.8)
(0.6)
(276.8)
Remeasurement adjustments
102.7
1.5
\u2013
104.2
Impairments
(32.0)
(1.7)
(0.1)
(33.8)
Currency translation
23.5
0.3
\u2013
23.8
At 30 September 2025
1,139.5
20.8
0.8
1,161.1
Impairment of right-of-use assets and sensitivity analysis
Details of the impairment methodology and sensitivity analysis for right-of-use assets are provided
in note 11.
", "dimensions": { "concept": "ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-448": { "value": "13. Right-of-use assets
Land,
buildings and Equipment,
Concessions leasehold fixtures
contracts improvements and fittings Total
\u00a3m \u00a3m \u00a3m \u00a3m
At 1 October 2023
906.6
23.5
1.4
931.5
Additions
279.4
5.1
0.3
284.8
Acquisition
110.5
\u2013
\u2013
110.5
Depreciation charge in the period
(228.5)
(6.8)
(0.8)
(236.1)
Remeasurement adjustments
(3.7)
1.7
\u2013
(2.0)
Impairments
(6.1)
(0.2)
\u2013
(6.3)
Currency translation
(49.0)
(1.4)
\u2013
(50.4)
At 30 September 2024
1,009.2
21.9
0.9
1,032.0
Additions
294.4
8.6
0.6
303.6
Acquisition
8.1
\u2013
\u2013
8.1
Depreciation charge in the period
(266.4)
(9.8)
(0.6)
(276.8)
Remeasurement adjustments
102.7
1.5
\u2013
104.2
Impairments
(32.0)
(1.7)
(0.1)
(33.8)
Currency translation
23.5
0.3
\u2013
23.8
At 30 September 2025
1,139.5
20.8
0.8
1,161.1
Impairment of right-of-use assets and sensitivity analysis Details of the impairment methodology and sensitivity analysis for right-of-use assets are provided in note 11.
21. Lease liabilities
2025 2024
\u00a3m \u00a3m
Beginning of the year
(1,089.1)
(1,028.7)
Additions
(303.6)
(284.8)
Acquisitions
(3.2)
(47.7)
Interest charge in the year
(66.5)
(62.1)
Payment of lease liabilities
329.0
280.7
Remeasurement adjustments
(93.6)
10.7
Currency translation
(15.7)
42.8
At 30 September
(1,242.7)
(1,089.1)
Of which are:
Current lease liabilities
(321.9)
(298.7)
Non\u2013current lease liabilities
(920.8)
(790.4)
At 30 September
(1,242.7)
(1,089.1)
There have been no deferred fixed rent payments in the current year (2024: \u00a3nil).
Other information relating to leases
Note 28 presents a maturity analysis of the undiscounted payments due over the remaining lease term
for these liabilities.
The total cash outflow for leases in the year was \u00a3784.3m (2024: \u00a3735.8m), with \u00a3329.0m
(2024: \u00a3280.7m) being the payment of lease liabilities. The remaining rent payments are not capitalised
under IFRS 16, with \u00a3 11.7m (2024: \u00a311.8m) relating to short-term leases and \u00a3445.7m (2024: \u00a3452.0m)
to variable leases. There was an immaterial cash outflow for low-value leases.
The Group received an immaterial amount of income from subleasing right-of-use assets during the year.
The following table summarises the impact that a reasonable possible change in incremental borrowing
rate (\u2018IBR\u2019) would have had on the lease liability additions and modifications recognised during the year:
Increase/(decrease) in
lease liability recognised
\u00a3m
Increase in IBR of 1%
(19.3)
Decrease in IBR of 1%
17.8
", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-449": { "value": "
14. Investments in associates
The Group uses the equity accounting method to account for its associates, the carrying value of which
was \u00a322.0m as at 30 September 2025 (2024: \u00a321.5m). The following table summarises the movement
in investments in associates during the year:
2025 2024
\u00a3m \u00a3m
At the beginning of the year
21.5
16.2
Additions
\u2013
11.2
Share of profits for the year
8.2
5.4
Dividends received
(7.2)
(9.6)
Currency adjustment
(0.4)
(1.5)
Impairment
\u2013
\u2013
Other\u00b9
(0.1)
(0.2)
At the end of the year
22.0
21.5
1 The carrying amount of Cyprus Airports (F&B) Limited (49.98%) as at 30 September 2025 is \u00a3nil (2024: 49.98%) due to historically unrecognised
accumulated losses. In 2025, Cyprus Airports (F&B) Limited generated profits exceeding the accumulated losses brought forward and the Group
recognised its share amounting to \u00a34.0m. Cyprus Airports (F&B) Limited also paid out dividends in the amount of \u00a33.9m.
In September 2024 Extime and Epigo were legally merged.
During 2024 the Group also invested \u00a30.7m in GMR Hospitality Limited (India).
The financial information of the Group\u2018s associates included in their own financial statements required
by IFRS 12 \u2018Disclosure of Interests in Other Entities\u2018 has not been presented as all the Group\u2018s associates
are immaterial individually. Details of the Group\u2018s interests in associates are shown in note 42.
Associates Significant transactions with associated undertakings during the year, other than those included in note 14, are included in the table below. Related party transactions
2025 2024
\u00a3m \u00a3m
Sales to related parties
0.7
0.8
Purchases from related parties
(8.5)
(7.8)
Management fee income
3.5
2.3
Other income
2.4
3.2
Other expenses\u00b9
(16.2)
(17.9)
Amounts owed by related parties at the end of the year
5.3
3.8
Amounts owed to related parties at the end of the year\u00b2
(15.0)
(24.6)
1 The majority of other expenses relates to \u00a311.6m rent from Midway Partnership LLC (2024: \u00a313.1m). 2 The majority of amounts relates to \u00a312.0m loans (and accumulated interest) received from non-controlling interest shareholders mainly in Saudi Arabia and Hong Kong (2024: \u00a37.1m, mainly in Saudi Arabia and the Philippines), and the loan taken from Extime associate \u00a30m (2024: \u00a37.7m). ", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-515": { "value": "15. Deferred tax assets and liabilities Recognised deferred tax assets and liabilities Deferred tax assets and liabilities are attributable to the following:
Assets
Liabilities
2025 2024 2025 2024
\u00a3m \u00a3m \u00a3m \u00a3m
Intangible assets
4.0
0.4
(14.9)
(13.4)
Property, plant and equipment
0.1
1.6
(16.6)
(13.1)
Provisions
4.7
4.8
\u2013
\u2013
Tax losses carried forward
69.1
59.8
\u2013
\u2013
Surplus interest expense carried forward
14.1
12.5
\u2013
\u2013
Pensions
0.6
\u2013
(1.0)
(0.8)
ROU assets and lease liabilities
23.6
12.7
(14.5)
(16.4)
Other
6.1
5.8
(12.9)
(9.4)
Deferred tax assets/(liabilities)
122.3
97.6
(59.9)
(53.1)
Set\u2013off
(23.7)
(13.4)
23.7
13.4
Deferred tax assets/(liabilities)
98.6
84.2
(36.2)
(39.7)
Movement in net deferred tax during the year:
Recognised Recognised 30 September
30 September in income Recognised Currency
2024
in acquisitions
\u00b9
statement in reserves adjustment 2025
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Intangible assets
(13.0)
\u2013
2.1
\u2013
\u2013
(10.9)
Property, plant
and equipment
(11.6)
1.6
(6.8)
\u2013
0.3
(16.5)
Provisions
4.8
\u2013
\u2013
\u2013
(0.1)
4.7
Tax losses carried forward
59.8
\u2013
10.8
0.6
(2.1)
69.1
Surplus interest expense
carried forward
12.5
\u2013
1.9
\u2013
(0.3)
14.1
Pensions
(0.7)
\u2013
\u2013
0.3
\u2013
(0.4)
ROU assets and
lease liabilities
(3.6)
1.7
10.9
\u2013
0.1
9.1
Other
(3.7)
\u2013
(3.1)
\u2013
\u2013
(6.8)
44.5
3.3
15.8
0.9
(2.1)
62.4
1 The amount relates to the ARE acquisition in 2024 for which provisional amounts were recorded as at 30 September 2024, and the final fair values were recorded in the current year. Deferred tax assets are reviewed at each reporting date, taking into account the future expected profit profile and business model of each relevant company or country, evidence of historic taxable profits and any potential legislative restrictions on use. In considering their recoverability, the Group assesses the likelihood of their being recovered within a reasonably foreseeable timeframe, being typically a minimum of five years, and using the Group\u2019s medium-term plan, consistent with the basis used for the viability assessment and for impairment testing. During the period, further additional deferred tax assets of \u00a319.4m (2024: \u00a318.2m) have been recognised in respect of part of the US business\u2019s significant accumulated tax losses and other timing differences. The increase in the amount recognised follows the strengthening US performance driving improvements in medium-term operating profit forecasts and reduced interest costs following a capital injection. In light of the sustained profitability in North America, with the recognition of the additional amount of \u00a319.4m, the Group has now recognised total US deferred tax assets of \u00a337.2m at the year end, representing all US tax losses and tax credits other than those it expects are likely to expire. Following changes enacted under President Trump\u2019s One Big Beautiful Bill Act in July 2025, the extension of capital expensing relief as well as more generous interest deductibility measures mean that there is uncertainty over the US business\u2019s ability to use certain classes of losses (c.\u00a315m tax effect) and tax credits (c.\u00a313m tax effect) that are subject to expiry limitations and which remain unrecognised. The amount of the asset remaining unrecognised at the end of the year represents the Group\u2019s best estimate of amounts likely to expire, but carries with it a degree of uncertainty due to both: the inherent challenges of calculating taxable profits beyond the normal planning cycle; and, the outcome of discussions with minority interest partners regarding elections to be made in future tax returns concerning full year expensing relief for capital expenditure. The total tax value of US tax losses and tax credits subject to expiry is c.\u00a339m, of which c.\u00a311m have been recognised at the year-end and c.\u00a328m remain unrecognised. This represents a conservative estimate whereby the US business continues, with its minority interest partners, to claim the full amount of relief available under the US bonus depreciation rules. Sensitivities have been run to consider the impact of elections being made to opt out of the bonus depreciation rules. If such elections could be made in all cases, none of the losses and c.\u00a32m of the tax credits would expire. Of the c.\u00a328m amount that remains unrecognised, c.\u00a38m relates to losses and tax credits due to expire in the next 5 years. As at the end of the period, a potential deferred tax asset of approximately \u00a328m (2024: \u00a350m) remains unrecognised. This position, as well as the appropriateness of the recognition policy for deferred tax assets relating to other countries, will continue to be reviewed at each balance sheet date. Unrecognised deferred tax assets Unrecognised deferred tax assets in these financial statements are attributable to the following:
Gross value of
temporary differences
2025 2024
\u00a3m \u00a3m
Tax losses
637.0
594.5
Provisions and other temporary differences
115.7
100.2
Property, plant and equipment
17.7
6.3
770.4
701.0
Deferred tax assets on the above have not been recognised either because of uncertainty over the future ability of the relevant companies to generate taxable profits against which to offset them, or because the deferred tax assets relate to tax losses which are subject to restrictions on use or forfeiture due, for example, to time restrictions or change in ownership rules. Of the gross amounts unrecognised, the Group\u2019s best estimate of when certain losses and tax credits could expire is as follows: \u00a332.1m (2024: \u00a316.7m) in the next 5 years; \u00a345.7m (2024: \u00a318.1m) in the next 5 to 10 years; \u00a320.5m (2024: \u00a37.2m) in the next 10 to 20 years. The largest proportion of the unrecognised deferred tax assets relate to carried forward losses in overseas territories, principally France and Germany where there is a history of losses for tax purposes and where the use of those losses is not considered probable in the near future, and the US to the extent of losses at risk of expiring before they can be used. There are unremitted earnings in overseas subsidiaries of \u00a352.3m (2024: \u00a346.1m) which would be subject to additional tax of \u00a35.2m (2024: \u00a34.6m) if the Group chooses to remit those profits back to the UK. No deferred tax liability has been provided on these earnings because the Group is in a position to control the reversal of the temporary differences and it is probable that such differences will not reverse in the foreseeable future. As stated at note 9. Taxation, the Group is continuing to evaluate the impact of the OECD\u2019s BEPS Pillar Two rules. The Group has applied the mandatory exception introduced by the amendment made to IAS 12 Income Taxes in May 2023 under which a company is required not to recognise or disclose information about deferred tax assets and liabilities related to the BEPS Pillar Two rules.", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-526": { "value": "15. Deferred tax assets and liabilities Recognised deferred tax assets and liabilities Deferred tax assets and liabilities are attributable to the following:
Assets
Liabilities
2025 2024 2025 2024
\u00a3m \u00a3m \u00a3m \u00a3m
Intangible assets
4.0
0.4
(14.9)
(13.4)
Property, plant and equipment
0.1
1.6
(16.6)
(13.1)
Provisions
4.7
4.8
\u2013
\u2013
Tax losses carried forward
69.1
59.8
\u2013
\u2013
Surplus interest expense carried forward
14.1
12.5
\u2013
\u2013
Pensions
0.6
\u2013
(1.0)
(0.8)
ROU assets and lease liabilities
23.6
12.7
(14.5)
(16.4)
Other
6.1
5.8
(12.9)
(9.4)
Deferred tax assets/(liabilities)
122.3
97.6
(59.9)
(53.1)
Set\u2013off
(23.7)
(13.4)
23.7
13.4
Deferred tax assets/(liabilities)
98.6
84.2
(36.2)
(39.7)
Movement in net deferred tax during the year:
Recognised Recognised 30 September
30 September in income Recognised Currency
2024
in acquisitions
\u00b9
statement in reserves adjustment 2025
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Intangible assets
(13.0)
\u2013
2.1
\u2013
\u2013
(10.9)
Property, plant
and equipment
(11.6)
1.6
(6.8)
\u2013
0.3
(16.5)
Provisions
4.8
\u2013
\u2013
\u2013
(0.1)
4.7
Tax losses carried forward
59.8
\u2013
10.8
0.6
(2.1)
69.1
Surplus interest expense
carried forward
12.5
\u2013
1.9
\u2013
(0.3)
14.1
Pensions
(0.7)
\u2013
\u2013
0.3
\u2013
(0.4)
ROU assets and
lease liabilities
(3.6)
1.7
10.9
\u2013
0.1
9.1
Other
(3.7)
\u2013
(3.1)
\u2013
\u2013
(6.8)
44.5
3.3
15.8
0.9
(2.1)
62.4
1 The amount relates to the ARE acquisition in 2024 for which provisional amounts were recorded as at 30 September 2024, and the final fair values were recorded in the current year. Deferred tax assets are reviewed at each reporting date, taking into account the future expected profit profile and business model of each relevant company or country, evidence of historic taxable profits and any potential legislative restrictions on use. In considering their recoverability, the Group assesses the likelihood of their being recovered within a reasonably foreseeable timeframe, being typically a minimum of five years, and using the Group\u2019s medium-term plan, consistent with the basis used for the viability assessment and for impairment testing. During the period, further additional deferred tax assets of \u00a319.4m (2024: \u00a318.2m) have been recognised in respect of part of the US business\u2019s significant accumulated tax losses and other timing differences. The increase in the amount recognised follows the strengthening US performance driving improvements in medium-term operating profit forecasts and reduced interest costs following a capital injection. In light of the sustained profitability in North America, with the recognition of the additional amount of \u00a319.4m, the Group has now recognised total US deferred tax assets of \u00a337.2m at the year end, representing all US tax losses and tax credits other than those it expects are likely to expire. Following changes enacted under President Trump\u2019s One Big Beautiful Bill Act in July 2025, the extension of capital expensing relief as well as more generous interest deductibility measures mean that there is uncertainty over the US business\u2019s ability to use certain classes of losses (c.\u00a315m tax effect) and tax credits (c.\u00a313m tax effect) that are subject to expiry limitations and which remain unrecognised. The amount of the asset remaining unrecognised at the end of the year represents the Group\u2019s best estimate of amounts likely to expire, but carries with it a degree of uncertainty due to both: the inherent challenges of calculating taxable profits beyond the normal planning cycle; and, the outcome of discussions with minority interest partners regarding elections to be made in future tax returns concerning full year expensing relief for capital expenditure. The total tax value of US tax losses and tax credits subject to expiry is c.\u00a339m, of which c.\u00a311m have been recognised at the year-end and c.\u00a328m remain unrecognised. This represents a conservative estimate whereby the US business continues, with its minority interest partners, to claim the full amount of relief available under the US bonus depreciation rules. Sensitivities have been run to consider the impact of elections being made to opt out of the bonus depreciation rules. If such elections could be made in all cases, none of the losses and c.\u00a32m of the tax credits would expire. Of the c.\u00a328m amount that remains unrecognised, c.\u00a38m relates to losses and tax credits due to expire in the next 5 years. As at the end of the period, a potential deferred tax asset of approximately \u00a328m (2024: \u00a350m) remains unrecognised. This position, as well as the appropriateness of the recognition policy for deferred tax assets relating to other countries, will continue to be reviewed at each balance sheet date. Unrecognised deferred tax assets Unrecognised deferred tax assets in these financial statements are attributable to the following:
Gross value of
temporary differences
2025 2024
\u00a3m \u00a3m
Tax losses
637.0
594.5
Provisions and other temporary differences
115.7
100.2
Property, plant and equipment
17.7
6.3
770.4
701.0
Deferred tax assets on the above have not been recognised either because of uncertainty over the future ability of the relevant companies to generate taxable profits against which to offset them, or because the deferred tax assets relate to tax losses which are subject to restrictions on use or forfeiture due, for example, to time restrictions or change in ownership rules. Of the gross amounts unrecognised, the Group\u2019s best estimate of when certain losses and tax credits could expire is as follows: \u00a332.1m (2024: \u00a316.7m) in the next 5 years; \u00a345.7m (2024: \u00a318.1m) in the next 5 to 10 years; \u00a320.5m (2024: \u00a37.2m) in the next 10 to 20 years. The largest proportion of the unrecognised deferred tax assets relate to carried forward losses in overseas territories, principally France and Germany where there is a history of losses for tax purposes and where the use of those losses is not considered probable in the near future, and the US to the extent of losses at risk of expiring before they can be used. There are unremitted earnings in overseas subsidiaries of \u00a352.3m (2024: \u00a346.1m) which would be subject to additional tax of \u00a35.2m (2024: \u00a34.6m) if the Group chooses to remit those profits back to the UK. No deferred tax liability has been provided on these earnings because the Group is in a position to control the reversal of the temporary differences and it is probable that such differences will not reverse in the foreseeable future. As stated at note 9. Taxation, the Group is continuing to evaluate the impact of the OECD\u2019s BEPS Pillar Two rules. The Group has applied the mandatory exception introduced by the amendment made to IAS 12 Income Taxes in May 2023 under which a company is required not to recognise or disclose information about deferred tax assets and liabilities related to the BEPS Pillar Two rules.", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-450": { "value": "
16. Inventories
2025 2024
\u00a3m \u00a3m
Food and beverages
39.9
36.6
Other
5.7
8.9
45.6
45.5
", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-495": { "value": "
17. Trade and other receivables
2025 2024
\u00a3m \u00a3m
Trade receivables
38.4
31.0
Other receivables\u00b9
214.7
183.4
Prepayments
39.4
38.4
Accrued income
10.3
19.6
302.8
272.4
Of which:
Non\u2013current (other receivables)
108.0
105.7
Current
194.8
166.7
1 Other receivables include long-term security deposits of \u00a349.4m (2024: \u00a357.8m) relating to some of the Group\u2019s concession agreements,
sales tax receivable of \u00a323.3m (2024: \u00a319.6m), purchasing income of \u00a326.3m (2024: \u00a317.7m) and \u00a377.3m (2024: \u00a354.3m) due from non-controlling
interest equity shareholders in certain of the Group\u2019s US subsidiaries which relate to capital contributions owed in return for their equity stakes.
These contributions are used towards unit fixed asset buildouts and are received in accordance with the cash requirements of the subsidiary.
Capital contributions owed by the Group company which is the immediate parent of these subsidiaries are eliminated on consolidation.
The value of contract assets was not material at the reporting date.
", "dimensions": { "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-453": { "value": "17. Trade and other receivables
2025 2024
\u00a3m \u00a3m
Trade receivables
38.4
31.0
Other receivables\u00b9
214.7
183.4
Prepayments
39.4
38.4
Accrued income
10.3
19.6
302.8
272.4
Of which:
Non\u2013current (other receivables)
108.0
105.7
Current
194.8
166.7
1 Other receivables include long-term security deposits of \u00a349.4m (2024: \u00a357.8m) relating to some of the Group\u2019s concession agreements, sales tax receivable of \u00a323.3m (2024: \u00a319.6m), purchasing income of \u00a326.3m (2024: \u00a317.7m) and \u00a377.3m (2024: \u00a354.3m) due from non-controlling interest equity shareholders in certain of the Group\u2019s US subsidiaries which relate to capital contributions owed in return for their equity stakes. These contributions are used towards unit fixed asset buildouts and are received in accordance with the cash requirements of the subsidiary. Capital contributions owed by the Group company which is the immediate parent of these subsidiaries are eliminated on consolidation. The value of contract assets was not material at the reporting date.", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-451": { "value": "
18. Cash and cash equivalents
2025 2024
\u00a3m \u00a3m
Cash at bank and in hand
229.7
157.1
Cash equivalents
112.3
97.7
342.0
254.8
", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-452": { "value": "
19. Short-term and long-term borrowings
2025 2024
Current liabilities \u00a3m \u00a3m
Bank loans
(20.4)
(12.2)
US Private Placement notes
(98.1)
\u2013
(118.5)
(12.2)
Non\u2013current liabilities
Bank loans
(155.0)
(314.1)
US Private Placement notes
(642.7)
(521.0)
(797.7)
(835.1)
US Private Placement (\u2018USPP\u2019) Notes
As at 30 September 2025 and following the new issuance of EUR240m in January 2025 (GBP209.6m),
the Group had USPP Notes totalling GBP741.8m.
The following notes were drawn as at 30 September 2025:
Drawn
Currency
Amount in
Coupon
Maturity
Oct 2018
USD
39,106,000
4.35%
Oct 2025
Oct 2018
GBP
21,000,000
2.85%
Oct 2025
Jul 2019
USD
64,652,400
4.06%
Jul 2026
Oct 2018
USD
38,986,800
4.50%
Oct 2028
Oct 2018
GBP
20,404,000
3.06%
Oct 2028
Oct 2018
USD
39,165,600
4.60%
Oct 2030
Jul 2019
EUR
56,741,800
2.11%
Jul 2031
Dec 2019
USD
65,129,200
4.25%
Dec 2027
Dec 2019
USD
64,652,400
4.35%
Dec 2029
Apr 2024
EUR
240,000,000
4.89%
Apr 2029
Jan 2025
EUR
120,000,000
3.75%
Jan 2028
Jan 2025
EUR
120,000,000
3.99%
Jan 2030
Bank loans held through the Group\u2019s UK subsidiary SSP Financing Limited
As at 30 September 2025, after repaying the GBP Term Loan of GBP150.0m, the Group had Term Loan
borrowings of EUR175.6m (GBP153.4m) which mature on 12 July 2027 and accrue cash-pay interest
at the relevant benchmark rate plus a margin. The margin stayed at 2.25% up until 4 June 2025 when
it increased to 2.50%.
As at 30 September 2025, the Group\u2019s GBP300m Revolving Credit Facility (\u2018RCF\u2019), which matures
on 12 July 2028, remained undrawn.
When drawn, this facility accrues cash-pay interest at the relevant benchmark rate plus a margin,
which was 2.25% per annum as at 30 September 2025. A commitment and utilisation fee also applies
to this facility.
Under its facilities agreements, the Group must comply with two key financial covenants on an ongoing
basis: Net Debt Cover less than 3.25:1, being the ratio of Net Debt to EBITDA; and Interest Cover more
than 4:1, being the ratio of EBITDA to Interest Expense, EBITDA being on an adjusted underlying
pre-IFRS 16 basis. These covenants are tested biannually.
Bank loans held through subsidiaries in France
As at 30 September 2025, a number of subsidiaries in France had total outstanding borrowings of
EUR12.6m (GBP11.0m) (2024: EUR 26.5m or GBP22.0m). A portion of this debt (EUR3.2m) has interest of
2.14% per annum and is subject to monthly repayments, with final maturity in March 2026. The remaining
portion (EUR9.4m) has interest at 2.18% per annum and is repaid quarterly, with final maturity in
December 2027.
28. Financial instruments
(a) Fair values of financial assets and liabilities
All financial assets and financial liabilities are carried at amortised cost, except for derivatives which
are held at fair value through the income statement.
The fair values of all financial assets and financial liabilities by class, together with their carrying amounts
shown in the balance sheet, are as follows:
Carrying Fair Carrying Fair
amount value amount value
2025 2025 2024 2024
Financial assets measured at amortised cost \u00a3m \u00a3m \u00a3m \u00a3m
Cash and cash equivalents
342.0
342.0
254.8
254.8
Trade and other receivables
253.1
253.1
214.3
214.3
Total financial assets measured at amortised cost
595.1
595.1
469.1
469.1
Non-derivative financial liabilities measured at
amortised cost
Bank loans
(175.4)
(175.4)
(326.3)
(326.3)
US Private Placement notes
(740.8)
(741.8)
(521.0)
(521.5)
Lease liabilities
(1,242.7)
(1,242.7)
(1,089.1)
(1,089.1)
Trade and other payables
(838.2)
(838.2)
(689.0)
(689.0)
Total financial liabilities measured at amortised cost
(2,997.1)
(2,998.1)
(2,625.4)
(2,625.9)
Derivative financial liabilities
Interest rate swaps
(0.6)
(0.6)
(0.7)
(0.7)
Total derivative financial liabilities
(0.6)
(0.6)
(0.7)
(0.7)
Bank loans and US Private Placement notes
Fair value is calculated based on the present value of future principal and interest cash flows, discounted
at the market rate of interest at the balance sheet date. Bank loans are categorised as level 2 financial
liabilities, whereby inputs which are used in the valuation of these financial liabilities and have a
significant effect on the fair value are observable, either directly or indirectly.
Lease liabilities
Fair value is based on the present value of the future lease payments, discounted at the rate implicit
in the lease or, where this is not known, the incremental borrowing rate.
Finance lease liabilities
Fair value is based on the present value of the future lease payments, discounted at the rate implicit
in the lease or, where this is not known, the incremental borrowing rate.
Other non-derivative financial instruments (excluding bank loans and US Private Placement notes)
Due to the short-term nature of non-derivative financial instruments (excluding bank loans), the fair value
is approximate to the carrying value.
(b) Credit risk
Concentrations of credit risk with respect to trade receivables are limited, due to the Group\u2019s customer
base being large and diverse, with two external debtors representing more than 10% of the total balance.
The Group has no other significant concentration of debtors with no other debtor representing more
than 10%. The ageing of trade receivables at the balance sheet date was as follows:
2025 2024
\u00a3m \u00a3m
Total trade receivables
44.9
38.8
Less: loss allowance
(6.5)
(7.8)
38.4
31.0
Of which:
Not yet due
30.4
12.4
Overdue, between 0 and 6 months
11.2
22.3
Overdue, more than 6 months
3.3
4.1
Loss allowance
(6.5)
(7.8)
38.4
31.0
The movement in the loss allowance in respect of trade receivables during the year was as follows:
2025 2024
\u00a3m \u00a3m
At 1 October
(7.8)
(9.5)
Charged in the year
(0.8)
(0.6)
Reversed in the year
0.6
1.9
Utilised in the year
1.3
0.1
Currency adjustment
0.2
0.3
At 30 September
(6.5)
(7.8)
Expected credit losses
The Group applies the simplified approach and records lifetime expected credit losses for trade
receivables. Loss allowances have been recognised for trade receivables that have been identified
as credit impaired. The Group has assessed customer balances in relation to their operating sector
(such as air or rail), receivable ageing and other indicators of risk to recoverability.
(c) Credit quality of cash at bank and short-term deposits
The credit quality of cash at bank and short-term deposits has been assessed by reference to Moody\u2018s
external ratings as follows:
2025 2024
\u00a3m \u00a3m
High grade
31.4
66.5
Upper medium grade
126.5
49.5
Medium grade
39.9
14.6
Non-investment grade
1.0
16.3
Unrated
112.9
93.5
311.7
240.4
Cash in hand and in transit
30.3
14.4
342.0
254.8
(d) Financial risk management
The main financial risks of the Group relate to the availability of funds to meet business needs, the risk
of default by counterparties to financial transactions, and fluctuations in interest and foreign exchange
rates. In this regard, the treasury function is mandated by the Board to manage the financial risks that
arise in relation to underlying business needs. The function has clear policies and operating parameters,
and its activities are regularly reviewed by the Board to ensure compliance. The function does not
operate as a profit centre and speculative transactions are not permitted.
Financial instruments, including derivatives, are used on occasion to manage the main financial risks
arising during the course of business. These risks are liquidity risk and market risk and are discussed
further below.
Liquidity risk
The Group\u2018s objective in managing liquidity risk is to ensure that it can meet its financial obligations as
and when they fall due. In order to achieve this, the treasury department maintains an appropriate level
of funds and facilities to meet each year\u2018s planned funding requirement.
In January 2025 the Group raised \u20ac240m via the US Private Placement market, as mentioned above.
The following are the remaining contractual maturities of financial liabilities at the reporting date.
2025
Carrying Contractual 1 year 1 to 2 to
amount cash flows or less <2 years <5 years >5 years
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Non-derivative
financial liabilities
Bank loans
(175.4)
(189.1)
(27.5)
(161.6)
\u2013
\u2013
US Private
Placement notes
(740.8)
(857.0)
(127.8)
(26.8)
(622.0)
(80.4)
Lease liabilities
(1,242.7)
(1,835.5)
(351.4)
(323.6)
(730.7)
(429.8)
Trade and other payables
(838.2)
(838.2)
(836.5)
(0.8)
\u2013
(0.9)
(2,997.1)
(3,719.8)
(1,343.2)
(512.8)
(1,352.7)
(511.1)
2024
Carrying Contractual 1 year 1 to 2 to
amount cash flows or less <2 years <5 years >5 years
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Non-derivative
financial liabilities
Bank loans
(326.3)
(366.9)
(29.4)
(25.0)
(312.5)
\u2013
US Private
Placement notes
(521.0)
(618.1)
(22.3)
(119.7)
(346.2)
(129.9)
Lease liabilities
(1,089.1)
(1,555.0)
(285.5)
(284.4)
(630.0)
(355.1)
Trade and other payables
(689.0)
(689.0)
(687.5)
(0.5)
\u2013
(1.0)
(2,625.4)
(3,229.0)
(1,024.7)
(429.6)
(1,288.7)
(486.0)
Market risk
Market risk is the risk that changes in market prices, such as foreign exchange rates and interest rates,
will affect the Group\u2018s income or the value of its holdings of financial instruments. These are discussed
further below.
Currency risk
Although the functional currency of the Group is Sterling, the Group\u2018s operating cash flows are
transacted in a number of different currencies. The Group\u2018s policy in managing this financial currency
risk is to use foreign currency denominated borrowings to ensure that interest costs arise in currencies
that reflect the operating cash flows, thereby minimising net cash flows in foreign currencies. As the mix
of foreign currency cash flows generated by the business changes over time, there may be a requirement
to restructure borrowings (via financial instruments or other treasury products) to maintain this hedge.
The Board reviews financial currency risk at least once a year.
The Group uses currency denominated borrowings to hedge the exposure of a portion of its net
investment in overseas operations (with non-Sterling functional currency) against changes in value
due to changes in foreign exchange rates. An economic relationship has been identified as both the
net investment in overseas operations, and the currency denominated borrowings used as the related
hedging instrument, are subject to currency risk, and changes in foreign exchange rates would cause
their values to move in opposite directions.
As at 30 September 2025, the fair value of bank loans and US Private Placement debt used as hedging
instruments was \u00a3853.9m (2024: \u00a3626.3m). Of this, \u00a3622.3m was in respect of Euro exposure and
\u00a3231.6m in respect of the US Dollar exposure.
There were no reclassifications from foreign currency translation reserve and external borrowings
in foreign currencies did not exceed the investments in respective countries.
No sensitivity analysis is provided in respect of currency risk as the Group\u2018s currency exposure mainly
relates to translation risk as discussed above.
The currency profile of the cash balances of the Group at 30 September 2025 was as follows:
2025 2024
Cash at bank and in hand \u00a3m \u00a3m
Sterling
103.3
32.8
Other currencies
238.7
222.0
342.0
254.8
Interest rate risk The interest rate and currency profile of the Group\u2018s bank loans at 30 September 2025 was as follows:
Floating-rate liabilities
Fixed-rate liabilities
Total
2025 2024 2025 2024 2025 2024
Currency \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Sterling
\u2013
(75.0)
(41.4)
(116.4)
(41.4)
(191.4)
Euro
(74.8)
(71.3)
(558.5)
(344.0)
(633.3)
(415.3)
US Dollar
\u2013
\u2013
(231.6)
(233.0)
(231.6)
(233.0)
Saudi Riyal
\u2013
\u2013
(8.9)
\u2013
(8.9)
\u2013
Hong Kong Dollar
\u2013
\u2013
(1.6)
\u2013
(1.6)
\u2013
Philippine Peso
(0.4)
\u2013
\u2013
\u2013
(0.4)
\u2013
Indian Rupee
\u2013
(0.8)
\u2013
\u2013
\u2013
(0.8)
(75.2)
(147.1)
(842.0)
(693.4)
(917.2)
(840.5)
Sensitivity analysis The effect of a 1% increase in interest rates prevailing at the balance sheet date on the Group\u2019s cash and cash equivalents and debt subject to variable rates of interest at the balance sheet date would be to decrease profit for the year (after tax) by an immaterial amount. A similar 1% decrease in interest rates would result in an equal and opposite effect over the course of a year. (e) Capital management The Group\u2018s policy is to maintain a strong capital base so as to maintain investor, creditor and market confidence and to sustain future development. The Group\u2018s capital is represented by the share capital and reserves (as set out in note 24), retained earnings, and net debt. The funding requirements of the Group are met by a mix of long-term borrowings, medium-term borrowings, short-term borrowings (under its Revolving Credit Facility) and available cash.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-496": { "value": "19. Short-term and long-term borrowings
2025 2024
Current liabilities \u00a3m \u00a3m
Bank loans
(20.4)
(12.2)
US Private Placement notes
(98.1)
\u2013
(118.5)
(12.2)
Non\u2013current liabilities
Bank loans
(155.0)
(314.1)
US Private Placement notes
(642.7)
(521.0)
(797.7)
(835.1)
US Private Placement (\u2018USPP\u2019) Notes As at 30 September 2025 and following the new issuance of EUR240m in January 2025 (GBP209.6m), the Group had USPP Notes totalling GBP741.8m. The following notes were drawn as at 30 September 2025:
Drawn
Currency
Amount in
Coupon
Maturity
Oct 2018
USD
39,106,000
4.35%
Oct 2025
Oct 2018
GBP
21,000,000
2.85%
Oct 2025
Jul 2019
USD
64,652,400
4.06%
Jul 2026
Oct 2018
USD
38,986,800
4.50%
Oct 2028
Oct 2018
GBP
20,404,000
3.06%
Oct 2028
Oct 2018
USD
39,165,600
4.60%
Oct 2030
Jul 2019
EUR
56,741,800
2.11%
Jul 2031
Dec 2019
USD
65,129,200
4.25%
Dec 2027
Dec 2019
USD
64,652,400
4.35%
Dec 2029
Apr 2024
EUR
240,000,000
4.89%
Apr 2029
Jan 2025
EUR
120,000,000
3.75%
Jan 2028
Jan 2025
EUR
120,000,000
3.99%
Jan 2030
Bank loans held through the Group\u2019s UK subsidiary SSP Financing Limited As at 30 September 2025, after repaying the GBP Term Loan of GBP150.0m, the Group had Term Loan borrowings of EUR175.6m (GBP153.4m) which mature on 12 July 2027 and accrue cash-pay interest at the relevant benchmark rate plus a margin. The margin stayed at 2.25% up until 4 June 2025 when it increased to 2.50%. As at 30 September 2025, the Group\u2019s GBP300m Revolving Credit Facility (\u2018RCF\u2019), which matures on 12 July 2028, remained undrawn. When drawn, this facility accrues cash-pay interest at the relevant benchmark rate plus a margin, which was 2.25% per annum as at 30 September 2025. A commitment and utilisation fee also applies to this facility. Under its facilities agreements, the Group must comply with two key financial covenants on an ongoing basis: Net Debt Cover less than 3.25:1, being the ratio of Net Debt to EBITDA; and Interest Cover more than 4:1, being the ratio of EBITDA to Interest Expense, EBITDA being on an adjusted underlying pre-IFRS 16 basis. These covenants are tested biannually. Bank loans held through subsidiaries in France As at 30 September 2025, a number of subsidiaries in France had total outstanding borrowings of EUR12.6m (GBP11.0m) (2024: EUR 26.5m or GBP22.0m). A portion of this debt (EUR3.2m) has interest of 2.14% per annum and is subject to monthly repayments, with final maturity in March 2026. The remaining portion (EUR9.4m) has interest at 2.18% per annum and is repaid quarterly, with final maturity in December 2027. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-454": { "value": "
20. Trade and other payables
2025 2024
\u00a3m \u00a3m
Trade payables
(176.1)
(139.2)
Other payables\u00b9
(347.8)
(196.6)
Other taxation and social security
(32.4)
(29.5)
Accruals\u00b2
(311.1)
(350.8)
Deferred income
(3.2)
(2.4)
(870.6)
(718.5)
1 Including non-current payables amounting to \u00a3 1.7m (2024: \u00a31.5m). and Supply Chain Financing of \u00a3154.4m (2024: nil).
2 Accruals mainly relate to rent and capital expenditure.
Other payables include Supply Chain Financing of \u00a3154.4m (2024: \u00a3nil), capital creditors of \u00a315.0m
(2024: \u00a314.7m), accrued holiday pay of \u00a332.3m (2024: \u00a329.8m), employee related costs of \u00a372.5m
(2024: \u00a393.2m) and sales tax of \u00a336.4m (2024: \u00a339.8m).
As noted in Accounting Policies 1.8, the Group participates in Supply Chain Finance arrangements
in which third-party payment service providers pay the Group\u2019s suppliers before the invoice due date.
The Group then settles the liability at a later date.
At the end of the period, the amount contracted under these arrangements was \u00a3154.4m (2024: nil) which
is shown under Other payables. The supplier invoices covered have maximum underlying terms of up to
30 days (2024: nil), and we settle with the payment service providers in a maximum of 45 days (2024: nil).
2025 2024
\u00a3m \u00a3m
Carrying amount of Other payables that were part of a supplier finance
arrangement during the year
265.0
\u2013
Of which suppliers have received payment as at end of the year
110.6
\u2013
There were no significant non-cash changes in the carrying amount of the trade payables included in the
Group\u2019s supplier arrangement.
The value of contract liabilities was not material at the reporting date.
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-516": { "value": "20. Trade and other payables
2025 2024
\u00a3m \u00a3m
Trade payables
(176.1)
(139.2)
Other payables\u00b9
(347.8)
(196.6)
Other taxation and social security
(32.4)
(29.5)
Accruals\u00b2
(311.1)
(350.8)
Deferred income
(3.2)
(2.4)
(870.6)
(718.5)
1 Including non-current payables amounting to \u00a3 1.7m (2024: \u00a31.5m). and Supply Chain Financing of \u00a3154.4m (2024: nil). 2 Accruals mainly relate to rent and capital expenditure. Other payables include Supply Chain Financing of \u00a3154.4m (2024: \u00a3nil), capital creditors of \u00a315.0m (2024: \u00a314.7m), accrued holiday pay of \u00a332.3m (2024: \u00a329.8m), employee related costs of \u00a372.5m (2024: \u00a393.2m) and sales tax of \u00a336.4m (2024: \u00a339.8m). As noted in Accounting Policies 1.8, the Group participates in Supply Chain Finance arrangements in which third-party payment service providers pay the Group\u2019s suppliers before the invoice due date. The Group then settles the liability at a later date. At the end of the period, the amount contracted under these arrangements was \u00a3154.4m (2024: nil) which is shown under Other payables. The supplier invoices covered have maximum underlying terms of up to 30 days (2024: nil), and we settle with the payment service providers in a maximum of 45 days (2024: nil).
2025 2024
\u00a3m \u00a3m
Carrying amount of Other payables that were part of a supplier finance
arrangement during the year
265.0
\u2013
Of which suppliers have received payment as at end of the year
110.6
\u2013
There were no significant non-cash changes in the carrying amount of the trade payables included in the Group\u2019s supplier arrangement. The value of contract liabilities was not material at the reporting date.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-497": { "value": "20. Trade and other payables
2025 2024
\u00a3m \u00a3m
Trade payables
(176.1)
(139.2)
Other payables\u00b9
(347.8)
(196.6)
Other taxation and social security
(32.4)
(29.5)
Accruals\u00b2
(311.1)
(350.8)
Deferred income
(3.2)
(2.4)
(870.6)
(718.5)
1 Including non-current payables amounting to \u00a3 1.7m (2024: \u00a31.5m). and Supply Chain Financing of \u00a3154.4m (2024: nil). 2 Accruals mainly relate to rent and capital expenditure. Other payables include Supply Chain Financing of \u00a3154.4m (2024: \u00a3nil), capital creditors of \u00a315.0m (2024: \u00a314.7m), accrued holiday pay of \u00a332.3m (2024: \u00a329.8m), employee related costs of \u00a372.5m (2024: \u00a393.2m) and sales tax of \u00a336.4m (2024: \u00a339.8m). As noted in Accounting Policies 1.8, the Group participates in Supply Chain Finance arrangements in which third-party payment service providers pay the Group\u2019s suppliers before the invoice due date. The Group then settles the liability at a later date. At the end of the period, the amount contracted under these arrangements was \u00a3154.4m (2024: nil) which is shown under Other payables. The supplier invoices covered have maximum underlying terms of up to 30 days (2024: nil), and we settle with the payment service providers in a maximum of 45 days (2024: nil).
2025 2024
\u00a3m \u00a3m
Carrying amount of Other payables that were part of a supplier finance
arrangement during the year
265.0
\u2013
Of which suppliers have received payment as at end of the year
110.6
\u2013
There were no significant non-cash changes in the carrying amount of the trade payables included in the Group\u2019s supplier arrangement. The value of contract liabilities was not material at the reporting date.", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-455": { "value": "
22. Post-employment benefit obligations
Group
The Group operates a number of post-employment benefit schemes including both defined contribution
and defined benefit schemes. In respect of the defined contribution schemes, amounts paid during the
year were \u00a320.8m (2024: \u00a321.4m) across the Group. There are no contributions outstanding at the
balance sheet date. The principal defined contribution scheme is called the \u2018SSP Group Pension Scheme\u2019.
The Group operates a combination of funded and unfunded defined benefit schemes across Europe,
the respective net plan liabilities of which are presented below:
2025 2024
\u00a3m \u00a3m
Funded schemes (see (a) below)
0.2
1.2
Unfunded schemes (see (b) below)
(7.4)
(10.0)
(7.2)
(8.8)
These defined benefit plans expose the Group to actuarial risks, such as longevity risk, currency risk,
interest rate risk and market (investment) risk. The plans are administered by pension funds that are
legally separate from the Group and are required to act in the best interests of the plan participants.
The Group expects to pay \u00a30.8m in contributions to its defined benefit plans in 2026. As at 30 September
2025, the weighted average duration of the defined benefit obligation was 11 years (2024: 12 years).
Information disclosed below is aggregated by funded and unfunded schemes.
(a) Funded schemes
The Group operates funded schemes in the UK and Norway. In the UK, the Group participates in
the Railways Pension Scheme (RPS) via the Rail Gourmet UK Limited Shared Cost Section (RG section),
which is a final salary scheme and provides benefits linked to salary at retirement or earlier date of
leaving service. The RG section covers some permanent managerial, administrative and operational
staff of Rail Gourmet UK Limited and is closed to new entrants.
In June 2023, the High Court issued a judgment in Virgin Media Limited v NTL Pension Trustees II Limited
and others, which raised concerns over the validity of certain historical pension amendments made
without the actuarial confirmation required under legislation.
On 2 September 2025, the Government published draft amendments to the Pensions Scheme Bill. These
amendments propose allowing pension schemes to retrospectively obtain written actuarial confirmation
for historical benefit changes, thereby addressing the legal uncertainty created by the ruling. The draft
legislation remains subject to Parliamentary approval.
Following a review of the draft legislation, its potential impact, and pension amendments made,
the Directors do not expect the Virgin Media ruling to result in any additional liabilities for the Group.
Accordingly, the defined benefit obligation (DBO) has not been adjusted and continues to reflect
the pension benefits currently being administered.
The RG section was subject to its last full actuarial valuation by a qualified actuary as at 31 December 2022.
These results have been used by a qualified independent actuary in the valuation of the scheme as at
30 September 2025 for the purposes of IAS 19 \u2018Employee Benefits\u2019.
The actuarial valuation as at 31 December 2022 and a revised Schedule of Contributions has been agreed
between the Trustees and the Company as part of the 2022 valuation.
The results of the triennial funding valuation of the RG section, as at 31 December 2022, showed a
funding level of 102.40%. The reduction in the funding level, compared to the 2019 valuation, was due
to some de-risking of the investment strategy by the Trustees.
Following the finalisation of the 31 December 2022 valuation the agreed contribution rates were
as follows:
From 1 January 2023 to 31 December 2023 \u2013 Employee contribution rates were 12.2% and with effect
from 1 January 2024 would reduce to 11.16%.
From 1 January 2023 to 31 December 2023 \u2013 Employer contribution rates were 22.10% and with effect
from 1 January 2024 would reduce to 16.74%.
The contribution rates are applied to the greater of Section Pay and 50% of total Pensionable Pay
and any Pensionable Restructuring Premium.
Major assumptions used in the valuation of the funded schemes on a weighted average basis are set
out below:
2025
2024
Discount rate applied to scheme liabilities
5.4%
4.8%
Rate of increase in salaries
3.4%
3.4%
Rate of increase in pensions in payment
2.7%
2.6%
Inflation assumption
3.0%
3.2%
At the balance sheet date, scheme members were assumed to have the following life expectancies:
2025
2024
Male pensioner now aged 65
20.9
20.8
Female pensioner now aged 65
23.0
22.8
Male pensioner now aged 40
23.5
23.5
Female pensioner now aged 40
26.8
26.8
Sensitivity analysis
Changes at the reporting date to one of the relevant actuarial assumptions by 1.0%, holding other
assumptions constant, would have affected the defined benefit obligation by the amounts shown below:
Defined benefit obligation
Increase Decrease
As at 30 September 2025 \u00a3m \u00a3m
Discount rate applied to scheme liabilities
2.9
(3.6)
Rate of increase in salaries
(1.1)
1.0
Rate of increase in pensions in payment
(0.6)
0.5
Inflation assumption
(1.9)
1.9
Mortality rates (change of 1 year)
(0.6)
0.6
Although the analysis does not take account of the full distribution of cash flows expected under
the plans, it does provide an approximation of the sensitivity.
The major categories of assets in the funded schemes and their percentage of the total scheme assets were:
2025
2024
Equities, of which:
20.2%
19.1%
\u2013 actively traded
18.4%
14.6%
Property and infrastructure
20.5%
22.4%
Fixed interest investments
52.3%
54.3%
Cash
6.9%
4.2%
Total assets related to:
\u2013 RG scheme
81.6%
85.4%
\u2013 Norway
18.4%
14.6%
Property investments are held at fair value, which has been determined by an independent valuer.
Fixed interest investments are valued using observable market data.
The fair value of the scheme assets and the present value of the scheme liabilities of the funded
schemes were:
2025 2024
\u00a3m \u00a3m
Fair value of scheme assets
27.8
32.2
Present value of funded liabilities
(27.2)
(30.4)
Surplus\u00b9
0.6
1.8
Withholding tax payable\u00b9
(0.4)
(0.6)
Net pension asset
0.2
1.2
1 The Group has recognised a pension surplus of \u00a31.4m (2024: \u00a32.5m) for the RG scheme on an accounting basis. This surplus is presented net of
a withholding tax adjustment of \u00a30.4m (2024: \u00a30.6m) which represents the tax that would be withheld on the surplus amount, and its movement
is recognised directly to other comprehensive income.
The following amounts have been recognised in balance sheet for each scheme:
2025 2024
\u00a3m \u00a3m
\u2013 RG scheme
Pension assets
22.3
26.9
Pension liabilities
(21.3)
(25.0)
Net defined benefit assets recognised in balance sheet\u00b9
1.0
1.9
\u2013 Norway
Pension assets
5.1
4.7
Pension liabilities
(5.9)
(5.4)
Net defined benefit liabilities recognised in balance sheet
(0.8)
(0.7)
Total net defined benefit assets recognised in balance sheet
0.2
1.2
1 The balance is included within Other receivables as at 30 September 2025 and 30 September 2024.
2025 2024
\u00a3m \u00a3m
Current service cost (reported in employee remuneration)
(0.2)
(0.2)
Net interest on pension scheme assets and liabilities
(reported in finance income and (expense))
0.1
(0.1)
Total amount (charged)/credited
(0.1)
(0.3)
Changes in the present value of the scheme liabilities are as follows:
2025 2024
\u00a3m \u00a3m
Scheme liabilities at the beginning of the year
(30.4)
(30.8)
Current service cost
(0.2)
(0.2)
Past service cost
\u2013
\u2013
Interest on pension scheme liabilities
(1.4)
(1.7)
Remeasurements:
\u2013 arising from changes in financial assumptions
2.0
0.2
\u2013 arising from changes in experience adjustments
\u2013
\u2013
Benefits paid
3.0
1.6
Currency adjustment
(0.2)
0.5
Scheme liabilities at the end of the year
(27.2)
(30.4)
Changes in the fair value of the scheme assets are as follows:
2025 2024
\u00a3m \u00a3m
Scheme assets at the beginning of the year
32.2
32.0
Interest income
1.5
1.6
Employer contributions
0.3
0.2
Remeasurement:
\u2013 return on plan assets
(3.3)
0.7
Benefits paid
(3.0)
(1.6)
Curtailment
(0.1)
(0.2)
Currency adjustment
0.2
(0.5)
Scheme assets at the end of the year
27.8
32.2
The following amounts have been recognised directly in other comprehensive income:
2025 2024
\u00a3m \u00a3m
Remeasurements
(1.0)
1.0
(b) Unfunded schemes
The Group operates few unfunded schemes, and the principal unfunded scheme of the Group is in
Germany. To be eligible for the general plan, employees must complete five years of service and the
normal retirement age for this plan is 65. Employees in Germany are also provided with a long service
(Jubilee) award, which provides a month\u2018s gross salary after the employee has worked a certain number
of years of service. All unfunded schemes are valued in accordance with IAS 19 and have been updated
for the year ended 30 September 2025 by a qualified independent actuary.
There have been no changes to scheme contributions to preserve equity in the year.
The major assumptions (on a weighted average basis) used in these valuations were:
2025
2024
Rate of increase in salaries
2.9%
2.3%
Rate of increase in pensions in payment and deferred pensions
2.2%
1.1%
Discount rate applied to scheme liabilities
3.9%
3.4%
Inflation assumption
2.0%
2.1%
At the balance sheet date, scheme members were assumed to have the following life expectancies:
2025
2024
Pensioner now aged 65
23.8
23.3
Pensioner now aged 40
26.7
24.7
Sensitivity analysis
Changes at the reporting date to one of the relevant actuarial assumptions by 1.0%, holding other
assumptions constant, would have affected the defined benefit obligation by the amounts shown below:
Defined benefit obligation
Increase Decrease
As at 30 September 2025 \u00a3m \u00a3m
Discount rate applied to scheme liabilities
0.4
(0.4)
Rate of increase in salaries
(0.0)
(0.0)
Rate of increase in pensions in payment
(0.3)
0.3
Inflation assumption
(0.4)
0.3
Mortality rates (change by 1 year)
(0.2)
0.2
Although the analysis does not take account of the full distribution of cash flows expected under the plans,
it does provide an approximation of the sensitivity.
The present value of the scheme liabilities of the unfunded schemes was:
2025 2024
\u00a3m \u00a3m
Net pension liability
(7.4)
(10.0)
The movement in the liability during the year was as follows:
2025 2024
\u00a3m \u00a3m
Deficit in the schemes at the beginning of the year
(10.0)
(9.7)
Current service cost
2.5
(0.2)
Contributions
0.6
0.7
Interest on pension scheme liabilities
(0.2)
(0.3)
Remeasurements:
\u2013 arising from changes in financial assumptions
0.1
0.1
\u2013 arising from changes in demographic assumptions
\u2013
\u2013
\u2013 arising from changes in experience adjustments
(0.2)
1.0
Currency adjustment
(0.2)
0.4
Deficit in the schemes at the end of the year
(7.4)
(10.0)
The following amounts have been charged in arriving at profit for the year in respect of these schemes:
2025 2024
\u00a3m \u00a3m
Current service cost (reported in employee remuneration)
2.5
(0.2)
Interest on pension scheme liabilities (reported in finance income and expense)
(0.2)
(0.2)
Total amount charged/released
2.3
(0.4)
The following amounts have been recognised directly to other comprehensive income:
2025 2024
\u00a3m \u00a3m
Remeasurements
(0.1)
(0.9)
", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-498": { "value": "22. Post-employment benefit obligations Group The Group operates a number of post-employment benefit schemes including both defined contribution and defined benefit schemes. In respect of the defined contribution schemes, amounts paid during the year were \u00a320.8m (2024: \u00a321.4m) across the Group. There are no contributions outstanding at the balance sheet date. The principal defined contribution scheme is called the \u2018SSP Group Pension Scheme\u2019. The Group operates a combination of funded and unfunded defined benefit schemes across Europe, the respective net plan liabilities of which are presented below:
2025 2024
\u00a3m \u00a3m
Funded schemes (see (a) below)
0.2
1.2
Unfunded schemes (see (b) below)
(7.4)
(10.0)
(7.2)
(8.8)
These defined benefit plans expose the Group to actuarial risks, such as longevity risk, currency risk, interest rate risk and market (investment) risk. The plans are administered by pension funds that are legally separate from the Group and are required to act in the best interests of the plan participants. The Group expects to pay \u00a30.8m in contributions to its defined benefit plans in 2026. As at 30 September 2025, the weighted average duration of the defined benefit obligation was 11 years (2024: 12 years). Information disclosed below is aggregated by funded and unfunded schemes. (a) Funded schemes The Group operates funded schemes in the UK and Norway. In the UK, the Group participates in the Railways Pension Scheme (RPS) via the Rail Gourmet UK Limited Shared Cost Section (RG section), which is a final salary scheme and provides benefits linked to salary at retirement or earlier date of leaving service. The RG section covers some permanent managerial, administrative and operational staff of Rail Gourmet UK Limited and is closed to new entrants. In June 2023, the High Court issued a judgment in Virgin Media Limited v NTL Pension Trustees II Limited and others, which raised concerns over the validity of certain historical pension amendments made without the actuarial confirmation required under legislation. On 2 September 2025, the Government published draft amendments to the Pensions Scheme Bill. These amendments propose allowing pension schemes to retrospectively obtain written actuarial confirmation for historical benefit changes, thereby addressing the legal uncertainty created by the ruling. The draft legislation remains subject to Parliamentary approval. Following a review of the draft legislation, its potential impact, and pension amendments made, the Directors do not expect the Virgin Media ruling to result in any additional liabilities for the Group. Accordingly, the defined benefit obligation (DBO) has not been adjusted and continues to reflect the pension benefits currently being administered. The RG section was subject to its last full actuarial valuation by a qualified actuary as at 31 December 2022. These results have been used by a qualified independent actuary in the valuation of the scheme as at 30 September 2025 for the purposes of IAS 19 \u2018Employee Benefits\u2019. The actuarial valuation as at 31 December 2022 and a revised Schedule of Contributions has been agreed between the Trustees and the Company as part of the 2022 valuation. The results of the triennial funding valuation of the RG section, as at 31 December 2022, showed a funding level of 102.40%. The reduction in the funding level, compared to the 2019 valuation, was due to some de-risking of the investment strategy by the Trustees. Following the finalisation of the 31 December 2022 valuation the agreed contribution rates were as follows: From 1 January 2023 to 31 December 2023 \u2013 Employee contribution rates were 12.2% and with effect from 1 January 2024 would reduce to 11.16%. From 1 January 2023 to 31 December 2023 \u2013 Employer contribution rates were 22.10% and with effect from 1 January 2024 would reduce to 16.74%. The contribution rates are applied to the greater of Section Pay and 50% of total Pensionable Pay and any Pensionable Restructuring Premium. Major assumptions used in the valuation of the funded schemes on a weighted average basis are set out below:
2025
2024
Discount rate applied to scheme liabilities
5.4%
4.8%
Rate of increase in salaries
3.4%
3.4%
Rate of increase in pensions in payment
2.7%
2.6%
Inflation assumption
3.0%
3.2%
At the balance sheet date, scheme members were assumed to have the following life expectancies:
2025
2024
Male pensioner now aged 65
20.9
20.8
Female pensioner now aged 65
23.0
22.8
Male pensioner now aged 40
23.5
23.5
Female pensioner now aged 40
26.8
26.8
Sensitivity analysis Changes at the reporting date to one of the relevant actuarial assumptions by 1.0%, holding other assumptions constant, would have affected the defined benefit obligation by the amounts shown below:
Defined benefit obligation
Increase Decrease
As at 30 September 2025 \u00a3m \u00a3m
Discount rate applied to scheme liabilities
2.9
(3.6)
Rate of increase in salaries
(1.1)
1.0
Rate of increase in pensions in payment
(0.6)
0.5
Inflation assumption
(1.9)
1.9
Mortality rates (change of 1 year)
(0.6)
0.6
Although the analysis does not take account of the full distribution of cash flows expected under the plans, it does provide an approximation of the sensitivity. The major categories of assets in the funded schemes and their percentage of the total scheme assets were:
2025
2024
Equities, of which:
20.2%
19.1%
\u2013 actively traded
18.4%
14.6%
Property and infrastructure
20.5%
22.4%
Fixed interest investments
52.3%
54.3%
Cash
6.9%
4.2%
Total assets related to:
\u2013 RG scheme
81.6%
85.4%
\u2013 Norway
18.4%
14.6%
Property investments are held at fair value, which has been determined by an independent valuer. Fixed interest investments are valued using observable market data. The fair value of the scheme assets and the present value of the scheme liabilities of the funded schemes were:
2025 2024
\u00a3m \u00a3m
Fair value of scheme assets
27.8
32.2
Present value of funded liabilities
(27.2)
(30.4)
Surplus\u00b9
0.6
1.8
Withholding tax payable\u00b9
(0.4)
(0.6)
Net pension asset
0.2
1.2
1 The Group has recognised a pension surplus of \u00a31.4m (2024: \u00a32.5m) for the RG scheme on an accounting basis. This surplus is presented net of a withholding tax adjustment of \u00a30.4m (2024: \u00a30.6m) which represents the tax that would be withheld on the surplus amount, and its movement is recognised directly to other comprehensive income. The following amounts have been recognised in balance sheet for each scheme:
2025 2024
\u00a3m \u00a3m
\u2013 RG scheme
Pension assets
22.3
26.9
Pension liabilities
(21.3)
(25.0)
Net defined benefit assets recognised in balance sheet\u00b9
1.0
1.9
\u2013 Norway
Pension assets
5.1
4.7
Pension liabilities
(5.9)
(5.4)
Net defined benefit liabilities recognised in balance sheet
(0.8)
(0.7)
Total net defined benefit assets recognised in balance sheet
0.2
1.2
1 The balance is included within Other receivables as at 30 September 2025 and 30 September 2024.
2025 2024
\u00a3m \u00a3m
Current service cost (reported in employee remuneration)
(0.2)
(0.2)
Net interest on pension scheme assets and liabilities
(reported in finance income and (expense))
0.1
(0.1)
Total amount (charged)/credited
(0.1)
(0.3)
Changes in the present value of the scheme liabilities are as follows:
2025 2024
\u00a3m \u00a3m
Scheme liabilities at the beginning of the year
(30.4)
(30.8)
Current service cost
(0.2)
(0.2)
Past service cost
\u2013
\u2013
Interest on pension scheme liabilities
(1.4)
(1.7)
Remeasurements:
\u2013 arising from changes in financial assumptions
2.0
0.2
\u2013 arising from changes in experience adjustments
\u2013
\u2013
Benefits paid
3.0
1.6
Currency adjustment
(0.2)
0.5
Scheme liabilities at the end of the year
(27.2)
(30.4)
Changes in the fair value of the scheme assets are as follows:
2025 2024
\u00a3m \u00a3m
Scheme assets at the beginning of the year
32.2
32.0
Interest income
1.5
1.6
Employer contributions
0.3
0.2
Remeasurement:
\u2013 return on plan assets
(3.3)
0.7
Benefits paid
(3.0)
(1.6)
Curtailment
(0.1)
(0.2)
Currency adjustment
0.2
(0.5)
Scheme assets at the end of the year
27.8
32.2
The following amounts have been recognised directly in other comprehensive income:
2025 2024
\u00a3m \u00a3m
Remeasurements
(1.0)
1.0
(b) Unfunded schemes The Group operates few unfunded schemes, and the principal unfunded scheme of the Group is in Germany. To be eligible for the general plan, employees must complete five years of service and the normal retirement age for this plan is 65. Employees in Germany are also provided with a long service (Jubilee) award, which provides a month\u2018s gross salary after the employee has worked a certain number of years of service. All unfunded schemes are valued in accordance with IAS 19 and have been updated for the year ended 30 September 2025 by a qualified independent actuary. There have been no changes to scheme contributions to preserve equity in the year. The major assumptions (on a weighted average basis) used in these valuations were:
2025
2024
Rate of increase in salaries
2.9%
2.3%
Rate of increase in pensions in payment and deferred pensions
2.2%
1.1%
Discount rate applied to scheme liabilities
3.9%
3.4%
Inflation assumption
2.0%
2.1%
At the balance sheet date, scheme members were assumed to have the following life expectancies:
2025
2024
Pensioner now aged 65
23.8
23.3
Pensioner now aged 40
26.7
24.7
Sensitivity analysis Changes at the reporting date to one of the relevant actuarial assumptions by 1.0%, holding other assumptions constant, would have affected the defined benefit obligation by the amounts shown below:
Defined benefit obligation
Increase Decrease
As at 30 September 2025 \u00a3m \u00a3m
Discount rate applied to scheme liabilities
0.4
(0.4)
Rate of increase in salaries
(0.0)
(0.0)
Rate of increase in pensions in payment
(0.3)
0.3
Inflation assumption
(0.4)
0.3
Mortality rates (change by 1 year)
(0.2)
0.2
Although the analysis does not take account of the full distribution of cash flows expected under the plans, it does provide an approximation of the sensitivity. The present value of the scheme liabilities of the unfunded schemes was:
2025 2024
\u00a3m \u00a3m
Net pension liability
(7.4)
(10.0)
The movement in the liability during the year was as follows:
2025 2024
\u00a3m \u00a3m
Deficit in the schemes at the beginning of the year
(10.0)
(9.7)
Current service cost
2.5
(0.2)
Contributions
0.6
0.7
Interest on pension scheme liabilities
(0.2)
(0.3)
Remeasurements:
\u2013 arising from changes in financial assumptions
0.1
0.1
\u2013 arising from changes in demographic assumptions
\u2013
\u2013
\u2013 arising from changes in experience adjustments
(0.2)
1.0
Currency adjustment
(0.2)
0.4
Deficit in the schemes at the end of the year
(7.4)
(10.0)
The following amounts have been charged in arriving at profit for the year in respect of these schemes:
2025 2024
\u00a3m \u00a3m
Current service cost (reported in employee remuneration)
2.5
(0.2)
Interest on pension scheme liabilities (reported in finance income and expense)
(0.2)
(0.2)
Total amount charged/released
2.3
(0.4)
The following amounts have been recognised directly to other comprehensive income:
2025 2024
\u00a3m \u00a3m
Remeasurements
(0.1)
(0.9)
", "dimensions": { "concept": "ifrs-full:DisclosureOfDefinedBenefitPlansExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-456": { "value": "
23. Provisions
Restoration Restructuring
costs costs Other Total
\u00a3m \u00a3m \u00a3m \u00a3m
At 1 October 2024
(33.4)
(3.9)
(24.0)
(61.3)
Created in the year
(3.3)
(2.5)
(4.0)
(9.8)
Exchange differences
\u2013
(0.1)
0.1
\u2013
Unwind of discount
(1.0)
\u2013
\u2013
(1.0)
Unused amounts reversed
\u2013
2.6
2.2
4.8
Utilised
4.3
1.3
3.6
9.2
At 30 September 2025
(33.4)
(2.6)
(22.1)
(58.1)
Represented by:
Current
(4.4)
(2.6)
(9.2)
(16.2)
Non\u2013current
(29.0)
\u2013
(12.9)
(41.9)
(33.4)
(2.6)
(22.1)
(58.1)
Provision for restoration costs represents estimates of potential costs to be incurred in restoring
a site to its original condition when it is vacated at the end of the lease term in accordance with statutory
requirements. This estimate is not considered to be a major source of estimation uncertainty for the
Group. Where the lease terms give the company the option to extend the lease and its extension is
probable or in countries where these payments are not required, no provision is made.
The utilisation of this provision depends on commercial practices of the channel and geography
of each site, and when a contract is renewed is not incurred. The provisions will be utilised at the end
of the lease terms, which typically vary between one and ten years in length. The discount rate used
as at 30 September 2025 was 3.1% (2024: 2.9%).
Within Other provisions, litigation provisions amounted to \u00a33.6m in aggregate at 30 September 2025
(2024: \u00a34.2m). The remaining amount represents probable expected costs in legal and related matters
and are not material individually.
", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-457": { "value": "
24. Capital and reserves
Share capital and share premium
Share Share
Number of capital premium
shares \u00a3m \u00a3m
Issued, called up and fully paid:
Ordinary shares of \u00a30.01085 each
At 30 September 2024
798,495,196
8.6
472.7
Ordinary shares issued in relation
to the Group\u2019s share plans
3,181,000
\u2013
\u2013
At 30 September 2025
801,676,196
8.6
472.7
Ordinary shares
The ordinary shareholders are entitled to receive notice of, attend, and speak at and vote at general
meetings of the Company. Ordinary shareholders have one vote for each ordinary share held by them.
The Company also holds 263,499 treasury shares (2024: 263,499) amounting \u00a31.7m (2024:\u00a31.7m) that
are recorded as a deduction against retained earnings.
Employee benefit trust
The SSP Group plc Share Incentive Plan was established in 2014, in connection with the Company\u2018s UK
Share Incentive Plan (UK Trust). The SSP Group plc Share Plans Trust was established in 2018, in connection
with the Company\u2018s share option plans (Share Plan Trust). Details of the Company\u2018s share plans are set
out in the Directors\u2018 Remuneration Report on page 138 as part of the Annual Report on Remuneration.
Reserves
Details of reserves (other than retained earnings) are set out below:
Capital Cash flow
redemption Translation hedging Other
reserve reserve reserve reserve Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
At 30 September 2023
1.2
(14.4)
\u2013
(3.8)
(17.0)
Net gain on hedge of net investments
in foreign operations
\u2013
36.1
\u2013
\u2013
36.1
Other foreign exchange translation
differences
\u2013
(38.8)
\u2013
\u2013
(38.8)
Effective portion of change in fair value
of cash flow hedge
\u2013
\u2013
(0.7)
\u2013
(0.7)
Purchase of non\u2013controlling interest
in subsidiary
\u2013
\u2013
\u2013
0.3
0.3
Deferred tax credit on gains arising
on exchange translation differences
\u2013
0.5
\u2013
\u2013
0.5
Deferred tax credit on cash flow hedges
\u2013
\u2013
0.1
\u2013
0.1
At 30 September 2024
1.2
(16.6)
(0.6)
(3.5)
(19.5)
Net gain on hedge of net investments
in foreign operations
\u2013
(26.9)
\u2013
\u2013
(26.9)
Other foreign exchange translation
differences
\u2013
(5.1)
\u2013
\u2013
(5.1)
Effective portion of change in fair value
of Cash flow hedge
\u2013
\u2013
(0.1)
\u2013
(0.1)
Purchase of non\u2013controlling interest
in subsidiary
\u2013
\u2013
\u2013
(11.4)
(11.4)
Deferred tax credit on losses arising
on exchange translation differences
\u2013
0.9
\u2013
\u2013
0.9
At 30 September 2025
1.2
(47.7)
(0.7)
(14.9)
(62.1)
Capital redemption reserve
The capital redemption reserve relates to the cancellation of the deferred ordinary shares in 2015.
Translation reserve
The translation reserve comprises all foreign exchange differences arising since 1 October 2010, the
transition date to IFRS, from the translation of the financial statements of subsidiaries with non-Sterling
functional currencies, as well as from the translation of liabilities that hedge the Group\u2018s net investment
in foreign subsidiaries.
Cash flow hedging reserve
The hedging reserve in the comparative year comprised the cumulative net change in the fair value
of the Group\u2018s interest rate swaps.
Other reserve
Other reserve relates to the acquisition of the additional 1.01% stake in Travel Food Services Limited
in 2025 changing its ownership from 49% to 50.01% for the total consideration of \u00a312.5m. As at the
date of acquisition, the 1.01% of the accumulated non-controlling interest amounted to \u00a31.1m. Given the
Group remained the ultimate controlling party, the transaction did not meet the definition of a business
combination in accordance with IFRS 3, thus it qualified for a transaction between parties under common
control. Therefore, the gain from this transaction of \u00a311.4m was recorded in Other reserve.
Prior to 14 December 2023 the Group held a controlling 50% interest in SSP Brazil with the residual value
of accumulated non-controlling interest (losses) of \u00a36.7m. On 14 December 2023, the Group purchased
the remaining 50% interest in SSP Brazil, taking its ownership to 100%. The consideration paid for the
additional 50% interest in SSP Brazil was equivalent to \u00a30.6m. The gain from this transaction of \u00a30.3m
is recorded in Other reserve.
Non-controlling interests
2025 2024
\u00a3m \u00a3m
At 1 October
156.0
95.9
Share of profit for the year
50.4
58.1
Dividends paid to non\u2013controlling interests
(48.9)
(44.1)
Capital contribution from non\u2013controlling interests
33.6
41.1
Acquisitions\u00b9
3.0
10.0
Purchase of non\u2013controlling interest in subsidiary
(1.1)
6.7
Currency adjustment
(6.2)
(11.7)
At 30 September
186.8
156.0
1 The amount includes \u00a33.0m (2024: \u00a38.3m) in relation to the significant acquisitions disclosed in note 31 and \u00a30m (2024: \u00a31.7m) in relation
to other acquisitions.
", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-499": { "value": "Share capital and share premium
Share Share
Number of capital premium
shares \u00a3m \u00a3m
Issued, called up and fully paid:
Ordinary shares of \u00a30.01085 each
At 30 September 2024
798,495,196
8.6
472.7
Ordinary shares issued in relation
to the Group\u2019s share plans
3,181,000
\u2013
\u2013
At 30 September 2025
801,676,196
8.6
472.7
Ordinary shares The ordinary shareholders are entitled to receive notice of, attend, and speak at and vote at general meetings of the Company. Ordinary shareholders have one vote for each ordinary share held by them. The Company also holds 263,499 treasury shares (2024: 263,499) amounting \u00a31.7m (2024:\u00a31.7m) that are recorded as a deduction against retained earnings. ", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-500": { "value": "Reserves Details of reserves (other than retained earnings) are set out below:
Capital Cash flow
redemption Translation hedging Other
reserve reserve reserve reserve Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
At 30 September 2023
1.2
(14.4)
\u2013
(3.8)
(17.0)
Net gain on hedge of net investments
in foreign operations
\u2013
36.1
\u2013
\u2013
36.1
Other foreign exchange translation
differences
\u2013
(38.8)
\u2013
\u2013
(38.8)
Effective portion of change in fair value
of cash flow hedge
\u2013
\u2013
(0.7)
\u2013
(0.7)
Purchase of non\u2013controlling interest
in subsidiary
\u2013
\u2013
\u2013
0.3
0.3
Deferred tax credit on gains arising
on exchange translation differences
\u2013
0.5
\u2013
\u2013
0.5
Deferred tax credit on cash flow hedges
\u2013
\u2013
0.1
\u2013
0.1
At 30 September 2024
1.2
(16.6)
(0.6)
(3.5)
(19.5)
Net gain on hedge of net investments
in foreign operations
\u2013
(26.9)
\u2013
\u2013
(26.9)
Other foreign exchange translation
differences
\u2013
(5.1)
\u2013
\u2013
(5.1)
Effective portion of change in fair value
of Cash flow hedge
\u2013
\u2013
(0.1)
\u2013
(0.1)
Purchase of non\u2013controlling interest
in subsidiary
\u2013
\u2013
\u2013
(11.4)
(11.4)
Deferred tax credit on losses arising
on exchange translation differences
\u2013
0.9
\u2013
\u2013
0.9
At 30 September 2025
1.2
(47.7)
(0.7)
(14.9)
(62.1)
Capital redemption reserve The capital redemption reserve relates to the cancellation of the deferred ordinary shares in 2015. Translation reserve The translation reserve comprises all foreign exchange differences arising since 1 October 2010, the transition date to IFRS, from the translation of the financial statements of subsidiaries with non-Sterling functional currencies, as well as from the translation of liabilities that hedge the Group\u2018s net investment in foreign subsidiaries. Cash flow hedging reserve The hedging reserve in the comparative year comprised the cumulative net change in the fair value of the Group\u2018s interest rate swaps. Other reserve Other reserve relates to the acquisition of the additional 1.01% stake in Travel Food Services Limited in 2025 changing its ownership from 49% to 50.01% for the total consideration of \u00a312.5m. As at the date of acquisition, the 1.01% of the accumulated non-controlling interest amounted to \u00a31.1m. Given the Group remained the ultimate controlling party, the transaction did not meet the definition of a business combination in accordance with IFRS 3, thus it qualified for a transaction between parties under common control. Therefore, the gain from this transaction of \u00a311.4m was recorded in Other reserve. Prior to 14 December 2023 the Group held a controlling 50% interest in SSP Brazil with the residual value of accumulated non-controlling interest (losses) of \u00a36.7m. On 14 December 2023, the Group purchased the remaining 50% interest in SSP Brazil, taking its ownership to 100%. The consideration paid for the additional 50% interest in SSP Brazil was equivalent to \u00a30.6m. The gain from this transaction of \u00a30.3m is recorded in Other reserve. ", "dimensions": { "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-501": { "value": "Non-controlling interests
2025 2024
\u00a3m \u00a3m
At 1 October
156.0
95.9
Share of profit for the year
50.4
58.1
Dividends paid to non\u2013controlling interests
(48.9)
(44.1)
Capital contribution from non\u2013controlling interests
33.6
41.1
Acquisitions\u00b9
3.0
10.0
Purchase of non\u2013controlling interest in subsidiary
(1.1)
6.7
Currency adjustment
(6.2)
(11.7)
At 30 September
186.8
156.0
1 The amount includes \u00a33.0m (2024: \u00a38.3m) in relation to the significant acquisitions disclosed in note 31 and \u00a30m (2024: \u00a31.7m) in relation to other acquisitions.", "dimensions": { "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-458": { "value": "
25. Share-based payments
The Group has granted equity-settled share awards to its employees under the former Performance
Share Plan (PSP), the Restricted Share Plan (RSP), the UK Share Incentive Plan (UK SIP) and the
International Share Incentive Plan (ISIP).
Details of the terms and conditions of each share-based payment plan and the Group\u2019s TSR comparator
group are provided on page 138 and page 134 respectively, as part of the Annual Report on Remuneration.
Restricted Share Plan
The RSP awards are subject to performance underpins. For Executive Directors and the GEC these
are outlined on page 138. Should any of the underpins not be met, the Remuneration Committee would
consider whether a discretionary reduction in the number of shares vesting was required.
Expense in the year
The Group incurred a charge of \u00a31.9m in 2025 (2024: \u00a36.0m) in respect of the PSP and RSP.
2025 2024
Number of Number of
shares shares
Outstanding at 1 October
11,298,726
9,202,763
Granted during the year
11,794,031
4,452,991
Exercised during the year
(2,734,048)
(1,267,285)
Lapsed during the year
(2,434,173)
(1,089,743)
Outstanding at 30 September
17,924,536
11,298,726
Exercisable at 30 September
1,013,730
1,464,601
Weighted average remaining contracted life (years)
1.6
5.4
Weighted average fair value of awards granted (\u00a3)
2.0
2.2
The exercise price for the PSP and RSP awards is \u00a3nil.
Details of awards granted in the year
The RSPs granted during the year have been valued with reference to the share price at the date
of the award. Equity-settled awards are measured at fair value at grant date. The fair value of awards
granted is expensed on a straight-line basis over the vesting year, based on the Company\u2019s estimate
of the number of shares that will actually vest.
No PSPs were granted during the year, or during the prior year.
UK Share Incentive Plan
The UK SIP is a share matching scheme which entitles participating employees to be given up to two free
ordinary shares (matching shares) for each SSP Group plc ordinary share purchased (partnership shares).
Both the partnership and matching shares are placed in trust for a three-year period. The UK SIP has been
in place since December 2014.
For each 12-month plan period from January 2016 to December 2021, the actual entitlement to matching
shares was fixed at one matching share for every two partnership shares purchased. For the period from
January 2015 to December 2015, the actual entitlement was fixed at one matching share for every one
partnership share purchased.
International Share Incentive Plan
The ISIP is a share matching scheme which entitles participating employees to be given up to two
free ordinary shares (matching shares) for each SSP Group plc ordinary share purchased (partnership
shares). The partnership shares are placed in trust for a three-year period. The ISIP has been in place since
September 2015.
For each 12-month plan period from November 2016 to October 2022, the actual entitlement to matching
shares was fixed at one matching share for every two partnership shares purchased. For the period from
November 2015 to October 2016, the entitlement was fixed at one matching share for every one
partnership share purchased.
", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-459": { "value": "
26. Cash flow from operations
2025 2024
Note \u00a3m \u00a3m
(Loss)/profit for the year
(24.0)
85.5
Adjustments for:
Depreciation of property, plant and equipment
11
130.8
128.7
Depreciation of right\u2013of\u2013use assets
13
276.8
236.1
Amortisation
12
10.4
8.6
Derecognition of leases under IFRS 16
(3.8)
(11.2)
Impairments
116.8
33.0
Gain on disposal of subsidiary
(1.0)
\u2013
IT transformation costs
24.5
\u2013
Share\u2013based payments
25
1.9
5.7
Finance income
8
(12.4)
(19.1)
Finance expense
8
117.1
111.8
Share of profit of associates
14
(8.2)
(5.4)
Taxation
9
13.6
33.1
Other
(2.3)
4.2
640.2
611.0
(Increase)/decrease in trade and other receivables
(11.2)
5.5
Increase in inventories
\u2013
(2.2)
Increase/(decrease) in trade and other payables (including provisions)
140.6
(21.8)
Cash flow from operations
769.6
592.5
27. Reconciliation of net cash flow to movement in net debt
Gross debt
Bank and US Private
Cash and cash other Placement Total gross
equivalents borrowings notes Leases debt Net debt
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
At 30 September 2023
303.3
(347.1)
(348.4)
(1,028.7)
(1,724.2)
(1,420.9)
Net decrease in cash
and cash equivalents
(34.4)
\u2013
\u2013
\u2013
\u2013
(34.4)
Cash inflow from
USPP drawdown
\u2013
\u2013
(205.4)
\u2013
(205.4)
(205.4)
Cash outflow from
other changes in debt
\u2013
14.4
\u2013
\u2013
14.4
14.4
Cash inflow from other
changes in debt
\u2013
(7.1)
\u2013
\u2013
(7.1)
(7.1)
Cash outflow from
payment of lease liabilities
\u2013
\u2013
\u2013
280.7
280.7
280.7
Lease amendments\u00b2
\u2013
\u2013
\u2013
(383.9)
(383.9)
(383.9)
Currency translation
(losses)/gains
(14.1)
7.9
30.0
42.8
80.7
66.6
Other non\u2013cash
movements\u00b9
\u2013
5.6
2.8
\u2013
8.4
8.4
At 30 September 2024
254.8
(326.3)
(521.0)
(1,089.1)
(1,936.4)
(1,681.6)
Net increase in cash
and cash equivalents
92.6
\u2013
\u2013
\u2013
\u2013
92.6
Cash inflow from
USPP drawdown
\u2013
\u2013
(200.7)
\u2013
(200.7)
(200.7)
Cash outflow from
other changes in debt
\u2013
163.0
\u2013
\u2013
163.0
163.0
Cash inflow from other
changes in debt
\u2013
(4.2)
\u2013
\u2013
(4.2)
(4.2)
Cash outflow from
payment of lease liabilities
\u2013
\u2013
\u2013
329.0
329.0
329.0
Lease amendments\u00b2
\u2013
\u2013
\u2013
(466.9)
(466.9)
(466.9)
Currency translation
(losses)/gains
(5.4)
(7.9)
(19.6)
(15.7)
(43.2)
(48.6)
Other non\u2013cash
movements\u00b9
\u2013
\u2013
0.5
\u2013
0.5
0.5
At 30 September 2025
342.0
(175.4)
(740.8)
(1,242.7)
(2,158.9)
(1,816.9)
1 Other non-cash movements relate to debt modification gain/(losses), revised estimated future cash flows and effective interest rate of \u00a30.5m
(2024: \u00a32.8m) (see note 8), and in 2024 \u00a35.6m from consolidating the loans of SSP Brazil following the acquisition of remaining 50% interest.
2 Lease amendments include lease acquisitions, additions, interest charge and modifications.
", "dimensions": { "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-502": { "value": "27. Reconciliation of net cash flow to movement in net debt
Gross debt
Bank and US Private
Cash and cash other Placement Total gross
equivalents borrowings notes Leases debt Net debt
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
At 30 September 2023
303.3
(347.1)
(348.4)
(1,028.7)
(1,724.2)
(1,420.9)
Net decrease in cash
and cash equivalents
(34.4)
\u2013
\u2013
\u2013
\u2013
(34.4)
Cash inflow from
USPP drawdown
\u2013
\u2013
(205.4)
\u2013
(205.4)
(205.4)
Cash outflow from
other changes in debt
\u2013
14.4
\u2013
\u2013
14.4
14.4
Cash inflow from other
changes in debt
\u2013
(7.1)
\u2013
\u2013
(7.1)
(7.1)
Cash outflow from
payment of lease liabilities
\u2013
\u2013
\u2013
280.7
280.7
280.7
Lease amendments\u00b2
\u2013
\u2013
\u2013
(383.9)
(383.9)
(383.9)
Currency translation
(losses)/gains
(14.1)
7.9
30.0
42.8
80.7
66.6
Other non\u2013cash
movements\u00b9
\u2013
5.6
2.8
\u2013
8.4
8.4
At 30 September 2024
254.8
(326.3)
(521.0)
(1,089.1)
(1,936.4)
(1,681.6)
Net increase in cash
and cash equivalents
92.6
\u2013
\u2013
\u2013
\u2013
92.6
Cash inflow from
USPP drawdown
\u2013
\u2013
(200.7)
\u2013
(200.7)
(200.7)
Cash outflow from
other changes in debt
\u2013
163.0
\u2013
\u2013
163.0
163.0
Cash inflow from other
changes in debt
\u2013
(4.2)
\u2013
\u2013
(4.2)
(4.2)
Cash outflow from
payment of lease liabilities
\u2013
\u2013
\u2013
329.0
329.0
329.0
Lease amendments\u00b2
\u2013
\u2013
\u2013
(466.9)
(466.9)
(466.9)
Currency translation
(losses)/gains
(5.4)
(7.9)
(19.6)
(15.7)
(43.2)
(48.6)
Other non\u2013cash
movements\u00b9
\u2013
\u2013
0.5
\u2013
0.5
0.5
At 30 September 2025
342.0
(175.4)
(740.8)
(1,242.7)
(2,158.9)
(1,816.9)
1 Other non-cash movements relate to debt modification gain/(losses), revised estimated future cash flows and effective interest rate of \u00a30.5m (2024: \u00a32.8m) (see note 8), and in 2024 \u00a35.6m from consolidating the loans of SSP Brazil following the acquisition of remaining 50% interest. 2 Lease amendments include lease acquisitions, additions, interest charge and modifications.", "dimensions": { "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-531": { "value": "(a) Fair values of financial assets and liabilities All financial assets and financial liabilities are carried at amortised cost, except for derivatives which are held at fair value through the income statement. The fair values of all financial assets and financial liabilities by class, together with their carrying amounts shown in the balance sheet, are as follows:
Carrying Fair Carrying Fair
amount value amount value
2025 2025 2024 2024
Financial assets measured at amortised cost \u00a3m \u00a3m \u00a3m \u00a3m
Cash and cash equivalents
342.0
342.0
254.8
254.8
Trade and other receivables
253.1
253.1
214.3
214.3
Total financial assets measured at amortised cost
595.1
595.1
469.1
469.1
Non-derivative financial liabilities measured at
amortised cost
Bank loans
(175.4)
(175.4)
(326.3)
(326.3)
US Private Placement notes
(740.8)
(741.8)
(521.0)
(521.5)
Lease liabilities
(1,242.7)
(1,242.7)
(1,089.1)
(1,089.1)
Trade and other payables
(838.2)
(838.2)
(689.0)
(689.0)
Total financial liabilities measured at amortised cost
(2,997.1)
(2,998.1)
(2,625.4)
(2,625.9)
Derivative financial liabilities
Interest rate swaps
(0.6)
(0.6)
(0.7)
(0.7)
Total derivative financial liabilities
(0.6)
(0.6)
(0.7)
(0.7)
Bank loans and US Private Placement notes Fair value is calculated based on the present value of future principal and interest cash flows, discounted at the market rate of interest at the balance sheet date. Bank loans are categorised as level 2 financial liabilities, whereby inputs which are used in the valuation of these financial liabilities and have a significant effect on the fair value are observable, either directly or indirectly. Lease liabilities Fair value is based on the present value of the future lease payments, discounted at the rate implicit in the lease or, where this is not known, the incremental borrowing rate. Finance lease liabilities Fair value is based on the present value of the future lease payments, discounted at the rate implicit in the lease or, where this is not known, the incremental borrowing rate. Other non-derivative financial instruments (excluding bank loans and US Private Placement notes) Due to the short-term nature of non-derivative financial instruments (excluding bank loans), the fair value is approximate to the carrying value. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-527": { "value": "(a) Fair values of financial assets and liabilities All financial assets and financial liabilities are carried at amortised cost, except for derivatives which are held at fair value through the income statement. The fair values of all financial assets and financial liabilities by class, together with their carrying amounts shown in the balance sheet, are as follows:
Carrying Fair Carrying Fair
amount value amount value
2025 2025 2024 2024
Financial assets measured at amortised cost \u00a3m \u00a3m \u00a3m \u00a3m
Cash and cash equivalents
342.0
342.0
254.8
254.8
Trade and other receivables
253.1
253.1
214.3
214.3
Total financial assets measured at amortised cost
595.1
595.1
469.1
469.1
Non-derivative financial liabilities measured at
amortised cost
Bank loans
(175.4)
(175.4)
(326.3)
(326.3)
US Private Placement notes
(740.8)
(741.8)
(521.0)
(521.5)
Lease liabilities
(1,242.7)
(1,242.7)
(1,089.1)
(1,089.1)
Trade and other payables
(838.2)
(838.2)
(689.0)
(689.0)
Total financial liabilities measured at amortised cost
(2,997.1)
(2,998.1)
(2,625.4)
(2,625.9)
Derivative financial liabilities
Interest rate swaps
(0.6)
(0.6)
(0.7)
(0.7)
Total derivative financial liabilities
(0.6)
(0.6)
(0.7)
(0.7)
Bank loans and US Private Placement notes Fair value is calculated based on the present value of future principal and interest cash flows, discounted at the market rate of interest at the balance sheet date. Bank loans are categorised as level 2 financial liabilities, whereby inputs which are used in the valuation of these financial liabilities and have a significant effect on the fair value are observable, either directly or indirectly. Lease liabilities Fair value is based on the present value of the future lease payments, discounted at the rate implicit in the lease or, where this is not known, the incremental borrowing rate. Finance lease liabilities Fair value is based on the present value of the future lease payments, discounted at the rate implicit in the lease or, where this is not known, the incremental borrowing rate. Other non-derivative financial instruments (excluding bank loans and US Private Placement notes) Due to the short-term nature of non-derivative financial instruments (excluding bank loans), the fair value is approximate to the carrying value. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-517": { "value": "(a) Fair values of financial assets and liabilities All financial assets and financial liabilities are carried at amortised cost, except for derivatives which are held at fair value through the income statement. The fair values of all financial assets and financial liabilities by class, together with their carrying amounts shown in the balance sheet, are as follows:
Carrying Fair Carrying Fair
amount value amount value
2025 2025 2024 2024
Financial assets measured at amortised cost \u00a3m \u00a3m \u00a3m \u00a3m
Cash and cash equivalents
342.0
342.0
254.8
254.8
Trade and other receivables
253.1
253.1
214.3
214.3
Total financial assets measured at amortised cost
595.1
595.1
469.1
469.1
Non-derivative financial liabilities measured at
amortised cost
Bank loans
(175.4)
(175.4)
(326.3)
(326.3)
US Private Placement notes
(740.8)
(741.8)
(521.0)
(521.5)
Lease liabilities
(1,242.7)
(1,242.7)
(1,089.1)
(1,089.1)
Trade and other payables
(838.2)
(838.2)
(689.0)
(689.0)
Total financial liabilities measured at amortised cost
(2,997.1)
(2,998.1)
(2,625.4)
(2,625.9)
Derivative financial liabilities
Interest rate swaps
(0.6)
(0.6)
(0.7)
(0.7)
Total derivative financial liabilities
(0.6)
(0.6)
(0.7)
(0.7)
Bank loans and US Private Placement notes Fair value is calculated based on the present value of future principal and interest cash flows, discounted at the market rate of interest at the balance sheet date. Bank loans are categorised as level 2 financial liabilities, whereby inputs which are used in the valuation of these financial liabilities and have a significant effect on the fair value are observable, either directly or indirectly. Lease liabilities Fair value is based on the present value of the future lease payments, discounted at the rate implicit in the lease or, where this is not known, the incremental borrowing rate. Finance lease liabilities Fair value is based on the present value of the future lease payments, discounted at the rate implicit in the lease or, where this is not known, the incremental borrowing rate. Other non-derivative financial instruments (excluding bank loans and US Private Placement notes) Due to the short-term nature of non-derivative financial instruments (excluding bank loans), the fair value is approximate to the carrying value. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-503": { "value": "(a) Fair values of financial assets and liabilities All financial assets and financial liabilities are carried at amortised cost, except for derivatives which are held at fair value through the income statement. The fair values of all financial assets and financial liabilities by class, together with their carrying amounts shown in the balance sheet, are as follows:
Carrying Fair Carrying Fair
amount value amount value
2025 2025 2024 2024
Financial assets measured at amortised cost \u00a3m \u00a3m \u00a3m \u00a3m
Cash and cash equivalents
342.0
342.0
254.8
254.8
Trade and other receivables
253.1
253.1
214.3
214.3
Total financial assets measured at amortised cost
595.1
595.1
469.1
469.1
Non-derivative financial liabilities measured at
amortised cost
Bank loans
(175.4)
(175.4)
(326.3)
(326.3)
US Private Placement notes
(740.8)
(741.8)
(521.0)
(521.5)
Lease liabilities
(1,242.7)
(1,242.7)
(1,089.1)
(1,089.1)
Trade and other payables
(838.2)
(838.2)
(689.0)
(689.0)
Total financial liabilities measured at amortised cost
(2,997.1)
(2,998.1)
(2,625.4)
(2,625.9)
Derivative financial liabilities
Interest rate swaps
(0.6)
(0.6)
(0.7)
(0.7)
Total derivative financial liabilities
(0.6)
(0.6)
(0.7)
(0.7)
Bank loans and US Private Placement notes Fair value is calculated based on the present value of future principal and interest cash flows, discounted at the market rate of interest at the balance sheet date. Bank loans are categorised as level 2 financial liabilities, whereby inputs which are used in the valuation of these financial liabilities and have a significant effect on the fair value are observable, either directly or indirectly. Lease liabilities Fair value is based on the present value of the future lease payments, discounted at the rate implicit in the lease or, where this is not known, the incremental borrowing rate. Finance lease liabilities Fair value is based on the present value of the future lease payments, discounted at the rate implicit in the lease or, where this is not known, the incremental borrowing rate. Other non-derivative financial instruments (excluding bank loans and US Private Placement notes) Due to the short-term nature of non-derivative financial instruments (excluding bank loans), the fair value is approximate to the carrying value. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-518": { "value": "(b) Credit risk Concentrations of credit risk with respect to trade receivables are limited, due to the Group\u2019s customer base being large and diverse, with two external debtors representing more than 10% of the total balance. The Group has no other significant concentration of debtors with no other debtor representing more than 10%. The ageing of trade receivables at the balance sheet date was as follows:
2025 2024
\u00a3m \u00a3m
Total trade receivables
44.9
38.8
Less: loss allowance
(6.5)
(7.8)
38.4
31.0
Of which:
Not yet due
30.4
12.4
Overdue, between 0 and 6 months
11.2
22.3
Overdue, more than 6 months
3.3
4.1
Loss allowance
(6.5)
(7.8)
38.4
31.0
The movement in the loss allowance in respect of trade receivables during the year was as follows:
2025 2024
\u00a3m \u00a3m
At 1 October
(7.8)
(9.5)
Charged in the year
(0.8)
(0.6)
Reversed in the year
0.6
1.9
Utilised in the year
1.3
0.1
Currency adjustment
0.2
0.3
At 30 September
(6.5)
(7.8)
Expected credit losses The Group applies the simplified approach and records lifetime expected credit losses for trade receivables. Loss allowances have been recognised for trade receivables that have been identified as credit impaired. The Group has assessed customer balances in relation to their operating sector (such as air or rail), receivable ageing and other indicators of risk to recoverability. (c) Credit quality of cash at bank and short-term deposits The credit quality of cash at bank and short-term deposits has been assessed by reference to Moody\u2018s external ratings as follows:
2025 2024
\u00a3m \u00a3m
High grade
31.4
66.5
Upper medium grade
126.5
49.5
Medium grade
39.9
14.6
Non-investment grade
1.0
16.3
Unrated
112.9
93.5
311.7
240.4
Cash in hand and in transit
30.3
14.4
342.0
254.8
", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-504": { "value": "(b) Credit risk Concentrations of credit risk with respect to trade receivables are limited, due to the Group\u2019s customer base being large and diverse, with two external debtors representing more than 10% of the total balance. The Group has no other significant concentration of debtors with no other debtor representing more than 10%. The ageing of trade receivables at the balance sheet date was as follows:
2025 2024
\u00a3m \u00a3m
Total trade receivables
44.9
38.8
Less: loss allowance
(6.5)
(7.8)
38.4
31.0
Of which:
Not yet due
30.4
12.4
Overdue, between 0 and 6 months
11.2
22.3
Overdue, more than 6 months
3.3
4.1
Loss allowance
(6.5)
(7.8)
38.4
31.0
The movement in the loss allowance in respect of trade receivables during the year was as follows:
2025 2024
\u00a3m \u00a3m
At 1 October
(7.8)
(9.5)
Charged in the year
(0.8)
(0.6)
Reversed in the year
0.6
1.9
Utilised in the year
1.3
0.1
Currency adjustment
0.2
0.3
At 30 September
(6.5)
(7.8)
Expected credit losses The Group applies the simplified approach and records lifetime expected credit losses for trade receivables. Loss allowances have been recognised for trade receivables that have been identified as credit impaired. The Group has assessed customer balances in relation to their operating sector (such as air or rail), receivable ageing and other indicators of risk to recoverability. (c) Credit quality of cash at bank and short-term deposits The credit quality of cash at bank and short-term deposits has been assessed by reference to Moody\u2018s external ratings as follows:
2025 2024
\u00a3m \u00a3m
High grade
31.4
66.5
Upper medium grade
126.5
49.5
Medium grade
39.9
14.6
Non-investment grade
1.0
16.3
Unrated
112.9
93.5
311.7
240.4
Cash in hand and in transit
30.3
14.4
342.0
254.8
(d) Financial risk management The main financial risks of the Group relate to the availability of funds to meet business needs, the risk of default by counterparties to financial transactions, and fluctuations in interest and foreign exchange rates. In this regard, the treasury function is mandated by the Board to manage the financial risks that arise in relation to underlying business needs. The function has clear policies and operating parameters, and its activities are regularly reviewed by the Board to ensure compliance. The function does not operate as a profit centre and speculative transactions are not permitted. Financial instruments, including derivatives, are used on occasion to manage the main financial risks arising during the course of business. These risks are liquidity risk and market risk and are discussed further below. Liquidity risk The Group\u2018s objective in managing liquidity risk is to ensure that it can meet its financial obligations as and when they fall due. In order to achieve this, the treasury department maintains an appropriate level of funds and facilities to meet each year\u2018s planned funding requirement. In January 2025 the Group raised \u20ac240m via the US Private Placement market, as mentioned above. The following are the remaining contractual maturities of financial liabilities at the reporting date.
2025
Carrying Contractual 1 year 1 to 2 to
amount cash flows or less <2 years <5 years >5 years
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Non-derivative
financial liabilities
Bank loans
(175.4)
(189.1)
(27.5)
(161.6)
\u2013
\u2013
US Private
Placement notes
(740.8)
(857.0)
(127.8)
(26.8)
(622.0)
(80.4)
Lease liabilities
(1,242.7)
(1,835.5)
(351.4)
(323.6)
(730.7)
(429.8)
Trade and other payables
(838.2)
(838.2)
(836.5)
(0.8)
\u2013
(0.9)
(2,997.1)
(3,719.8)
(1,343.2)
(512.8)
(1,352.7)
(511.1)
2024
Carrying Contractual 1 year 1 to 2 to
amount cash flows or less <2 years <5 years >5 years
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Non-derivative
financial liabilities
Bank loans
(326.3)
(366.9)
(29.4)
(25.0)
(312.5)
\u2013
US Private
Placement notes
(521.0)
(618.1)
(22.3)
(119.7)
(346.2)
(129.9)
Lease liabilities
(1,089.1)
(1,555.0)
(285.5)
(284.4)
(630.0)
(355.1)
Trade and other payables
(689.0)
(689.0)
(687.5)
(0.5)
\u2013
(1.0)
(2,625.4)
(3,229.0)
(1,024.7)
(429.6)
(1,288.7)
(486.0)
Market risk Market risk is the risk that changes in market prices, such as foreign exchange rates and interest rates, will affect the Group\u2018s income or the value of its holdings of financial instruments. These are discussed further below. Currency risk Although the functional currency of the Group is Sterling, the Group\u2018s operating cash flows are transacted in a number of different currencies. The Group\u2018s policy in managing this financial currency risk is to use foreign currency denominated borrowings to ensure that interest costs arise in currencies that reflect the operating cash flows, thereby minimising net cash flows in foreign currencies. As the mix of foreign currency cash flows generated by the business changes over time, there may be a requirement to restructure borrowings (via financial instruments or other treasury products) to maintain this hedge. The Board reviews financial currency risk at least once a year. The Group uses currency denominated borrowings to hedge the exposure of a portion of its net investment in overseas operations (with non-Sterling functional currency) against changes in value due to changes in foreign exchange rates. An economic relationship has been identified as both the net investment in overseas operations, and the currency denominated borrowings used as the related hedging instrument, are subject to currency risk, and changes in foreign exchange rates would cause their values to move in opposite directions. As at 30 September 2025, the fair value of bank loans and US Private Placement debt used as hedging instruments was \u00a3853.9m (2024: \u00a3626.3m). Of this, \u00a3622.3m was in respect of Euro exposure and \u00a3231.6m in respect of the US Dollar exposure. There were no reclassifications from foreign currency translation reserve and external borrowings in foreign currencies did not exceed the investments in respective countries. No sensitivity analysis is provided in respect of currency risk as the Group\u2018s currency exposure mainly relates to translation risk as discussed above. The currency profile of the cash balances of the Group at 30 September 2025 was as follows:
2025 2024
Cash at bank and in hand \u00a3m \u00a3m
Sterling
103.3
32.8
Other currencies
238.7
222.0
342.0
254.8
Interest rate risk
The interest rate and currency profile of the Group\u2018s bank loans at 30 September 2025 was as follows:
Floating-rate liabilities
Fixed-rate liabilities
Total
2025 2024 2025 2024 2025 2024
Currency \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Sterling
\u2013
(75.0)
(41.4)
(116.4)
(41.4)
(191.4)
Euro
(74.8)
(71.3)
(558.5)
(344.0)
(633.3)
(415.3)
US Dollar
\u2013
\u2013
(231.6)
(233.0)
(231.6)
(233.0)
Saudi Riyal
\u2013
\u2013
(8.9)
\u2013
(8.9)
\u2013
Hong Kong Dollar
\u2013
\u2013
(1.6)
\u2013
(1.6)
\u2013
Philippine Peso
(0.4)
\u2013
\u2013
\u2013
(0.4)
\u2013
Indian Rupee
\u2013
(0.8)
\u2013
\u2013
\u2013
(0.8)
(75.2)
(147.1)
(842.0)
(693.4)
(917.2)
(840.5)
Sensitivity analysis
The effect of a 1% increase in interest rates prevailing at the balance sheet date on the Group\u2019s cash
and cash equivalents and debt subject to variable rates of interest at the balance sheet date would be
to decrease profit for the year (after tax) by an immaterial amount. A similar 1% decrease in interest rates
would result in an equal and opposite effect over the course of a year.
(e) Capital management
The Group\u2018s policy is to maintain a strong capital base so as to maintain investor, creditor and market
confidence and to sustain future development. The Group\u2018s capital is represented by the share capital
and reserves (as set out in note 24), retained earnings, and net debt. The funding requirements of the
Group are met by a mix of long-term borrowings, medium-term borrowings, short-term borrowings
(under its Revolving Credit Facility) and available cash.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-528": { "value": "Expected credit losses The Group applies the simplified approach and records lifetime expected credit losses for trade receivables. Loss allowances have been recognised for trade receivables that have been identified as credit impaired. The Group has assessed customer balances in relation to their operating sector (such as air or rail), receivable ageing and other indicators of risk to recoverability. ", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-519": { "value": "Liquidity risk The Group\u2018s objective in managing liquidity risk is to ensure that it can meet its financial obligations as and when they fall due. In order to achieve this, the treasury department maintains an appropriate level of funds and facilities to meet each year\u2018s planned funding requirement. In January 2025 the Group raised \u20ac240m via the US Private Placement market, as mentioned above. The following are the remaining contractual maturities of financial liabilities at the reporting date.
2025
Carrying Contractual 1 year 1 to 2 to
amount cash flows or less <2 years <5 years >5 years
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Non-derivative
financial liabilities
Bank loans
(175.4)
(189.1)
(27.5)
(161.6)
\u2013
\u2013
US Private
Placement notes
(740.8)
(857.0)
(127.8)
(26.8)
(622.0)
(80.4)
Lease liabilities
(1,242.7)
(1,835.5)
(351.4)
(323.6)
(730.7)
(429.8)
Trade and other payables
(838.2)
(838.2)
(836.5)
(0.8)
\u2013
(0.9)
(2,997.1)
(3,719.8)
(1,343.2)
(512.8)
(1,352.7)
(511.1)
2024
Carrying Contractual 1 year 1 to 2 to
amount cash flows or less <2 years <5 years >5 years
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Non-derivative
financial liabilities
Bank loans
(326.3)
(366.9)
(29.4)
(25.0)
(312.5)
\u2013
US Private
Placement notes
(521.0)
(618.1)
(22.3)
(119.7)
(346.2)
(129.9)
Lease liabilities
(1,089.1)
(1,555.0)
(285.5)
(284.4)
(630.0)
(355.1)
Trade and other payables
(689.0)
(689.0)
(687.5)
(0.5)
\u2013
(1.0)
(2,625.4)
(3,229.0)
(1,024.7)
(429.6)
(1,288.7)
(486.0)
", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-520": { "value": "Market risk Market risk is the risk that changes in market prices, such as foreign exchange rates and interest rates, will affect the Group\u2018s income or the value of its holdings of financial instruments. These are discussed further below. Currency risk Although the functional currency of the Group is Sterling, the Group\u2018s operating cash flows are transacted in a number of different currencies. The Group\u2018s policy in managing this financial currency risk is to use foreign currency denominated borrowings to ensure that interest costs arise in currencies that reflect the operating cash flows, thereby minimising net cash flows in foreign currencies. As the mix of foreign currency cash flows generated by the business changes over time, there may be a requirement to restructure borrowings (via financial instruments or other treasury products) to maintain this hedge. The Board reviews financial currency risk at least once a year. The Group uses currency denominated borrowings to hedge the exposure of a portion of its net investment in overseas operations (with non-Sterling functional currency) against changes in value due to changes in foreign exchange rates. An economic relationship has been identified as both the net investment in overseas operations, and the currency denominated borrowings used as the related hedging instrument, are subject to currency risk, and changes in foreign exchange rates would cause their values to move in opposite directions. As at 30 September 2025, the fair value of bank loans and US Private Placement debt used as hedging instruments was \u00a3853.9m (2024: \u00a3626.3m). Of this, \u00a3622.3m was in respect of Euro exposure and \u00a3231.6m in respect of the US Dollar exposure. There were no reclassifications from foreign currency translation reserve and external borrowings in foreign currencies did not exceed the investments in respective countries. No sensitivity analysis is provided in respect of currency risk as the Group\u2018s currency exposure mainly relates to translation risk as discussed above. The currency profile of the cash balances of the Group at 30 September 2025 was as follows:
2025 2024
Cash at bank and in hand \u00a3m \u00a3m
Sterling
103.3
32.8
Other currencies
238.7
222.0
342.0
254.8
Interest rate risk The interest rate and currency profile of the Group\u2018s bank loans at 30 September 2025 was as follows:
Floating-rate liabilities
Fixed-rate liabilities
Total
2025 2024 2025 2024 2025 2024
Currency \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Sterling
\u2013
(75.0)
(41.4)
(116.4)
(41.4)
(191.4)
Euro
(74.8)
(71.3)
(558.5)
(344.0)
(633.3)
(415.3)
US Dollar
\u2013
\u2013
(231.6)
(233.0)
(231.6)
(233.0)
Saudi Riyal
\u2013
\u2013
(8.9)
\u2013
(8.9)
\u2013
Hong Kong Dollar
\u2013
\u2013
(1.6)
\u2013
(1.6)
\u2013
Philippine Peso
(0.4)
\u2013
\u2013
\u2013
(0.4)
\u2013
Indian Rupee
\u2013
(0.8)
\u2013
\u2013
\u2013
(0.8)
(75.2)
(147.1)
(842.0)
(693.4)
(917.2)
(840.5)
Sensitivity analysis The effect of a 1% increase in interest rates prevailing at the balance sheet date on the Group\u2019s cash and cash equivalents and debt subject to variable rates of interest at the balance sheet date would be to decrease profit for the year (after tax) by an immaterial amount. A similar 1% decrease in interest rates would result in an equal and opposite effect over the course of a year. ", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-529": { "value": "Sensitivity analysis The effect of a 1% increase in interest rates prevailing at the balance sheet date on the Group\u2019s cash and cash equivalents and debt subject to variable rates of interest at the balance sheet date would be to decrease profit for the year (after tax) by an immaterial amount. A similar 1% decrease in interest rates would result in an equal and opposite effect over the course of a year. ", "dimensions": { "concept": "ifrs-full:SensitivityAnalysisForEachTypeOfMarketRisk", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-521": { "value": "(e) Capital management The Group\u2018s policy is to maintain a strong capital base so as to maintain investor, creditor and market confidence and to sustain future development. The Group\u2018s capital is represented by the share capital and reserves (as set out in note 24), retained earnings, and net debt. The funding requirements of the Group are met by a mix of long-term borrowings, medium-term borrowings, short-term borrowings (under its Revolving Credit Facility) and available cash. ", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-460": { "value": "
29. Commitments
Capital commitments at the end of the financial year, for which no provision has been made,
are as follows:
2025 2024
\u00a3m \u00a3m
Contracted for but not provided
110.9
128.8
Capital commitments relate to where the Group has contractually committed to acquire and/or build
tangible assets that are not yet incurred as at 30 September 2025.
", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-522": { "value": "30. Related parties Related party relationships exist with the Group\u2018s subsidiaries, associates (note 14), key management personnel, pension schemes (note 22) and employee benefit trust (note 24). Subsidiaries Transactions between the Company and its subsidiaries, and transactions between subsidiaries, have been eliminated on consolidation and are not disclosed in this note. Where the Group does not own 100% of its subsidiary, significant transactions with the other investors in the non-wholly owned subsidiary (\u2018investor\u2019), other than those listed in note 24, are disclosed within this note (in the table below). Sales and purchases with related parties are made at normal market prices. Associates Significant transactions with associated undertakings during the year, other than those included in note 14, are included in the table below. Related party transactions
2025 2024
\u00a3m \u00a3m
Sales to related parties
0.7
0.8
Purchases from related parties
(8.5)
(7.8)
Management fee income
3.5
2.3
Other income
2.4
3.2
Other expenses\u00b9
(16.2)
(17.9)
Amounts owed by related parties at the end of the year
5.3
3.8
Amounts owed to related parties at the end of the year\u00b2
(15.0)
(24.6)
1 The majority of other expenses relates to \u00a311.6m rent from Midway Partnership LLC (2024: \u00a313.1m). 2 The majority of amounts relates to \u00a312.0m loans (and accumulated interest) received from non-controlling interest shareholders mainly in Saudi Arabia and Hong Kong (2024: \u00a37.1m, mainly in Saudi Arabia and the Philippines), and the loan taken from Extime associate \u00a30m (2024: \u00a37.7m). Bank guarantees The Group has provided a number of guarantees to third parties and has given guarantees to partners of consolidated non-wholly owned subsidiaries in respect of obligations of its non-wholly owned subsidiaries, relating to, for example, concession agreements, franchise agreements and financing facilities. In addition, certain subsidiaries benefit from guarantees provided by the Group\u2018s non-controlling interest partners to similar third parties (in respect of obligations of the subsidiaries). These guarantees are consistent with those provided in the normal course of business in respect of the Group\u2018s wholly owned subsidiaries. At 30 September 2025 the value of the guarantees given by the various Group companies in respect of both wholly owned and other subsidiaries was \u00a3204.1m (2024: \u00a3185m). The Group does not expect these guarantees to be called on and as such no liability has been recognised in the financial statements. Remuneration of key management personnel The remuneration of key management personnel of the Group is set out below in aggregate for each of the categories specified in IAS 24 \u2018Related Party Disclosures\u2018. The Group considers key management personnel to be the Group CEO, Deputy Group CEO and CFO, Non-Executive Directors and the Group Executive Committee.
2025 2024
\u00a3m \u00a3m
Short\u2013term employee benefits
(8.7)
(8.1)
Post\u2013employment benefits
(0.5)
(0.4)
Share\u2013based payments
(2.2)
(2.3)
(11.4)
(10.8)
", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-461": { "value": "Subsidiaries Transactions between the Company and its subsidiaries, and transactions between subsidiaries, have been eliminated on consolidation and are not disclosed in this note. Where the Group does not own 100% of its subsidiary, significant transactions with the other investors in the non-wholly owned subsidiary (\u2018investor\u2019), other than those listed in note 24, are disclosed within this note (in the table below). Sales and purchases with related parties are made at normal market prices. ", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-505": { "value": "
Associates
Significant transactions with associated undertakings during the year, other than those included
in note 14, are included in the table below.
Related party transactions
2025 2024
\u00a3m \u00a3m
Sales to related parties
0.7
0.8
Purchases from related parties
(8.5)
(7.8)
Management fee income
3.5
2.3
Other income
2.4
3.2
Other expenses\u00b9
(16.2)
(17.9)
Amounts owed by related parties at the end of the year
5.3
3.8
Amounts owed to related parties at the end of the year\u00b2
(15.0)
(24.6)
1 The majority of other expenses relates to \u00a311.6m rent from Midway Partnership LLC (2024: \u00a313.1m).
2 The majority of amounts relates to \u00a312.0m loans (and accumulated interest) received from non-controlling interest shareholders mainly in Saudi
Arabia and Hong Kong (2024: \u00a37.1m, mainly in Saudi Arabia and the Philippines), and the loan taken from Extime associate \u00a30m (2024: \u00a37.7m).
", "dimensions": { "concept": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-506": { "value": "
Remuneration of key management personnel
The remuneration of key management personnel of the Group is set out below in aggregate for each
of the categories specified in IAS 24 \u2018Related Party Disclosures\u2018. The Group considers key management
personnel to be the Group CEO, Deputy Group CEO and CFO, Non-Executive Directors and the Group
Executive Committee.
2025 2024
\u00a3m \u00a3m
Short\u2013term employee benefits
(8.7)
(8.1)
Post\u2013employment benefits
(0.5)
(0.4)
Share\u2013based payments
(2.2)
(2.3)
(11.4)
(10.8)
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:213800QGNIWTXFMENJ24", "period": "2024-10-01T00:00:00/2025-10-01T00:00:00" } }, "fact-462": { "value": "
31. Business combinations and other acquisitions
Acquisitions in 2025
On 11 December 2024 the Group completed the acquisition of the controlling 60% of a company
in Indonesia from food and beverage business PT Taurus Gemilang (TG) owning the remaining 40%.
This new company will operate 13 outlets, 12 of which are located at I Gusti Ngurah Rai International
Airport in Bali, and one at Juanda International Airport in Surabaya. These are currently a mix of TG\u2019s
own brands, as well as a number of local franchised brands, including Made\u2019s Warung Balinese restaurant
and coffee brand Revolver.
The total consideration under the agreement is \u00a311.6m, partially paid in cash on the completion date,
and the remainder later in the year.
Assets acquired and liabilities assumed (provisional)
The fair values of the identifiable assets and liabilities of the as at the date of acquisition were provisionally
determined as follows:
Fair value
recognised on
acquisition
\u00a3m
Assets
Property, plant and equipment (Note 11)
1.0
Right\u2013of\u2013use assets (Note 13)
8.1
Inventory and other receivables
0.7
Cash
1.1
Liabilities
Other liabilities
(1.6)
Lease liabilities (Note 21)
(3.2)
Total identifiable net assets at fair value
6.1
Non\u2013controlling interest measured at fair value
(3.0)
Increase in Other receivables due from NCI
0.8
Goodwill arising on acquisition (Note 12)
7.7
Total
11.6
Satisfied by:
Purchase consideration pain in cash paid
11.6
Concession rights
The Group measured the acquired lease liabilities using the present value of the remaining lease payments
at the date of acquisition. The right-of-use assets were measured at an amount equal to the lease
liabilities and adjusted to reflect the favourable terms of the lease relative to market. The right-of-use
assets include concession rights amounting to \u00a34.9m will be amortised over the life of the contracts.
Goodwill
The provisional goodwill recognised on the acquisition amounted to \u00a37.7m. The goodwill represents
the difference between the identified assets and the purchase consideration. The nature of the goodwill
is similar and represents the value of potential renewable options, the enhanced ability to access tenders
in new airports and cost synergies.
Other
During the year the Group also acquired the additional 1.01% stake in Travel Food Services Limited
changing its ownership from 49% to 50.01% for the total consideration of \u00a312.5m. As at the date
of acquisition, the 1.01% of the accumulated non-controlling interest amounted to \u00a31.1m.
Acquisitions in 2024
The net assets recognised from the acquisitions below were based on a provisional assessment of their
fair values while the Group was finalising the valuation for committed capital spending and concession
rights across those acquisitions. The valuation had not been completed by the date the 2024 financial
statements were approved. During the current year the valuations were completed, and the final
amount assets and liabilities were recorded. The 2024 comparative information was not restated to
reflect the adjustments to the provisional amounts as they are insignificant individually. There was also
a corresponding reduction in goodwill of \u00a34.9m an increase of \u00a30.9m in the non-controlling interest.
A summary of the details of the acquisitions completed in the previous year is shown in the table below:
Business/Company\ue009
Sector\ue009
Country\ue009
SSP Ownership\ue009
Acquisition date\ue009\ue009
Midfield Concession Enterprise Inc.
(Denver airport)
Air
USA
60%
16 November 2023
ECG Ventures Ltd
Air
Canada
100%
11 December 2023
Mack II
Air
USA
51%
1 February 2024
Airport Retail Enterprise
Air
Australia
100%
1 May 2024
Backwerk
Rail
Germany
100%
1 July 2024
Midfield Concession Enterprise Inc
On 16 November 2023, the Group took operational control of the Denver airport part of the acquisition
of the concessions business of Midfield Concession Enterprises, Inc. The total consideration for the
Denver airport concession after completion adjustments was \u00a315.1m.
ECG Ventures Ltd
On 11 December 2023 the Group acquired ECG Ventures Limited (ECG) based in Calgary, Canada. This
involves taking over the leases of three units at Calgary Airport and two additional units at Edmonton
Airport. The cash consideration for the acquisition was approximately \u00a330.6m (CAD52.0m).
Mack II
On 1 February 2024 the Group acquired the business of Mack II which consisted of eight units at Atlanta
airport. The cash consideration for the acquisition was approximately \u00a311.0m.
Airport Retail Enterprises Pty Ltd
On 13 February 2024, the Group signed an agreement to purchase Airport Retail Enterprises Pty Ltd
(\u2018ARE\u2019). This has expanded the Group\u2019s presence across Australia adding 63 outlets across seven airports
to its portfolio: Sydney, Melbourne, Brisbane, Gold Coast, Canberra, Townsville and Mount Isa. The cash
consideration for the acquisition was approximately \u00a382.9m (AUS$158m) (subject to completion
adjustments). The transaction completed on 1 May 2024.
Backwerk
On 31 May 2024, Station Food GmbH (Germany) signed a agreement to purchase two operating units
from Hannover HBF (\u2018BW\u2019). This has expanded Station Food GmbH presence by 2 outlets at a new
location (Hannover). The cash consideration for the acquisition was approximately \u00a36.6m (EUR 7.7m).
The transaction was completed on 1 July 2024.
Assets acquired and liabilities assumed (as at 30 September 2024)
The fair values of the identifiable assets and liabilities acquisitions (completed in the year) as at the date
of acquisition were determined as follows:
Fair value recognised on acquisition
Denver airport Mack II ECG Ventures ARE BW Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Assets
Property, plant and equipment
(Note 11)
9.7
1.2
4.0
7.4
0.5
22.8
Intangible assets
\u2013
\u2013
0.2
0.8
\u2013
1.0
Right\u2013of\u2013use assets (Note 13)
11.3
10.4
21.8
60.9
6.1
110.5
Inventory
\u2013
\u2013
0.2
0.9
\u2013
1.1
Other receivables
\u2013
\u2013
0.1
0.5
\u2013
0.6
Cash
\u2013
\u2013
\u2013
9.5
\u2013
9.5
Liabilities
Other liabilities
\u2013
(0.5)
(0.9)
(12.4)
\u2013
(13.8)
Lease liabilities (Note 21)
(8.4)
(5.3)
\u2013
(34.0)
\u2013
(47.7)
Deferred tax liability
\u2013
\u2013
(5.8)
(9.7)
\u2013
(15.5)
Provisions
\u2013
\u2013
\u2013
(3.2)
\u2013
(3.2)
Total identifiable net assets
at fair value
12.6
5.8
19.6
20.7
6.6
65.3
Non\u2013controlling interest
measured at fair value
(5.1)
(3.2)
\u2013
\u2013
\u2013
(8.3)
Increase in Other receivables
due from NCI
5.1
5.8
\u2013
\u2013
\u2013
10.9
Goodwill arising on acquisition
(Note 12)
2.5
2.6
12.6
62.2
\u2013
79.9
Total net assets acquired
15.1
11.0
32.2
82.9
6.6
147.8
Satisfied by:
Purchase consideration
Cash paid
6.9
11.0
30.6
82.9
6.6
138.0
Offsets against NCI receivables
in other joint ventures from the
same joint venture partners
5.7
\u2013
\u2013
\u2013
\u2013
5.7
Deferred considerations
1.9
\u2013
1.6
\u2013
\u2013
3.5
Capital expenditure settlements
0.6
\u2013
\u2013
\u2013
\u2013
0.6
Total purchase consideration
15.1
11.0
32.2
82.9
6.6
147.8
Concession rights
The Group measured the acquired lease liabilities using the present value of the remaining lease payments
at the date of acquisition. The right-of-use assets were measured at an amount equal to the lease
liabilities and adjusted to reflect the favourable terms of the lease relative to market. The right-of-use
assets include concession rights amounting to \u00a362.8m in total across the five acquisitions will be
amortised over the life of the contracts.
Goodwill
The goodwill recognised on the five acquisitions in total amounted to \u00a379.9m. The goodwill on these
acquisitions represents the difference between the identified assets and the purchase consideration.
The nature of the goodwill is similar and represents the value of potential renewable options, the
enhanced ability to access tenders in new airports and cost synergies.
From the date of the completion the five acquisitions contributed \u00a381.4m of revenue and \u00a37.9m of profit
before tax from operations of the Group. If the acquisitions had all taken place at the beginning of the
year they would have contributed c.\u00a3215m of additional revenue in 2024. It is not practically possible
to calculate profit before tax should the acquisition had taken place at the beginning of the year.
Other
During the year the Group also acquired 51% shares in SSP Arabia Limited (Saudi Arabia) with the total
cash consideration of \u00a31.5m with cash acquired of \u00a32.6m.
Purchase of non-controlling interest
Prior to 14 December 2023 the Group held a controlling 50% interest in SSP Brazil with the residual value
of accumulated non-controlling interest (losses) of \u00a36.4m. On 14 December 2023, the Group purchased
the remaining 50% interest in SSP Brazil, taking its ownership to 100%. The consideration paid for the
additional 50% interest in SSP Brazil was equivalent to \u00a30.6m.
Purchase of an associate
On 25 October 2023, the Group acquired a non-controlling 50% interest in Extime Food & Beverage
Paris SAS for the consideration of \u00a310.5m with a controlling interest held by Aeroports de Paris.
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32. Post balance sheet events
On 17 October 2025 the Group raised EUR180m via a Term Loan with two of its existing lending banks
to fully repay and cancel the pre-existing EUR Term Loan entered into in 2023. This new Term Loan has
a two-year maturity with an option to extend for a further year.
On 6 October 2025, the Group commenced a \u00a3100m share buyback programme.
The Group will undertake a wide-ranging review of our Continental European Rail business, and consider
options to realise value for SSP shareholders in line with the delivery of the TFS free float requirement.
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