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    "unit": "iso4217:GBP"
   }
  },
  "fact-527": {
   "value": "383216.0",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:NumberOfShareOptionsExercisedInSharebasedPaymentArrangement",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-528": {
   "value": "200000.0",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-611": {
   "value": "1. <span class=\"_ _1b3\"> </span> <span class=\"_ _18\"></span>General <span class=\"_ _2\"></span>information<span class=\"_ _2d2\"> </span>The Group Financial Statements of LSL <span class=\"_ _2\"></span>and its subsidiaries for the year ended <span class=\"_ _2\"></span>31 December 2025 were authorised for issue <span class=\"_ _2\"></span>by the Board of Directors on 18 March 2026. LSL <span class=\"_ _2\"></span>is a company which is listed on <span class=\"_ _2\"></span>the London Stock Exchange, incorporated and domiciled <span class=\"_ _2\"></span>in England &amp; Wales and the Group operates Financial Services, Surveying <span class=\"_ _2\"></span>&amp; Valuation and Estate Agency Franchising businesses.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-1": {
   "value": "1. <span class=\"_ _1b3\"> </span> <span class=\"_ _18\"></span>General <span class=\"_ _2\"></span>information<span class=\"_ _2d2\"> </span>The Group Financial Statements of LSL <span class=\"_ _2\"></span>and its subsidiaries for the year ended <span class=\"_ _2\"></span>31 December 2025 were authorised for issue <span class=\"_ _2\"></span>by the Board of Directors on 18 March 2026. LSL <span class=\"_ _2\"></span>is a company which is listed on <span class=\"_ _2\"></span>the London Stock Exchange, incorporated and domiciled <span class=\"_ _2\"></span>in England &amp; Wales and the Group operates Financial Services, Surveying <span class=\"_ _2\"></span>&amp; Valuation and Estate Agency Franchising businesses.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-530": {
   "value": "England & Wales",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-588": {
   "value": "England & Wales",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-531": {
   "value": "the Group operates Financial Services, Surveying & Valuation and Estate Agency Franchising businesses.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-2": {
   "value": "2. <span class=\"_ _1b3\"> </span> <span class=\"_ _18\"></span>Acc<span class=\"_ _1\"></span>ountin<span class=\"_ _1\"></span>g poli<span class=\"_ _1\"></span>cies<span class=\"_ _1\"></span>, judgem<span class=\"_ _1\"></span>ents and es<span class=\"_ _1\"></span>timat<span class=\"_ _1\"></span>es<span class=\"_ _2d2\"> </span>2.1 <span class=\"_ _bc\"> </span> <span class=\"_ _18\"></span>Basis <span class=\"_ _2\"></span>of prepa<span class=\"_ _2\"></span>ration<span class=\"_ _2d2\"> </span>The accounting policies which follow set <span class=\"_ _2\"></span>out material information about the accounting <span class=\"_ _2\"></span>policies which apply in preparing the Financial <span class=\"_ _2\"></span>Statements for the year ended 31 December <span class=\"_ _2\"></span>2025. The policies have been applied consistently <span class=\"_ _2\"></span>to all years presented. The Group\u2019s Financial <span class=\"_ _2\"></span>Statements are presented in pound sterling, and all <span class=\"_ _2\"></span>values are rounded to the nearest thousan<span class=\"_ _2\"></span>d pounds (\u00a3\u2019000) except when otherwise indicated.<span class=\"_ _2d2\"> </span>These Financial Statements have been prepared <span class=\"_ _2\"></span>in accordance with UK-adopted International Accounting <span class=\"_ _2\"></span>Standards. The Group Financial Statements have been prepared on a <span class=\"_ _2\"></span>going concern basis under the historical cost <span class=\"_ _2\"></span>convention and on a historical cost basis.<span class=\"_ _2d2\"> </span>In preparing the Financial Statements management <span class=\"_ _2\"></span>has considered the impact of climate change, <span class=\"_ _2\"></span>which is described in detail in ou<span class=\"_ _2\"></span>r TCFD section. The Group has assessed climate-related risks, <span class=\"_ _2\"></span>covering both physical risks and transition risks, <span class=\"_ _2\"></span>in the short (0-3 years) to medium <span class=\"_ _2\"></span>term (4-9 years). Climate-related matters have a relatively low <span class=\"_ _2\"></span>impact on LSL\u2019s strategy and business model, <span class=\"_ _2\"></span>and therefore there is a high degree <span class=\"_ _2\"></span>of resilience. However, there are number of risks <span class=\"_ _2\"></span>that may result in increased costs and <span class=\"_ _2\"></span>have an impact on operations that, wh<span class=\"_ _2\"></span>ilst unlikely to have a significant impact, are factored into our business <span class=\"_ _2\"></span>and financial planning. Over the long-term (beyond<span class=\"_ _2\"></span> 10 years), there could be physical <span class=\"_ _2\"></span>risks, such as severe weather, flooding events, increase in temperature <span class=\"_ _2\"></span>and rising sea levels. The risk to <span class=\"_ _2\"></span>the Group\u2019s own premises as a result <span class=\"_ _2\"></span>of climate change is considered low, the majority of our <span class=\"_ _2\"></span>property portfolio is leased, and we would <span class=\"_ _2\"></span>not expect significant climate-related costs during the <span class=\"_ _2\"></span>remainder of our current lease terms. The impact <span class=\"_ _2\"></span>of climate change in the medium to <span class=\"_ _2\"></span>long-term is likely to be localised and <span class=\"_ _2\"></span>have varying degrees of impact on the areas where we work and <span class=\"_ _2\"></span>our revenue profile. This could have an <span class=\"_ _2\"></span>impact on the carrying value of goodwill <span class=\"_ _2\"></span>and investments.<span class=\"_ _2d2\"> </span>2.2 <span class=\"_ _bc\"> </span> <span class=\"_ _18\"></span>Basis <span class=\"_ _2\"></span>of consolid<span class=\"_ _2\"></span>ation<span class=\"_ _2d2\"> </span>The consolidated Financial Statements comprise the <span class=\"_ _2\"></span>Financial Statements of the Company and its <span class=\"_ _2\"></span>subsidiaries as at 31 December 2025. The financial year represents the year from <span class=\"_ _2\"></span>1 January 2025 to 31 December 2025.<span class=\"_ _2d2\"> </span>Subsidiaries<span class=\"_ _2d2\"> </span>Subsidiaries are consolidated from the date <span class=\"_ _2\"></span>that control commences until the date control <span class=\"_ _2\"></span>ceases. A change in the ownership interest <span class=\"_ _2\"></span>of a subsidiary, without a loss of control, <span class=\"_ _2\"></span>is accounted for as an equity transaction.<span class=\"_ _2d2\"> </span>Interes<span class=\"_ _1\"></span>t in joint venture<span class=\"_ _2d2\"> </span>The Group\u2019s share of the results <span class=\"_ _2\"></span>of joint venture is included in the <span class=\"_ _2\"></span>Group Statement of Profit or Loss and <span class=\"_ _2\"></span>Other Comprehensive Income using the equity method of accounting. Investment in <span class=\"_ _2\"></span>joint ventures are carried in the Grou<span class=\"_ _2\"></span>p Balance Sheet at cost plus post-acquisition <span class=\"_ _2\"></span>changes in the Group\u2019s share of the net assets <span class=\"_ _2\"></span>of the entity, less any impairment in <span class=\"_ _2\"></span>value. Goodwill relating to the joint venture <span class=\"_ _2\"></span>is included in the carrying amount of the investment and is not <span class=\"_ _2\"></span>tested for impairment individually. Unrealised gains and<span class=\"_ _2\"></span> losses resulting from transactions between the <span class=\"_ _2\"></span>Group and the joint venture are eliminated to the <span class=\"_ _2\"></span>extent of the interest in the joint <span class=\"_ _2\"></span>venture.<span class=\"_ _2d2\"> </span>In addition, when there has been <span class=\"_ _2\"></span>a change recognised directly in the equ<span class=\"_ _2\"></span>ity of the joint venture, the Group <span class=\"_ _2\"></span>recognises its share of any changes, when applicable, in the statement of <span class=\"_ _2\"></span>changes in equity.<span class=\"_ _2d2\"> </span>The Financial Statements of the joint <span class=\"_ _2\"></span>venture are prepared for the same reporting <span class=\"_ _2\"></span>period as the Group. When necessary, <span class=\"_ _2\"></span>adjustments are made to bring the accounting policies in line <span class=\"_ _2\"></span>with those of the Group.<span class=\"_ _2d2\"> </span>2.<span class=\"_ _1\"></span>3 <span class=\"_ _1b4\"> </span> Going <span class=\"_ _1b5\"> </span>concern<span class=\"_ _2d2\"> </span>The Group\u2019s business activities, together with <span class=\"_ _2\"></span>the factors likely to affect its future <span class=\"_ _2\"></span>development, performance and position, are set out <span class=\"_ _2\"></span>in the Financial and Divisional Reviews section (page <span class=\"_ _2\"></span>13 to 19) of the Strategic Report. <span class=\"_ _2\"></span>The financial position of the Group, its <span class=\"_ _2\"></span>cash flows, liquidity position and policy for treasury and risk <span class=\"_ _2\"></span>management are described in the Financial Review <span class=\"_ _2\"></span>section of the Strategic Report (page 13). <span class=\"_ _2\"></span>Details of the Group\u2019s borrowing facilities are set out in <span class=\"_ _2\"></span>note 31. The Group\u2019s objectives, policies and <span class=\"_ _2\"></span>processes for managing its capital; its financial <span class=\"_ _2\"></span>risk management objectives; details of its financial instruments; <span class=\"_ _2\"></span>and its exposures to credit risk and <span class=\"_ _2\"></span>liquidity risk are also set out in <span class=\"_ _2\"></span>note 31. A description of the Group\u2019s principal risks and uncertainties an<span class=\"_ _2\"></span>d arrangements to manage these risks can <span class=\"_ _2\"></span>be found in the Risk Management section <span class=\"_ _2\"></span>of the Strategic Report on page 27.<span class=\"_ _2d2\"> </span>The UK Corporate Governance Code requires <span class=\"_ _2\"></span>the Board to assess and report on <span class=\"_ _2\"></span>the prospects of the Group and whether <span class=\"_ _2\"></span>the business is a going concern. In considering this requirement, <span class=\"_ _2\"></span>the Directors have taken into account the <span class=\"_ _2\"></span>Group\u2019s forecast cash flows, liquidity, borrowing facilities <span class=\"_ _2\"></span>and related covenant requirements and the expected <span class=\"_ _2\"></span>operational activities of the Group.<span class=\"_ _2d2\"> </span>The Group expects to continue to <span class=\"_ _2\"></span>meet its day-to-day working capital requirements through <span class=\"_ _2\"></span>cashflows generated by its trading activities an<span class=\"_ _2\"></span>d available cash resources (31 December 2025: <span class=\"_ _2\"></span>\u00a327.8m). The Group\u2019s banking facility, a \u00a360 <span class=\"_ _2\"></span>million committed revolving credit facility has a <span class=\"_ _2\"></span>maturity date of January 2030. The Group <span class=\"_ _2\"></span>has not currently utilised the facility leaving <span class=\"_ _2\"></span>\u00a360 million of available undrawn committed borrowing <span class=\"_ _2\"></span>facilities in respect of which all conditions precedent <span class=\"_ _2\"></span>had been met. The facility agreement includ<span class=\"_ _2\"></span>es financial covenants, including a minimum net <span class=\"_ _2\"></span>debt to EBITDA ratio, which could result in <span class=\"_ _2\"></span>the full facility not being available during <span class=\"_ _2\"></span>the going concern period under downside <span class=\"_ _2\"></span>scenarios.<span class=\"_ _2d2\"> </span>The Directors have continued to run <span class=\"_ _2\"></span>a variety of scenario models throughout the <span class=\"_ _2\"></span>year to help the ongoing assessment of <span class=\"_ _2\"></span>risks and opportunities covering the period to 30 June <span class=\"_ _2\"></span>2027 (the going concern period). The Directors <span class=\"_ _2\"></span>considered the period to June 2027, wh<span class=\"_ _2\"></span>ich exceeds the minimum required period, because it captures the <span class=\"_ _2\"></span>covenant test that could significantly affect th<span class=\"_ _2\"></span>e use of the going concern <span class=\"_ _2\"></span>basis.<span class=\"_ _2d2\"> </span>In the scenarios, the Directors considered <span class=\"_ _2\"></span>both current trading and external industry data. <span class=\"_ _2\"></span>In developing a base case forecast th<span class=\"_ _2\"></span>e Directors have assumed inflation and interest rates of <span class=\"_ _2\"></span>2.5% and 4.0%, respectively, by the end <span class=\"_ _2\"></span>of 2026 and 2.0% and 4.0%, respectively, <span class=\"_ _2\"></span>by the end of 2027.<span class=\"_ _2d2\"> </span>The Directors have performed a reverse <span class=\"_ _2\"></span>stress test to determine the events and <span class=\"_ _2\"></span>circumstances which would need to arise in <span class=\"_ _2\"></span>order to threaten the Group\u2019s ability to continue as a <span class=\"_ _2\"></span>going concern. Such scenarios would require a <span class=\"_ _2\"></span>significant reduction in market transaction volumes <span class=\"_ _2\"></span>below the low point experienced during the Global Financial <span class=\"_ _2\"></span>Crisis and in turn reduce Group revenue <span class=\"_ _2\"></span>by approximately 25% compared to current <span class=\"_ _2\"></span>performance. Under such a scenario, all available <span class=\"_ _2\"></span>cash balances would be utilised and the <span class=\"_ _2\"></span>facility would be unavailable due to <span class=\"_ _2\"></span>financial covenants. If severe downside scenarios arose, there are cost <span class=\"_ _2\"></span>mitigations that could be applied, as well <span class=\"_ _2\"></span>as cash conservation action such as pausing <span class=\"_ _2\"></span>dividend payments and planned investments. The Directors have <span class=\"_ _2\"></span>concluded that the likelihood of such <span class=\"_ _2\"></span>a severe scenario arising is remote and h<span class=\"_ _2\"></span>ave concluded that there are no plausible threats to <span class=\"_ _2\"></span>the Group\u2019s ability to continue through the <span class=\"_ _2\"></span>going concern period. Therefore, the financial information <span class=\"_ _2\"></span>has been prepared under the going concern basis <span class=\"_ _2\"></span>of preparation.<span class=\"_ _2d2\"> </span>In reaching its conclusion on the <span class=\"_ _2\"></span>going concern assessment, the Board considered the <span class=\"_ _2\"></span>findings of the work performed to su<span class=\"_ _2\"></span>pport the Group\u2019s long-<span class=\"_ _2d2\"> </span>term viability statement. As noted in <span class=\"_ _2\"></span>the Viability Statement, which is included in <span class=\"_ _2\"></span>the Strategic Report (page 31), this <span class=\"_ _2\"></span>included assessing forecasts of severe but plausible downside scenarios <span class=\"_ _2\"></span>related to our principal risks, notably the <span class=\"_ _2\"></span>extent to which a severe downturn in <span class=\"_ _2\"></span>the UK lending and housing markets, to below levels seen <span class=\"_ _2\"></span>during the financial crisis in 2008, would <span class=\"_ _2\"></span>affect the Group\u2019s base forecasts.<span class=\"_ _2d2\"> </span>Having due regard to the scenarios <span class=\"_ _2\"></span>above and after making appropriate enquiries, th<span class=\"_ _2\"></span>e Directors have a reasonable expectation with <span class=\"_ _2\"></span>no material uncertainties that the Group and the <span class=\"_ _2\"></span>Company have adequate resources to remain <span class=\"_ _2\"></span>in operation to 30 June 2027. The <span class=\"_ _2\"></span>Board have therefore continued to adopt the going concern <span class=\"_ _2\"></span>basis in preparing this Report.<span class=\"_ _2d2\"> </span>2.<span class=\"_ _1\"></span>4 <span class=\"_ _bc\"> </span> <span class=\"_ _18\"></span>Revenue rec<span class=\"_ _1\"></span>ogni<span class=\"_ _1\"></span>tion<span class=\"_ _2d2\"> </span>Revenue is recognised under IFRS 15. <span class=\"_ _2\"></span>The standard is based on a <span class=\"_ _2\"></span>single model that distinguishes between promises to <span class=\"_ _2\"></span>a customer that are satisfied at a point in time and <span class=\"_ _2\"></span>those that are satisfied over time. Revenue <span class=\"_ _2\"></span>is recognised when performance obligations are fu<span class=\"_ _2\"></span>lfilled.<span class=\"_ _2d2\"> </span>Financ<span class=\"_ _1\"></span>ial Ser<span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>ces Divi<span class=\"_ _1\"></span>sion (excludin<span class=\"_ _1\"></span>g Linear Mor<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>gage Net<span class=\"_ _1\"></span>work)<span class=\"_ _2d2\"> </span>Revenue comprises mortgage procuration fees and <span class=\"_ _2\"></span>insurance commissions earned from the distribution <span class=\"_ _2\"></span>of third-party mortgages, protection and general insurance products. Revenue from mortgage <span class=\"_ _2\"></span>procuration fees is recognised at the poin<span class=\"_ _2\"></span>t in time on completion of the <span class=\"_ _2\"></span>related mortgage or remortgage transaction.  Revenue from insurance <span class=\"_ _2\"></span>commissions is recognised at the point the <span class=\"_ _2\"></span>related policy incepts and goes on risk, <span class=\"_ _2\"></span>reflecting the transfer of service to the customer. <span class=\"_ _2\"></span>The Group expects to earn from providing <span class=\"_ _2\"></span>its services. This includes elements of variable <span class=\"_ _2\"></span>consideration, mainly commission amounts that may be subject <span class=\"_ _2\"></span>to clawback. These variable amounts are recognised <span class=\"_ _2\"></span>only to the extent that it is <span class=\"_ _2\"></span>highly probable they will not reverse. As the revenue streams <span class=\"_ _2\"></span>described above involve a single service obligation <span class=\"_ _2\"></span>in each case, the full transaction price <span class=\"_ _2\"></span>is attributed to that service and no further allocation is <span class=\"_ _2\"></span>required. The Group (excluding Linear) acts as <span class=\"_ _2\"></span>an agent under IFRS 15, and only <span class=\"_ _2\"></span>recognises the Group\u2019s share of commission as <span class=\"_ _2\"></span>revenue. As recognised by IFRS 15, assessing whether the Group <span class=\"_ _2\"></span>is acting as a principal, or an <span class=\"_ _2\"></span>agent requires judgement which can significantly affect <span class=\"_ _2\"></span>the timing and amount of revenue recognised. The most judgemental <span class=\"_ _2\"></span>aspect of this relates to the assessment <span class=\"_ _2\"></span>of who the customer is for the <span class=\"_ _2\"></span>Group. Considering all the factors of the transactions that result <span class=\"_ _2\"></span>in revenue, it was concluded that the <span class=\"_ _2\"></span>appointed representatives are the customers of <span class=\"_ _2\"></span>the Group as opposed to the product providers. The Group <span class=\"_ _2\"></span>has determined that it is acting as <span class=\"_ _2\"></span>an agent and only recognises the <span class=\"_ _2\"></span>Group\u2019s share of commission as revenue. The Group recognises a liability for <span class=\"_ _2\"></span>commissions due to ARs. Where an AR <span class=\"_ _2\"></span>has departed and the Group has no <span class=\"_ _2\"></span>present obligation to settle the commission, the liability is derecognised. The <span class=\"_ _2\"></span>resulting credit is recognised in the income <span class=\"_ _2\"></span>statement in the period the obligation is <span class=\"_ _2\"></span>extinguished. The assessment of principal versus agent <span class=\"_ _2\"></span>is made for each distinct arrangement, based <span class=\"_ _2\"></span>on whether the Group controls the <span class=\"_ _2\"></span>specified service before it is transferred to the customer, <span class=\"_ _2\"></span>in accordance with IFRS 15.<span class=\"_ _2d2\"> </span>Financ<span class=\"_ _1\"></span>ial Ser<span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>ces Divi<span class=\"_ _1\"></span>sion (Linear Mor<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>gage Net<span class=\"_ _1\"></span>work)<span class=\"_ _2d2\"> </span>Linear Mortgage Network (Linear) provides regulated <span class=\"_ _2\"></span>mortgage and protection advice to retail customers <span class=\"_ _2\"></span>through advisers operating within the PRIMIS network. PRIMIS authorises the regulated <span class=\"_ _2\"></span>activities and provides the compliance framework and <span class=\"_ _2\"></span>systems; Linear organises, supervises and remunerates advisers and controls service <span class=\"_ _2\"></span>delivery to customers. Linear does not act <span class=\"_ _2\"></span>as an insurer or lender; third-party provid<span class=\"_ _2\"></span>ers underwrite insurance risk and advance loans. Linear <span class=\"_ _2\"></span>is responsible for the advice delivered by <span class=\"_ _2\"></span>its advisers and can accept/reject cases, it <span class=\"_ _2\"></span>has discretion over adviser assignment and sales strategy and <span class=\"_ _2\"></span>has control over allocation of pipeline commissions. <span class=\"_ _2\"></span>Therefore, Linear acts as a principal under <span class=\"_ _2\"></span>IFRS 15, and as such presents revenue on <span class=\"_ _2\"></span>a gross basis.<span class=\"_ _2d2\"> </span>Es<span class=\"_ _1\"></span>tate Age<span class=\"_ _1\"></span>ncy Fran<span class=\"_ _1\"></span>chisin<span class=\"_ _1\"></span>g Divisi<span class=\"_ _1\"></span>on<span class=\"_ _2d2\"> </span>The accounting policies for both franchise <span class=\"_ _2\"></span>and residential services which includes new <span class=\"_ _2\"></span>build residential sales and conveyancing services, are <span class=\"_ _2\"></span>set out below.<span class=\"_ _2d2\"> </span>Franchise services:<span class=\"_ _2d2\"> </span>The Group\u2019s estate agency franchising arrangements <span class=\"_ _2\"></span>grant franchisees the right to operate u<span class=\"_ _2\"></span>nder the Group\u2019s trade name, trademarks, operating systems and manual, together with continuing <span class=\"_ _2\"></span>brand stewardship, training access and network su<span class=\"_ _2\"></span>pport. Under IFRS 15, the brand licences <span class=\"_ _2\"></span>and the related ongoing support are bundled into a single performance obligation that provides a right to access the Group\u2019s intellectual property and is satisfied over time across the franchise <span class=\"_ _2\"></span>term.<span class=\"_ _2d2\"> </span>The Group earns sales-based royalties calculated <span class=\"_ _2\"></span>as a stated percentage of the franchisee\u2019s <span class=\"_ _2\"></span>sales and lettings income. These royalties relate predominantly to the licence of the <span class=\"_ _2\"></span>Group\u2019s IP and therefore the sales-based royalty <span class=\"_ _2\"></span>exception is applied under IFRS 15. <span class=\"_ _2\"></span>Revenue on house sales is recognised at the point of <span class=\"_ _2\"></span>exchange of contracts, and revenue on lettings, <span class=\"_ _2\"></span>property management and ancillary services is recognised <span class=\"_ _2\"></span>as those services are delivered by the franchisee. <span class=\"_ _2\"></span>In addition, the Group earns fixed royalties <span class=\"_ _2\"></span>which is recognised over time. Residential servic<span class=\"_ _1\"></span>es:<span class=\"_ _2d2\"> </span>New buil<span class=\"_ _1\"></span>d residential <span class=\"lsa1 wsa2\">ser<span class=\"_ _1\"></span>vices<span class=\"ff4f ls1 ws0\">:<span class=\"_ _2d2\"> </span></span></span>Revenue earned by the Group\u2019s new <span class=\"_ _2\"></span>build residential sales business is recognised by <span class=\"_ _2\"></span>reference to the legal exchange date of <span class=\"_ _2\"></span>the housing transaction.<span class=\"_ _2d2\"> </span>Conveyanci<span class=\"_ _1\"></span>ng services:<span class=\"_ _2d2\"> </span>Where the Group provides conveyancing packaging <span class=\"_ _2\"></span>services, the revenue is recognised by <span class=\"_ _2\"></span>reference to the legal exchange date of <span class=\"_ _2\"></span>the housing transaction.<span class=\"_ _2d2\"> </span>Interest Income from<span class=\"_ _2\"></span> client monies <span class=\"_ _2\"></span>balances:<span class=\"_ _2d2\"> </span>Revenue is recognised over time as <span class=\"_ _2\"></span>interest accrues. Interest income is accrued on <span class=\"_ _2\"></span>a time basis, by reference to the <span class=\"_ _2\"></span>principal outstanding and at the effective interest rate applicable. The <span class=\"_ _2\"></span>Group\u2019s interest income from client monies is <span class=\"_ _2\"></span>presented within revenue given the collection and<span class=\"_ _2\"></span> holding of client monies is an integral <span class=\"_ _2\"></span>part of the estate agency franchising service <span class=\"_ _2\"></span>provided to franchisees.<span class=\"_ _2d2\"> </span>Sur<span class=\"_ _1\"></span>veyin<span class=\"_ _1\"></span>g &amp; V<span class=\"_ _2\"></span>aluatio<span class=\"_ _1\"></span>n Divisi<span class=\"_ _1\"></span>on<span class=\"_ _2d2\"> </span>Surveying <span class=\"_ _2\"></span>&amp; V<span class=\"_ _2\"></span>aluation<span class=\"_ _2\"></span>:<span class=\"_ _2d2\"> </span>Revenue from the supply of surveying <span class=\"_ _2\"></span>and valuation services is recognised upon th<span class=\"_ _2\"></span>e completion of the professional survey or <span class=\"_ _2\"></span>valuation by the surveyor, and therefore at a point <span class=\"_ _2\"></span>in time.<span class=\"_ _2d2\"> </span>For panelled valuation work, the Group <span class=\"_ _2\"></span>acts as an agent, as the third-party <span class=\"_ _2\"></span>panel firms perform the valuation services and <span class=\"_ _2\"></span>bear the associated delivery and professional risks. The Group <span class=\"_ _2\"></span>does not control the service before transfer <span class=\"_ _2\"></span>to the customer and therefore recognises reven<span class=\"_ _2\"></span>ue on a net basis, representing the fee retained.<span class=\"_ _2d2\"> </span>Asset management:<span class=\"_ _2d2\"> </span>Revenue earned from the repossessions asset <span class=\"_ _2\"></span>management business is recognised by reference to <span class=\"_ _2\"></span>the legal exchange date of the housing transaction.<span class=\"_ _2d2\"> </span>2.5 <span class=\"_ _bc\"> </span> <span class=\"_ _18\"></span>Segment reporting<span class=\"_ _2d2\"> </span>An operating segment is a distinguishable <span class=\"_ _2\"></span>segment of an entity that engages in <span class=\"_ _2\"></span>business activities from which it may earn <span class=\"_ _2\"></span>revenues and incur expenses and whose operating results are <span class=\"_ _2\"></span>reviewed regularly by the Chief Operating Decision<span class=\"_ _2\"></span> Maker (CODM), being the Board. The CODM <span class=\"_ _2\"></span>reviews the Group\u2019s operations and financial position <span class=\"_ _2\"></span>as Financial Services, Surveying &amp; Valuation and <span class=\"_ _2\"></span>Estate Agency Franchising, and therefore considers that it has three operating segments.<span class=\"_ _2d2\"> </span>Within the Estate Agency Franchising operating <span class=\"_ _2\"></span>segment, the only remaining owned operations relate <span class=\"_ _2\"></span>to the Group\u2019s new build residential <span class=\"_ _2\"></span>sales and conveyancing packaging businesses which are <span class=\"_ _2\"></span>LSL Land &amp; New Homes Limited <span class=\"_ _2\"></span>and Homefast Property Services Limited, representing less <span class=\"_ _2\"></span>than 10% of the Group\u2019s total revenue.<span class=\"_ _2d2\"> </span>The Group\u2019s asset management business is <span class=\"_ _2\"></span>included within the Surveying &amp; Valuation Division. <span class=\"_ _2\"></span>Management deemed the Group\u2019s asset management operations, including the class of <span class=\"_ _2\"></span>customer for its services, are more closely <span class=\"_ _2\"></span>aligned to the Surveying &amp; Valuation<span class=\"_ _2\"></span> Division.<span class=\"_ _2d2\"> </span>The information presented to the Directors directly reflects the Group Underlying Operating Profit as defined in the alternative performance measures (APM) in note 5 and <span class=\"_ _2\"></span>34 to these Financial Statements and they <span class=\"_ _2\"></span>review the performance of the Group by <span class=\"_ _2\"></span>reference to the results of the operating segments against budget.<span class=\"_ _2d2\"> </span>2.<span class=\"_ _1\"></span>6 <span class=\"_ _bc\"> </span> <span class=\"_ _18\"></span>Altern<span class=\"_ _1\"></span>ative Per<span class=\"_ _1\"></span>for<span class=\"_ _1\"></span>manc<span class=\"_ _1\"></span>e Measur<span class=\"_ _1\"></span>es (APMs)<span class=\"_ _2d2\"> </span>In reporting financial information, the Group <span class=\"_ _2\"></span>presents a number of APMs that are <span class=\"_ _2\"></span>designed to assist with the understanding of <span class=\"_ _2\"></span>underlying Group performance. The Group believes that the <span class=\"_ _2\"></span>presentation of APMs provides stakeholders with addition<span class=\"_ _2\"></span>al helpful information on the performance of<span class=\"_ _2d2\"> </span>the business. APMs are also used <span class=\"_ _2\"></span>to help enhance comparability of information between <span class=\"_ _2\"></span>reporting periods. The Group does not consider <span class=\"_ _2\"></span>APMs to be a substitute for or superior <span class=\"_ _2\"></span>to IFRS measures and the Group\u2019s APMs <span class=\"_ _2\"></span>are defined, explained and reconciled to <span class=\"_ _2\"></span>the nearest statutory measure in notes 5, 12 and 34.<span class=\"_ _2d2\"> </span>2.7 <span class=\"_ _bc\"> </span> <span class=\"_ _18\"></span>Discontinued<span class=\"_ _2\"></span> operations<span class=\"_ _2d2\"> </span>The Group has classified its previously <span class=\"_ _2\"></span>owned network of estate agency branches as <span class=\"_ _2\"></span>a discontinued operation for the reporting <span class=\"_ _2\"></span>periods ending after 31 December 2023. The Group <span class=\"_ _2\"></span>operated a network of both owned and <span class=\"_ _2\"></span>franchised branches prior to disposing of <span class=\"_ _2\"></span>its entire owned network in 2023. The owned network was <span class=\"_ _2\"></span>determined to be a separate major line <span class=\"_ _2\"></span>of business because it made up th<span class=\"_ _2\"></span>e majority of the branch network, its revenue, costs and risk profile was <span class=\"_ _2\"></span>significantly different to that of franchise and <span class=\"_ _2\"></span>its cash flows could be clearly distin<span class=\"_ _2\"></span>guished.<span class=\"_ _2d2\"> </span>Discontinued operations are presented in the <span class=\"_ _2\"></span>Group Income Statement as a single line, <span class=\"_ _2\"></span>which comprises the post-tax profit or loss <span class=\"_ _2\"></span>of the discontinued operation, which relates to the <span class=\"_ _2\"></span>movements in the dilapidation and restructuring <span class=\"_ _2\"></span>provisions recognised as part of the original <span class=\"_ _2\"></span>asset and share sales.<span class=\"_ _2d2\"> </span>2.8 <span class=\"_ _bc\"> </span> <span class=\"_ _18\"></span>Exceptional<span class=\"_ _2\"></span> items<span class=\"_ _2d2\"> </span>Exceptional items are those which are <span class=\"_ _2\"></span>material by size and are both non-recurring <span class=\"_ _2\"></span>and unusual in nature. These items are <span class=\"_ _2\"></span>presented within their relevant income statement category but highlighted <span class=\"_ _2\"></span>separately on the face of the income <span class=\"_ _2\"></span>statement. Items that management considers fall into this category are also disclosed within <span class=\"_ _2\"></span>the notes to the Financial Statements (see <span class=\"_ _2\"></span>notes 6 and 9).<span class=\"_ _2d2\"> </span>Due to the nature and expected <span class=\"_ _2\"></span>infrequency of these items, separate presentation helps <span class=\"_ _2\"></span>provide a better indication of the <span class=\"_ _2\"></span>Group\u2019s underlying business performance. This allows shareholders to <span class=\"_ _2\"></span>better understand the elements of financial p<span class=\"_ _2\"></span>erformance in the year, and to facilitate comparison with prior periods and to <span class=\"_ _2\"></span>better assess trends in financial performance.<span class=\"_ _2d2\"> </span>2.9 <span class=\"_ _1b7\"> </span> Income <span class=\"_ _1b5\"> </span>taxes<span class=\"_ _2d2\"> </span>Current tax assets and liabilities are <span class=\"_ _2\"></span>measured at the amount expected to be <span class=\"_ _2\"></span>recovered from or paid to the taxation <span class=\"_ _2\"></span>authorities, based on tax rates and laws that are <span class=\"_ _2\"></span>enacted or substantively enacted by the balance <span class=\"_ _2\"></span>sheet date. Management periodically evaluates positions taken in the tax returns with respect <span class=\"_ _2\"></span>to the situations in which applicable tax <span class=\"_ _2\"></span>regulations are subject to interpretation and establishes <span class=\"_ _2\"></span>provisions where appropriate.<span class=\"_ _2d2\"> </span>Deferred income tax is recognised on <span class=\"_ _2\"></span>all temporary differences arising between the tax <span class=\"_ _2\"></span>bases of assets and liabilities and th<span class=\"_ _2\"></span>eir carrying amounts in the Financial Statements, with the following <span class=\"_ _2\"></span>exceptions:<span class=\"_ _2d2\"> </span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">where the temporary difference arises from <span class=\"_ _2\"></span>the initial recognition of goodwill or of <span class=\"_ _2\"></span>an asset or liability in a transaction <span class=\"_ _2\"></span>that is not a business </span>combination that at the time of <span class=\"_ _2\"></span>the transaction affects either accounting nor taxable <span class=\"_ _2\"></span>profit or loss;<span class=\"_ _2d2\"> </span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">in respect of taxable temporary differences <span class=\"_ _2\"></span>associated with investments in subsidiaries, where the <span class=\"_ _2\"></span>timing of the reversal of the temporary </span>differences can be controlled and it <span class=\"_ _2\"></span>is probable that the temporary differences will <span class=\"_ _2\"></span>not reverse in the foreseeable future; and<span class=\"_ _2d2\"> </span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">deferred income tax assets are recognised <span class=\"_ _2\"></span>only to the extent that it is <span class=\"_ _2\"></span>probable that taxable profit will be available, <span class=\"_ _2\"></span>against which the deductible </span>temporary differences, carried forward tax credits <span class=\"_ _2\"></span>or tax losses can be utilised.<span class=\"_ _2d2\"> </span>Deferred income tax assets and <span class=\"_ _2\"></span>liabilities are measured on an undiscounted <span class=\"_ _2\"></span>basis at the tax rates that <span class=\"_ _2\"></span>are expected to apply when the <span class=\"_ _2\"></span>related asset is realised or liability is settled, <span class=\"_ _2\"></span>based on tax rates and laws enacted <span class=\"_ _2\"></span>or substantively enacted at the balance sheet <span class=\"_ _2\"></span>date.<span class=\"_ _2d2\"> </span>The carrying amount of deferred income <span class=\"_ _2\"></span>tax assets is reviewed at each balance <span class=\"_ _2\"></span>sheet date and reduced to the extent <span class=\"_ _2\"></span>that it is no longer probable that sufficient taxable profit will be <span class=\"_ _2\"></span>available to allow all or part of <span class=\"_ _2\"></span>the deferred tax asset to be utilised. <span class=\"_ _2\"></span>Unrecognised deferred tax assets are reassessed at each reporting period <span class=\"_ _2\"></span>and are recognised to the extent <span class=\"_ _2\"></span>that it has become probable that <span class=\"_ _2\"></span>future taxable profits will allow the <span class=\"_ _2\"></span>deferred tax asset to be recovered.<span class=\"_ _2d2\"> </span>Deferred income tax assets and liabilities <span class=\"_ _2\"></span>are offset, only if a legally enforceable <span class=\"_ _2\"></span>right exists to offset current tax <span class=\"_ _2\"></span>assets against current tax liabilities, the deferred income taxes relate to <span class=\"_ _2\"></span>the same taxation authority and that authority <span class=\"_ _2\"></span>permits the Group to make a single <span class=\"_ _2\"></span>net payment. Income tax is charged or credited directly to <span class=\"_ _2\"></span>other comprehensive income (OCI) or equity, if <span class=\"_ _2\"></span>it relates to items that are charged <span class=\"_ _2\"></span>or credited in the current or prior periods to OCI or equity <span class=\"_ _2\"></span>respectively. Otherwise, income tax is recognised in <span class=\"_ _2\"></span>the income statement.<span class=\"_ _2d2\"> </span>2.10 <span class=\"_ _1a4\"> </span> <span class=\"_ _18\"></span>Share-based paymen<span class=\"_ _2\"></span>t transactions<span class=\"_ _2d2\"> </span>The equity share option programme allows <span class=\"_ _2\"></span>Group employees to acquire LSL shares. The <span class=\"_ _2\"></span>fair value of the options granted is <span class=\"_ _2\"></span>recognised as an employee expense with a corresponding increase <span class=\"_ _2\"></span>in equity in the case of equ<span class=\"_ _2\"></span>ity-settled schemes. The fair value is measured <span class=\"_ _2\"></span>at grant date and spread over the period during which <span class=\"_ _2\"></span>the employees become unconditionally entitled to the <span class=\"_ _2\"></span>options. The fair value of employee share <span class=\"_ _2\"></span>option plans, which are all equity-settled, is calculated <span class=\"_ _2\"></span>at the grant date using the Black <span class=\"_ _2\"></span>Scholes model, or the Monte Carlo Simulation <span class=\"_ _2\"></span>model where a market condition is part of the vesting <span class=\"_ _2\"></span>condition. The resulting cost is charged to <span class=\"_ _2\"></span>the Group Statement of Profit or Loss <span class=\"_ _2\"></span>and Other Comprehensive Income over the vesting period. The value <span class=\"_ _2\"></span>of the charge is adjusted to reflect <span class=\"_ _2\"></span>expected and actual levels of vesting.<span class=\"_ _2d2\"> </span>No expense is recognised for awards <span class=\"_ _2\"></span>that do not ultimately vest, except for <span class=\"_ _2\"></span>equity-settled transactions where vesting is conditional upon<span class=\"_ _2\"></span> a market or non-vesting condition, which are treated <span class=\"_ _2\"></span>as vesting irrespective of whether or not <span class=\"_ _2\"></span>the market or non-market vested condition is <span class=\"_ _2\"></span>satisfied, provided that all other performance and/or <span class=\"_ _2\"></span>service conditions are satisfied.<span class=\"_ _2d2\"> </span>When employees exercise their awards or <span class=\"_ _2\"></span>vested options lapse, the portion of the <span class=\"_ _2\"></span>share-based payments reserve which represents the share-<span class=\"_ _2d2\"> </span>based payment charge for those awards <span class=\"_ _2\"></span>is transferred to retained earnings and the <span class=\"_ _2\"></span>Group discharges its obligation<span class=\"_ _2d2\"> </span>The dilutive effect of outstanding options <span class=\"_ _2\"></span>is reflected as additional share dilution in<span class=\"_ _2\"></span> the computation of diluted earnings per <span class=\"_ _2\"></span>share. Further details are given in note 12 to <span class=\"_ _2\"></span>these Financial Statements.<span class=\"_ _2d2\"> </span>2.11   <span class=\"_ _18\"></span>Busi<span class=\"_ _1\"></span>ness co<span class=\"_ _1\"></span>mbin<span class=\"_ _1\"></span>ations an<span class=\"_ _1\"></span>d goodwi<span class=\"_ _1\"></span>ll<span class=\"_ _2d2\"> </span>The Group accounts for business combinations <span class=\"_ _2\"></span>using the acquisition method of accounting <span class=\"_ _2\"></span>when control is transferred to the Group. <span class=\"_ _2\"></span>On acquisition, assets, liabilities, and contingent liabilities <span class=\"_ _2\"></span>of a subsidiary are measured at their <span class=\"_ _2\"></span>fair values at the date of acquisition. <span class=\"_ _2\"></span>Any excess of the cost of acquisition over the fair <span class=\"_ _2\"></span>values of the net assets acquired is <span class=\"_ _2\"></span>recognised as goodwill.<span class=\"_ _2d2\"> </span>Deferred and contingent consideration payable, resulting <span class=\"_ _2\"></span>from business combinations is valued at fair <span class=\"_ _2\"></span>value at the acquisition date, and <span class=\"_ _2\"></span>is subsequently reassessed at each reporting date. <span class=\"_ _2\"></span>The determination of the fair value for <span class=\"_ _2\"></span>deferred and contingent consideration payable is <span class=\"_ _2\"></span>based on discounted cash flows and is included <span class=\"_ _2\"></span>within financial liabilities on the balance <span class=\"_ _2\"></span>sheet.<span class=\"_ _2d2\"> </span>After the initial recognition, goodwill is <span class=\"_ _2\"></span>measured at cost less accumulated impairment losses, <span class=\"_ _2\"></span>for the purposes of impairment testing, <span class=\"_ _2\"></span>goodwill acquired in a business combination is <span class=\"_ _2\"></span>allocated to each of the Group\u2019s cash <span class=\"_ _2\"></span>generating units (CGU) that are expected to <span class=\"_ _2\"></span>benefit from the combination. Where goodwill has been allocated <span class=\"_ _2\"></span>to a CGU and part of the <span class=\"_ _2\"></span>operations within that unit are disposed of, <span class=\"_ _2\"></span>the goodwill associated with the disposed operation is included in <span class=\"_ _2\"></span>the carrying amount when determining the gain <span class=\"_ _2\"></span>or loss on disposal. Goodwill disposed <span class=\"_ _2\"></span>in these circumstances is measured based on the relative <span class=\"_ _2\"></span>values of the disposed operation and the <span class=\"_ _2\"></span>portion of the CGU retained.<span class=\"_ _2d2\"> </span>2.12 <span class=\"_ _c2\"> </span> Int<span class=\"_ _1\"></span>angible <span class=\"_ _1b5\"> </span>asset<span class=\"_ _1\"></span>s<span class=\"_ _2d2\"> </span>Intangible assets such as franchise agreements, <span class=\"_ _2\"></span>appointed representative relationships, and in-house software <span class=\"_ _2\"></span>are measured at cost less accumulated amortisation and impairment losses. Internally <span class=\"_ _2\"></span>generated intangibles, excluding capitalised development costs, <span class=\"_ _2\"></span>are not capitalised and the related expenditure is reflected <span class=\"_ _2\"></span>in the profit or loss in the <span class=\"_ _2\"></span>period in which the expenditure is <span class=\"_ _2\"></span>incurred.<span class=\"_ _2d2\"> </span>Intangible assets acquired in a business <span class=\"_ _2\"></span>combination are deemed to have a cost <span class=\"_ _2\"></span>to the Group of the asset\u2019s fair <span class=\"_ _2\"></span>value at the acquisition date. The fair value of an intangible asset <span class=\"_ _2\"></span>reflects market expectations about the profitability that <span class=\"_ _2\"></span>the future economic benefits embodied in th<span class=\"_ _2\"></span>e asset will flow up to the Group.<span class=\"_ _2d2\"> </span>Gains or losses arising from derecognition <span class=\"_ _2\"></span>of an intangible asset are measured as <span class=\"_ _2\"></span>the difference between the net disposal <span class=\"_ _2\"></span>proceeds and the carrying amount of the asset and <span class=\"_ _2\"></span>are recognised in the income statement when <span class=\"_ _2\"></span>the asset is derecognised.<span class=\"_ _2d2\"> </span>The useful lives of intangible assets <span class=\"_ _2\"></span>are assessed as either finite or indefinite.<span class=\"_ _2d2\"> </span>Brand names are not amortised as the Directors are of the opinion that they each have an indefinite useful life based on the expectation that there is no foreseeable limit to the <span class=\"_ _2\"></span>period over which each of the assets <span class=\"_ _2\"></span>are expected to generate net cash inflows <span class=\"_ _2\"></span>to the businesses. The Directors are confident that trademark registration renewals will <span class=\"_ _2\"></span>be filed at the appropriate time and <span class=\"_ _2\"></span>sufficient investment will be made in terms <span class=\"_ _2\"></span>of marketing and communication to maintain the value <span class=\"_ _2\"></span>inherent in the brands, without incurring <span class=\"_ _2\"></span>significant cost. All brands recognised have been <span class=\"_ _2\"></span>in existence for a number of years and <span class=\"_ _2\"></span>are not considered to be at risk <span class=\"_ _2\"></span>of obsolescence from technical, technological nor commercial <span class=\"_ _2\"></span>change. Whilst operating in competitive markets they have demonstrated <span class=\"_ _2\"></span>that they can continue to operate in <span class=\"_ _2\"></span>the face of such competition and <span class=\"_ _2\"></span>that there is expected to remain an underlying market demand for <span class=\"_ _2\"></span>the services offered. The lives of these <span class=\"_ _2\"></span>brands are not dependent on the usefu<span class=\"_ _2\"></span>l lives of other assets of the entity.<span class=\"_ _2d2\"> </span>Development costs that are directly attributable <span class=\"_ _2\"></span>to the testing of identifiable software products <span class=\"_ _2\"></span>controlled by the Group are recognised as intangible assets when the project or <span class=\"_ _2\"></span>process is technically and commercially feasible. Directly <span class=\"_ _2\"></span>attributable costs that are capitalised as part <span class=\"_ _2\"></span>of the software product include the software development <span class=\"_ _2\"></span>employee costs and an appropriate portion of <span class=\"_ _2\"></span>relevant overheads<span class=\"_ _2d2\"> </span>Franchise agreements entered into by the <span class=\"_ _2\"></span>Group (as franchisor) as part of contractu<span class=\"_ _2\"></span>al arrangements concerning the disposal of previously owned branches are recognised as intangible <span class=\"_ _2\"></span>assets. Franchise intangible assets are initially recognised <span class=\"_ _2\"></span>at fair value and subsequently amortised on a straight-line basis over their <span class=\"_ _2\"></span>useful economic lives, being the term of <span class=\"_ _2\"></span>the agreement. The franchise intangible assets are <span class=\"_ _2\"></span>amortised over a remaining life of 15 years as <span class=\"_ _2\"></span>based on the agreements, this is the <span class=\"_ _2\"></span>most likely minimum term. The life of the <span class=\"_ _2\"></span>relationship is assessed annually.<span class=\"_ _2d2\"> </span>All other intangible assets are amortised on a straight-line basis over their useful economic lives of <span class=\"ffd ws11\">12</span> years for appointed representative relationships, and between three and five <span class=\"_ _2\"></span>years for in-house software.<span class=\"_ _2d2\"> </span>2.13   <span class=\"_ _18\"></span>Propert<span class=\"_ _1\"></span>y<span class=\"_ _2\"></span>, plant<span class=\"_ _2\"></span> and equipment<span class=\"_ _2d2\"> </span>Property, plant and equipment is stated <span class=\"_ _2\"></span>at cost less accumulated depreciation and impairment <span class=\"_ _2\"></span>losses. Property, plant and equipment is depreciated on a straight-line basis to <span class=\"_ _2\"></span>its residual value over its anticipated useful <span class=\"_ _2\"></span>economic life:<span class=\"_ _2d2\"> </span><table class=\"s wb6 hef\" id=\"_52ab1ed6-7109-4dab-95c9-ba12d5a08588\"><tr><td class=\"c n x1b7 y2176 wb7 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Office equipment, fixtures and fittings<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x394 y2176 wb8 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013 over three to sev<span class=\"_ _2\"></span>en years<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2177 wb9 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Computer equipment<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x395 y2177 wba he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013 ov<span class=\"_ _2\"></span>er three to f<span class=\"_ _2\"></span>our year<span class=\"_ _2\"></span>s<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 wbb he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Motor vehicles<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x396 y2178 wbc he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013 over thr<span class=\"_ _2\"></span>ee to four y<span class=\"_ _2\"></span>ears<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 wbd he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Leasehold improv<span class=\"_ _2\"></span>ements<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x397 y2179 wbe he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013 over the short<span class=\"_ _2\"></span>er of the lease term or ten y<span class=\"_ _2\"></span>ears<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 wbf he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Freehold and long leasehold pr<span class=\"_ _2\"></span>operty<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x398 y20b6 wc0 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013 over fifty years or the lease t<span class=\"_ _2\"></span>erm whichever is shorter<span class=\"_ _2d2\"> </span></div></td></tr></table>An item of property, plant and <span class=\"_ _2\"></span>equipment is derecognised upon disposal. Any <span class=\"_ _2\"></span>gain or loss arising on derecognition of <span class=\"_ _2\"></span>the asset (calculated as the difference between the net disposal <span class=\"_ _2\"></span>proceeds and the carrying amount of the <span class=\"_ _2\"></span>asset) is included in the income <span class=\"_ _2\"></span>statement when the asset is derecognised. These assets\u2019 residual values, <span class=\"_ _2\"></span>useful lives and methods of depreciation are <span class=\"_ _2\"></span>reviewed at each financial year end, and <span class=\"_ _2\"></span>adjusted prospectively, if appropriate.<span class=\"_ _2d2\"> </span>2.14 <span class=\"_ _c2\"> </span> Financial <span class=\"_ _1b5\"> </span>ins<span class=\"_ _1\"></span>truments<span class=\"_ _2d2\"> </span>Financial assets and financial liabilities are <span class=\"_ _2\"></span>recognised in the Group\u2019s Balance Sheet when <span class=\"_ _2\"></span>the Group becomes a party to the <span class=\"_ _2\"></span>contractual provisions of the instrument. When financial assets <span class=\"_ _2\"></span>are recognised initially, they are measured at <span class=\"_ _2\"></span>fair value, being the transaction price plus, <span class=\"_ _2\"></span>in the case of financial assets not at fair value <span class=\"_ _2\"></span>through the income statement, directly attributable transaction <span class=\"_ _2\"></span>costs. Financial assets are derecognised when the Group no longer has the <span class=\"_ _2\"></span>rights to cash flows, the risks and <span class=\"_ _2\"></span>rewards of ownership or control of the <span class=\"_ _2\"></span>asset. Financial liabilities are derecognised when the obligation under the liability <span class=\"_ _2\"></span>is discharged, cancelled or expired. The subsequent <span class=\"_ _2\"></span>measurement of financial assets depends on their classification.<span class=\"_ _2d2\"> </span>The Group\u2019s accounting policy for each <span class=\"_ _2\"></span>category of financial instruments is as follows:<span class=\"_ _2d2\"> </span>Financ<span class=\"_ _1\"></span>ial asse<span class=\"_ _1\"></span>ts desig<span class=\"_ _1\"></span>nated at fair valu<span class=\"_ _1\"></span>e through OC<span class=\"_ _1\"></span>I (<span class=\"_ _2\"></span>equit<span class=\"_ _1\"></span>y inst<span class=\"_ _1\"></span>rument<span class=\"_ _1\"></span>s<span class=\"_ _2\"></span>)<span class=\"_ _2d2\"> </span>Upon initial recognition, the Group can <span class=\"_ _2\"></span>elect to classify irrevocably its equity investments <span class=\"_ _2\"></span>as equity instruments designated at fair value <span class=\"_ _2\"></span>through OCI when they meet the definition <span class=\"_ _2\"></span>of equity under IFRS 9 Financial Instruments <span class=\"_ _2\"></span>and are not held for trading. <span class=\"_ _2\"></span>The classification is determined on an instrument-by-instrument basis. Gains and losses on <span class=\"_ _2\"></span>these financial assets are never recycled to <span class=\"_ _2\"></span>profit or loss. Dividends are recognised as <span class=\"_ _2\"></span>other income in the Group Statement of <span class=\"_ _2\"></span>Profit or Loss and Other Comprehensive Income <span class=\"_ _2\"></span>when the right of payment has b<span class=\"_ _2\"></span>een established, except when the Group benefits from such proceeds <span class=\"_ _2\"></span>as a recovery of part of the <span class=\"_ _2\"></span>cost of the financial asset, in which <span class=\"_ _2\"></span>case such gains are recorded in OCI. <span class=\"_ _2\"></span>Equity instruments designated at fair value through <span class=\"_ _2\"></span>OCI are not subject to impairment assessment.<span class=\"_ _2d2\"> </span>Financ<span class=\"_ _1\"></span>ial asse<span class=\"_ _1\"></span>ts desig<span class=\"_ _1\"></span>nated at fair valu<span class=\"_ _1\"></span>e through the inc<span class=\"_ _1\"></span>ome sta<span class=\"_ _1\"></span>tement<span class=\"_ _2d2\"> </span>Gains and losses arising from the <span class=\"_ _2\"></span>changes in the fair value of equity <span class=\"_ _2\"></span>investments are recorded in the Group Statement <span class=\"_ _2\"></span>of Profit or Loss and Other Comprehensive Income.<span class=\"_ _2d2\"> </span>Cas<span class=\"_ _1\"></span>h and cash equiv<span class=\"_ _1\"></span>alent<span class=\"_ _1\"></span>s<span class=\"_ _2d2\"> </span>Cash and cash equivalents include cash<span class=\"_ _2\"></span> in hand and on demand deposits <span class=\"_ _2\"></span>and fixed-term deposits with original maturities of <span class=\"_ _2\"></span>three months or less with the Group\u2019s relationship banks. Bank <span class=\"_ _2\"></span>overdrafts which are repayable on demand <span class=\"_ _2\"></span>are included in cash and cash equivalents <span class=\"_ _2\"></span>only when there is a legal right to offset <span class=\"_ _2\"></span>and an intention to settle net, otherwise <span class=\"_ _2\"></span>these amounts are classified separately as liabilities <span class=\"_ _2\"></span>on the balance sheet. For the purposes of the statement of cash <span class=\"_ _2\"></span>flow, bank overdrafts are a component of <span class=\"_ _2\"></span>cash and cash equivalents as they are <span class=\"_ _2\"></span>repayable on demand and form an integral part of the Group\u2019s <span class=\"_ _2\"></span>cash management. The overdraft is used <span class=\"_ _2\"></span>to manage daily cash inflows and outflows. <span class=\"_ _2\"></span>Cash pool balances fluctuate frequently between positive and negative. The <span class=\"_ _2\"></span>overdraft acts as a working cash buffer <span class=\"_ _2\"></span>rather than a source of long-term funding.<span class=\"_ _2d2\"> </span>T<span class=\"_ _0\"></span>rade receivables<span class=\"_ _2d2\"> </span>Trade receivables do not carry any <span class=\"_ _2\"></span>interest and are stated at their original <span class=\"_ _2\"></span>invoiced value as reduced by appropriate <span class=\"_ _2\"></span>allowances for estimated irrecoverable amounts. The expected credit loss <span class=\"_ _2\"></span>model under IFRS 9 is applied to <span class=\"_ _2\"></span>trade and other receivables. The chosen method <span class=\"_ _2\"></span>of recognising the expected credit loss across the <span class=\"_ _2\"></span>Group is the simplified approach allowing a <span class=\"_ _2\"></span>provision matrix to be used, which is <span class=\"_ _2\"></span>based on the expected life of trade receivables and historic default rates, <span class=\"_ _2\"></span>default being defined as when impaired <span class=\"_ _2\"></span>debts are assessed as uncollectable. The carrying <span class=\"_ _2\"></span>amount of the receivables is reduced through use <span class=\"_ _2\"></span>of an allowance account and impaired debts <span class=\"_ _2\"></span>are derecognised when they are assessed <span class=\"_ _2\"></span>as uncollectable.<span class=\"_ _2d2\"> </span>T<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>ade payab<span class=\"_ _1\"></span>les<span class=\"_ _2d2\"> </span>Trade payables are stated on the <span class=\"_ _2\"></span>balance sheet at their original invoice value.<span class=\"_ _2d2\"> </span>2.15 <span class=\"_ _1a4\"> </span> <span class=\"_ _18\"></span>Impairment of<span class=\"_ _2\"></span> non-financial assets<span class=\"_ _2d2\"> </span>The Group assesses at each reporting <span class=\"_ _2\"></span>date whether there is an indication that <span class=\"_ _2\"></span>an asset may be impaired. If any <span class=\"_ _2\"></span>such indication exists, or when annual impairment testing for an asset <span class=\"_ _2\"></span>is required, the Group makes an estimate <span class=\"_ _2\"></span>of the asset\u2019s recoverable amount. For the <span class=\"_ _2\"></span>purposes of impairment testing, assets are grouped together <span class=\"_ _2\"></span>into the smallest group of assets that <span class=\"_ _2\"></span>generates cash inflows from continuing use that <span class=\"_ _2\"></span>are largely independent of the cash inflows of <span class=\"_ _2\"></span>other assets or cash generating units (CGUs). <span class=\"_ _2\"></span>An asset\u2019s or CGU\u2019s recoverable amount is <span class=\"_ _2\"></span>the higher of its fair value less costs to sell <span class=\"_ _2\"></span>(FVLCTS) and value-in-use (VIU). Where the carrying <span class=\"_ _2\"></span>amount of an asset exceeds its recoverable <span class=\"_ _2\"></span>amount, the asset is considered impaired and is written down <span class=\"_ _2\"></span>to its recoverable amount. In assessing an <span class=\"_ _2\"></span>asset\u2019s VIU, the estimated future cash flows <span class=\"_ _2\"></span>are discounted to their present value using a <span class=\"_ _2\"></span>pre-tax discount rate that reflects current market <span class=\"_ _2\"></span>assessments of the time value of money <span class=\"_ _2\"></span>and the risks specific to the asset. Impairment losses of continuing <span class=\"_ _2\"></span>operations are recognised in the income statement <span class=\"_ _2\"></span>in those expense categories consistent with the function of the impaired asset.<span class=\"_ _2d2\"> </span>For assets excluding goodwill and brand, <span class=\"_ _2\"></span>an assessment is made at each reportin<span class=\"_ _2\"></span>g date as to whether there is <span class=\"_ _2\"></span>any indication that previously recognised impairment losses may no longer <span class=\"_ _2\"></span>exist or may have decreased. If such <span class=\"_ _2\"></span>indication exists, the Group estimates the assets <span class=\"_ _2\"></span>or CGU\u2019s recoverable amount.<span class=\"_ _2d2\"> </span>2.16   <span class=\"_ _18\"></span>Loan<span class=\"_ _1\"></span>s to franc<span class=\"_ _1\"></span>hise<span class=\"_ _1\"></span>es and app<span class=\"_ _1\"></span>ointe<span class=\"_ _1\"></span>d repre<span class=\"_ _1\"></span>sent<span class=\"_ _1\"></span>atives<span class=\"_ _2d2\"> </span>The Group issues loans to its <span class=\"_ _2\"></span>franchisees and appointed representatives, the Group\u2019s ob<span class=\"_ _2\"></span>jective is to hold these loans to <span class=\"_ _2\"></span>collect contractual cash flows and the contractual cash flows <span class=\"_ _2\"></span>are solely payments of principal and interest. <span class=\"_ _2\"></span>They are initially recognised at fair valu<span class=\"_ _2\"></span>e plus transaction costs that are directly attributable to their <span class=\"_ _2\"></span>issue and are subsequently carried at amortised <span class=\"_ _2\"></span>cost, less provision for impairment.<span class=\"_ _2d2\"> </span>Loans to appointed representatives are made <span class=\"_ _2\"></span>in the normal course of business and <span class=\"_ _2\"></span>on standard terms, the duration is <span class=\"_ _2\"></span>typically three years and the loans are offered on an interest-free <span class=\"_ _2\"></span>basis. The Group calculates the difference between <span class=\"_ _2\"></span>the par value and fair value on <span class=\"_ _2\"></span>recognition using a market rate of interest and charges this <span class=\"_ _2\"></span>amount to finance costs in the Group <span class=\"_ _2\"></span>Statement of Profit or Loss and Other <span class=\"_ _2\"></span>Comprehensive Income, the residual loan amount is recorded as a <span class=\"_ _2\"></span>financial asset at amortised cost.<span class=\"_ _2d2\"> </span>Impairment provisions against loans to franchisees <span class=\"_ _2\"></span>and appointed representatives are recognised based <span class=\"_ _2\"></span>on an expected credit loss model. The methodology used to determine the <span class=\"_ _2\"></span>amount of provision is based on whether <span class=\"_ _2\"></span>there has been a significant increase in <span class=\"_ _2\"></span>credit risk since initial recognition of these financial assets <span class=\"_ _2\"></span>and is calculated by considering the <span class=\"_ _2\"></span>cash shortfalls that would be incurred and <span class=\"_ _2\"></span>probability of these cash shortfalls using the Group\u2019s model. <span class=\"_ _2\"></span>Where a significant increase in credit risk <span class=\"_ _2\"></span>is identified, lifetime expected credit losses <span class=\"_ _2\"></span>are recognised; alternatively, if there has not been <span class=\"_ _2\"></span>a significant increase in credit risk, a <span class=\"_ _2\"></span>12-month expected credit loss is recognised. Such<span class=\"_ _2\"></span> provisions are recorded in a separate allowance account with <span class=\"_ _2\"></span>the loss being recognised within operating expenses <span class=\"_ _2\"></span>in the Group Income Statement. On <span class=\"_ _2\"></span>confirmation that a loan will not be collectable, the <span class=\"_ _2\"></span>gross carrying value of the asset is <span class=\"_ _2\"></span>written off against the associated provision.<span class=\"_ _2d2\"> </span>2.17   <span class=\"_ _18\"></span>L<span class=\"_ _1\"></span>oans t<span class=\"_ _1\"></span>o joint ve<span class=\"_ _1\"></span>nture<span class=\"_ _2d2\"> </span>The Group issued loan notes <span class=\"_ _2\"></span>to its joint venture in 2024 <span class=\"_ _2\"></span>and 2025. The Group\u2019s objective is <span class=\"_ _2\"></span>to hold these loans to <span class=\"_ _2\"></span>collect contractual cash flows and the contractual cash flows are solely <span class=\"_ _2\"></span>payments of principal and interest. They are <span class=\"_ _2\"></span>initially recognised at fair value plus transaction <span class=\"_ _2\"></span>costs that are directly attributable to their issue and <span class=\"_ _2\"></span>are subsequently carried at amortised cost, less <span class=\"_ _2\"></span>provision for impairment. The loan notes are <span class=\"_ _2\"></span>redeemable and were redeemed in January 2026.<span class=\"_ _2d2\"> </span>Impairment provisions against loans to joint <span class=\"_ _2\"></span>venture are recognised based on an expected <span class=\"_ _2\"></span>credit loss model. The methodology used <span class=\"_ _2\"></span>to determine the amount of provision is based <span class=\"_ _2\"></span>on whether there has been a significant <span class=\"_ _2\"></span>increase in credit risk since initial recognition <span class=\"_ _2\"></span>of these financial assets and is calculated by considering the <span class=\"_ _2\"></span>cash shortfalls that would be incurred and <span class=\"_ _2\"></span>probability of these cash shortfalls using <span class=\"_ _2\"></span>the Group\u2019s model. Where a significant increase in credit risk <span class=\"_ _2\"></span>is identified, lifetime expected credit losses are <span class=\"_ _2\"></span>recognised; alternatively, if there has not been <span class=\"_ _2\"></span>a significant increase in credit risk, a 12-month <span class=\"_ _2\"></span>expected credit loss is recognised. Such provisions <span class=\"_ _2\"></span>are recorded in a separate allowance accoun<span class=\"_ _2\"></span>t with the loss being recognised within operating expenses in <span class=\"_ _2\"></span>the Group Statement of Profit or Loss <span class=\"_ _2\"></span>and Other Comprehensive Income.<span class=\"_ _2d2\"> </span>2.18 <span class=\"_ _c2\"> </span> Provisions<span class=\"_ _2d2\"> </span>A provision is recognised in the <span class=\"_ _2\"></span>Balance Sheet when the Group has a <span class=\"_ _2\"></span>present legal or constructive obligation as a <span class=\"_ _2\"></span>result of a past event and it <span class=\"_ _2\"></span>is probable that an outflow of economic <span class=\"_ _2\"></span>benefits will be required to settle the <span class=\"_ _2\"></span>obligation. If the effect is material, provisions <span class=\"_ _2\"></span>are determined by discounting the expected future cash flows <span class=\"_ _2\"></span>at a pre-tax rate that reflects current <span class=\"_ _2\"></span>market assessments of the time value of <span class=\"_ _2\"></span>money and, where appropriate, the risks specific to the <span class=\"_ _2\"></span>liability.<span class=\"_ _2d2\"> </span>2.19 <span class=\"_ _c2\"> </span> Leases<span class=\"_ _2d2\"> </span>Leases are defined as a contract <span class=\"_ _2\"></span>which gives the right to use an <span class=\"_ _2\"></span>asset for a period of time in <span class=\"_ _2\"></span>exchange for consideration. As a lessee, the <span class=\"_ _2\"></span>Group recognises three classes of leases on <span class=\"_ _2\"></span>this basis:<span class=\"_ _2d2\"> </span>\u2022 <span class=\"_ _16\"> </span><span class=\"fc8 ws0\">Property leases<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"fc8 ws0\">Motor vehicle leases<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"fc8 ws0\">Other leases<span class=\"_ _2d2\"> </span></span>Property leases and motor vehicle leases <span class=\"_ _2\"></span>have been recognised on the Group Balance <span class=\"_ _2\"></span>Sheet, in financial liabilities, by recognising th<span class=\"_ _2\"></span>e future cash flows of the lease obligation, discounted <span class=\"_ _2\"></span>using the incremental borrowing rate of the <span class=\"_ _2\"></span>Group, adjusted for factors such as swap <span class=\"_ _2\"></span>rates available and the credit risk of the entity <span class=\"_ _2\"></span>entering into the lease.<span class=\"_ _2d2\"> </span>Corresponding right-of-use assets have been recognised <span class=\"_ _2\"></span>on the Group Balance Sheet under property, <span class=\"_ _2\"></span>plant and equipment and have been measured as being equal to the discounted lease liability plus any lease payments made at or before the inception of the lease and initial direct costs, less any lease incentives received. <span class=\"_ _2\"></span>Cash flows from these leases have been <span class=\"_ _2\"></span>recognised by including the principal portion of <span class=\"_ _2\"></span>the lease payments in cash flows from financing <span class=\"_ _2\"></span>activities and the interest portion of the <span class=\"_ _2\"></span>lease payment recognised through operating activities.<span class=\"_ _2d2\"> </span>Other leases are leases for low <span class=\"_ _2\"></span>value items or leases whose contract term is <span class=\"_ _2\"></span>less than 12 months. The practical <span class=\"_ _2\"></span>expedient not to recognise right-of-<span class=\"_ _2d2\"> </span>use assets and lease liabilities for <span class=\"_ _2\"></span>these leases has been utilised by the <span class=\"_ _2\"></span>Group. A charge for these leases has <span class=\"_ _2\"></span>been recognised through the Profit or Loss and Other Comprehensive Income as <span class=\"_ _2\"></span>an operating expense. The cash flows relating <span class=\"_ _2\"></span>to low value and short-term leases have <span class=\"_ _2\"></span>been recognised in net cash flows from operating <span class=\"_ _2\"></span>activities. No leases where the Group is <span class=\"_ _2\"></span>a lessee, or a lessor contain variable <span class=\"_ _2\"></span>lease payments.<span class=\"_ _2d2\"> </span>In scenarios where the Group is <span class=\"_ _2\"></span>an intermediate lessor, the sublease is classified <span class=\"_ _2\"></span>as a finance lease if substantially all <span class=\"_ _2\"></span>of the risk and rewards incidental to the ownership of the <span class=\"_ _2\"></span>leased asset have transferred to the sublessee, <span class=\"_ _2\"></span>otherwise the sublease is classified as an<span class=\"_ _2\"></span> operating lease. The Group accounts for finance subleases by derecognising the existing right-of-use asset at the effective date of the sublease and recognising a receivable for the Group\u2019s net investment <span class=\"_ _2\"></span>in the sublease, with any resultant gain/(loss) <span class=\"_ _2\"></span>recognised in the Profit or Loss and <span class=\"_ _2\"></span>Other Comprehensive Income. The net investment in the <span class=\"_ _2\"></span>leases equals remaining fixed payments, discounted <span class=\"_ _2\"></span>at the interest rate implicit in the <span class=\"_ _2\"></span>lease. After initial recognition, the Group recognises finance income <span class=\"_ _2\"></span>over the remaining lease using the <span class=\"_ _2\"></span>amortised cost method. The net investment in <span class=\"_ _2\"></span>sublease is subsequently reviewed for impairment under IFRS <span class=\"_ _2\"></span>9 (further details are given in <span class=\"_ _2\"></span>note 26 to these Financial Statements).<span class=\"_ _2d2\"> </span>Rental income including the effect of <span class=\"_ _2\"></span>lease incentives from sublet properties and vehicles <span class=\"_ _2\"></span>are recognised over time on a straight-line <span class=\"_ _2\"></span>basis, throughout the lease term for operating leases or by recognising in the balance sheet a lease receivable equal to the investment in the lease for finance leases. Subleases are assessed as <span class=\"_ _2\"></span>finance leases or operating leases in reference <span class=\"_ _2\"></span>to the right-of-use asset the lease generates.<span class=\"_ _2d2\"> </span>2.<span class=\"_ _1\"></span>20 Sha<span class=\"_ _1\"></span>res hel<span class=\"_ _1\"></span>d by <span class=\"_ _2\"></span>emp<span class=\"_ _1\"></span>loyee be<span class=\"_ _1\"></span>nefit tr<span class=\"_ _1\"></span>ust (EBT<span class=\"_ _1\"></span>) and share in<span class=\"_ _1\"></span>centi<span class=\"_ _1\"></span>ve plan (SIP)<span class=\"_ _2d2\"> </span>The Group has an employee share <span class=\"_ _2\"></span>scheme (ESOT) for the granting of LSL <span class=\"_ _2\"></span>shares to Executive Directors and selected senior <span class=\"_ _2\"></span>employees; and an employee share incentive plan. Shares in <span class=\"_ _2\"></span>LSL held by the ESOT and the <span class=\"_ _2\"></span>trusts are treated as treasury shares and <span class=\"_ _2\"></span>presented in the Group Balance Sheet as a deduction from equity. <span class=\"_ _2\"></span>No gain or loss is recognised in <span class=\"_ _2\"></span>the income statement on the purchase, sale, <span class=\"_ _2\"></span>issue or cancellation of the Group\u2019s own equity instruments. The finance costs <span class=\"_ _2\"></span>and administration costs relating to the ESOT <span class=\"_ _2\"></span>and the trusts are charged to the <span class=\"_ _2\"></span>income statement. Dividends earned on shares held in <span class=\"_ _2\"></span>the ESOT and the trusts have been <span class=\"_ _2\"></span>waived. The ESOT and trust shares <span class=\"_ _2\"></span>are ignored for the purposes of calculating the Group\u2019s earnings per share <span class=\"_ _2\"></span>(EPS).<span class=\"_ _2d2\"> </span>2.<span class=\"_ _1\"></span>21<span class=\"_ _2\"></span> <span class=\"_ _c2\"> </span> T<span class=\"_ _2\"></span>reasury <span class=\"_ _1b5\"> </span>share<span class=\"_ _1\"></span>s<span class=\"_ _2d2\"> </span>Where the Group repurchases shares from existing <span class=\"ls1\">S</span><span class=\"ffd ws11\">hareholders, they are held <span class=\"_ _2\"></span>as treasury shares and are presented as <span class=\"_ _2\"></span>a deduction from equity. </span>No gain or loss is recognised <span class=\"_ _2\"></span>in the income statement on the purchase, <span class=\"_ _2\"></span>sale, issue or cancellation of the Group\u2019s <span class=\"_ _2\"></span>own equity instruments. Treasury shares are ignored for the purposes <span class=\"_ _2\"></span>of calculating the Group\u2019s EPS and adjusted <span class=\"_ _2\"></span>EPS.<span class=\"_ _2d2\"> </span>2.22 <span class=\"_ _c2\"> </span> Dividends<span class=\"_ _2d2\"> </span>Equity dividends are recognised when they <span class=\"_ _2\"></span>become legally payable. In the case of <span class=\"_ _2\"></span>interim dividends to <span class=\"ffc ls1 ws0\">S</span>hareholders, <span class=\"_ _2\"></span>this is when paid. In the case of final dividends, this is when <span class=\"_ _2\"></span>approved by <span class=\"ffc ls1 ws0\">S<span class=\"_ _2d2\"> </span></span>hareholders at each AGM.<span class=\"_ _2d2\"> </span>2.23 <span class=\"_ _c2\"> </span> Pensions<span class=\"_ _2d2\"> </span>The Group operates a defined contribution <span class=\"_ _2\"></span>pension scheme for employees of all Group <span class=\"_ _2\"></span>companies. The assets of the scheme are <span class=\"_ _2\"></span>invested and managed independently of the finances of <span class=\"_ _2\"></span>the Group. The pension cost charge rep<span class=\"_ _2\"></span>resents contributions payable in the year.<span class=\"_ _2d2\"> </span>2.<span class=\"_ _1\"></span>24 <span class=\"_ _1a4\"> </span> <span class=\"_ _18\"></span>Criti<span class=\"_ _1\"></span>cal ac<span class=\"_ _1\"></span>counti<span class=\"_ _1\"></span>ng judge<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>s and estim<span class=\"_ _1\"></span>ates<span class=\"_ _2d2\"> </span>The preparation of the Group\u2019s Financial Statements requires the use of estimates and assumptions that affect the reported amounts of assets and liabilities at the date of <span class=\"_ _2\"></span>the Financial Statements and the reported amounts <span class=\"_ _2\"></span>of revenue and expenses during the <span class=\"_ _2\"></span>year. These estimates and judgements are based on Management\u2019s best <span class=\"_ _2\"></span>knowledge of the amount, event or actions <span class=\"_ _2\"></span>and actual results ultimately may differ from <span class=\"_ _2\"></span>those estimates. Group Management believe that the <span class=\"_ _2\"></span>estimates and assumptions listed below have a <span class=\"_ _2\"></span>significant risk of resulting in a material <span class=\"_ _2\"></span>adjustment to the carrying amounts of assets <span class=\"_ _2\"></span>and liabilities.<span class=\"_ _2d2\"> </span>Car<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ying valu<span class=\"_ _1\"></span>e of goodwill and int<span class=\"_ _1\"></span>angibl<span class=\"_ _1\"></span>e asset<span class=\"_ _1\"></span>s (<span class=\"_ _2\"></span>esti<span class=\"_ _1\"></span>mate<span class=\"_ _2\"></span>)<span class=\"_ _2d2\"> </span>The Group carries out impairment reviews <span class=\"_ _2\"></span>of intangible assets when there is an <span class=\"_ _2\"></span>indication that the carrying value may not <span class=\"_ _2\"></span>be recoverable and tests the carrying value of goodwill and <span class=\"_ _2\"></span>indefinite life intangibles at least annually. Each <span class=\"_ _2\"></span>of the Group\u2019s three segments holds <span class=\"_ _2\"></span>goodwill or indefinite life intangible assets and therefore an annual <span class=\"_ _2\"></span>impairment review is required.<span class=\"_ _2d2\"> </span>Judgement is required in identifying the <span class=\"_ _2\"></span>cash-generating units (CGUs) for impairment testing <span class=\"_ _2\"></span>and in determining whether certain brand intangibles have an indefinite useful life, based <span class=\"_ _2\"></span>on the expectation of continued use <span class=\"_ _2\"></span>and strong market positioning.<span class=\"_ _2d2\"> </span>The Group\u2019s goodwill of \u00a316.9m includes <span class=\"_ _2\"></span>Surveying &amp; Valuation (\u00a39.9m) and Financial Services <span class=\"_ _2\"></span>(\u00a37.0m). At 31 December 2025, the Group <span class=\"_ _2\"></span>held \u00a329.9m of intangible assets on the <span class=\"_ _2\"></span>balance sheet (2024: \u00a329.9m), of which \u00a36.9m <span class=\"_ _2\"></span>are indefinite life intangible assets relating to <span class=\"_ _2\"></span>brand (2024: \u00a36.9m). The remaining balance of \u00a323.0m <span class=\"_ _2\"></span>is split between relationship assets \u00a37.8m (2024: <span class=\"_ _2\"></span>\u00a38.5m), franchise intangibles \u00a310.0m (2024: \u00a310.9m) and software \u00a35.2m (2024: \u00a33.6m).<span class=\"_ _2d2\"> </span>The impairment tests are carried out <span class=\"_ _2\"></span>by a group of CGUs and reflect <span class=\"_ _2\"></span>the latest Group budgets and forecasts approved <span class=\"_ _2\"></span>by the Board. The recoverable amounts are determined using value-in-use <span class=\"_ _2\"></span>(VIU) models, based on cash flow projections <span class=\"_ _2\"></span>incorporating assumptions about market performance (including housing market activity, mortgage <span class=\"_ _2\"></span>lending trends, interest rates, and broader econ<span class=\"_ _2\"></span>omic, legal and technological factors). Discount rates are derived from observable <span class=\"_ _2\"></span>market data and reflect the specific risk <span class=\"_ _2\"></span>profile of each CGU.<span class=\"_ _2d2\"> </span>The pre-tax discount rates applied are <span class=\"_ _2\"></span>as follows:<span class=\"_ _2d2\"> </span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">Financial Services Division \u2013 16.4%<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">Surveying &amp; Valuation Division \u2013 16.5%<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">Estate Agency Franchising Division \u2013 15.7%<span class=\"_ _2d2\"> </span></span>A terminal growth rate of 2.0% <span class=\"_ _2\"></span>is applied to each CGU beyond the <span class=\"_ _2\"></span>three year forecast period. A sensitivity analysis <span class=\"_ _2\"></span>has been performed to assess the impact of reasonably possible changes <span class=\"_ _2\"></span>to the key assumptions. Further details are <span class=\"_ _2\"></span>presented in Note 17.<span class=\"_ _2d2\"> </span>Commis<span class=\"_ _1\"></span>sion refund liabilit<span class=\"_ _1\"></span>y (<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>timate<span class=\"_ _2\"></span>)<span class=\"_ _2d2\"> </span>Certain subsidiaries earn commission income from <span class=\"_ _2\"></span>the sale of life assurance and protection <span class=\"_ _2\"></span>products that are cancellable without notice. <span class=\"_ _2\"></span>Where a policy is cancelled within a <span class=\"_ _2\"></span>defined indemnity period, a proportion of the <span class=\"_ _2\"></span>commission previously recognised becomes repayable. Under <span class=\"_ _2\"></span>IFRS 15, this represents variable consideration and is <span class=\"_ _2\"></span>recognised as a reduction in revenue at <span class=\"_ _2\"></span>inception, constrained to the extent that it <span class=\"_ _2\"></span>is highly probable that a significant reversal will not <span class=\"_ _2\"></span>occur.<span class=\"_ _2d2\"> </span>The Group estimates the expected amount <span class=\"_ _2\"></span>of commission subject to clawback using either <span class=\"_ _2\"></span>the expected value method or the <span class=\"_ _2\"></span>most likely amount method, whichever more accurately predicts the <span class=\"_ _2\"></span>consideration to which the Group will be <span class=\"_ _2\"></span>entitled. Persistency assumptions are derived from historical refund patterns and supported <span class=\"_ _2\"></span>by actuarial analysis, adjusted for known events <span class=\"_ _2\"></span>and forward-looking information where applicable.<span class=\"_ _2d2\"> </span>Commission refund liabilities are recognised within <span class=\"_ _2\"></span>trade and other payables. Estimates are required <span class=\"_ _2\"></span>in determining appropriate lapse assumptions, which are reviewed regularly against <span class=\"_ _2\"></span>actual experience to ensure continued accuracy. Details <span class=\"_ _2\"></span>of the assumptions applied and the sensitivity to changes in lapse rates <span class=\"_ _2\"></span>are presented in Note 23.<span class=\"_ _2d2\"> </span>App<span class=\"_ _1\"></span>ointed repr<span class=\"_ _1\"></span>esent<span class=\"_ _1\"></span>ative prov<span class=\"_ _1\"></span>ision (estimate)<span class=\"_ _2d2\"> </span>The Group recognises an IAS 37 <span class=\"_ _2\"></span>provision for expected cash outflows on commission <span class=\"_ _2\"></span>clawbacks arising after the termination, suspension or resignation of appointed representatives (ARs) within <span class=\"_ _2\"></span>the Financial Services Division, to the extent <span class=\"_ _2\"></span>not recoverable from these ARs. This is separate from the IFRS 15 commission <span class=\"_ _2\"></span>refund liability recorded against revenue for expected <span class=\"_ _2\"></span>clawbacks on the Group\u2019s own commissions while AR relationships remain active. The provision <span class=\"_ _2\"></span>reflects management\u2019s best estimate at the reporting <span class=\"_ _2\"></span>date using an expected-value approach, based on policy lapse, cancellation assumptions within <span class=\"_ _2\"></span>clawback windows, provider terms, and expected <span class=\"_ _2\"></span>recoveries from ex-ARs informed by historical collections and enforceability.<span class=\"_ _2d2\"> </span>Profes<span class=\"_ _1\"></span>sional ind<span class=\"_ _1\"></span>emnit<span class=\"_ _1\"></span>y (PI<span class=\"_ _2\"></span>) claims (estimate)<span class=\"_ _2d2\"> </span>A provision is made for professional indemnity claims and potential claims that arise during the normal course of business in the Financial Services Division and in relation to valuations <span class=\"_ _2\"></span>performed by the Surveying &amp; Valuation Division. <span class=\"_ _2\"></span>This includes an estimate for both claims <span class=\"_ _2\"></span>reported and those incurred but not yet reported <span class=\"_ _2\"></span>(IBNR).<span class=\"_ _2d2\"> </span>Estimation is required in assessing the <span class=\"_ _2\"></span>level of coverage for reported and IBNR <span class=\"_ _2\"></span>claims, including the likelihood of settlement and <span class=\"_ _2\"></span>recovery under insurance arrangements.<span class=\"_ _2d2\"> </span>The provision is estimated using historical <span class=\"_ _2\"></span>claim frequency and severity data, supplemented b<span class=\"_ _2\"></span>y actuarial input where appropriate, and adjusted for current information on open cases. <span class=\"_ _2\"></span>Estimation uncertainty arises due to the inherent <span class=\"_ _2\"></span>difficulty in predicting the timing and ou<span class=\"_ _2\"></span>tcome of claims. Further details of the assumptions applied <span class=\"_ _2\"></span>to PI claims and related sensitivity analysis <span class=\"_ _2\"></span>are disclosed in Note <span class=\"_ _2\"></span>25.<span class=\"_ _2d2\"> </span>Princ<span class=\"_ _1\"></span>ipal versu<span class=\"_ _1\"></span>s agent (j<span class=\"_ _1\"></span>udgemen<span class=\"_ _1\"></span>t<span class=\"_ _2\"></span>)<span class=\"_ _2d2\"> </span>Within the Financial Services Division, the <span class=\"_ _2\"></span>Group acts as both a principal and <span class=\"_ _2\"></span>an agent depending on the nature <span class=\"_ _2\"></span>of its arrangements with lenders, insurers, and advisers. Management exercises judgement <span class=\"_ _2\"></span>in determining whether the Group controls <span class=\"_ _2\"></span>the specified service before it is transferred to the customer. See note 2.4 <span class=\"_ _2\"></span>for further detail.<span class=\"_ _2d2\"> </span>2.<span class=\"_ _1\"></span>25 <span class=\"_ _1a4\"> </span> <span class=\"_ _18\"></span>New sta<span class=\"_ _1\"></span>ndar<span class=\"_ _1\"></span>ds and inter<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>tatio<span class=\"_ _1\"></span>ns not appl<span class=\"_ _1\"></span>ied<span class=\"_ _2d2\"> </span>IFRS 18 \u201cPresentation and Disclosure in <span class=\"_ _2\"></span>Financial Statements\u201d was issued by the International <span class=\"_ _2\"></span>Accounting Standards Board (IASB) on 9 April <span class=\"_ _2\"></span>2024. Subject to UK endorsement, the new <span class=\"_ _2\"></span>standard is effective for the Group\u2019s accounting <span class=\"_ _2\"></span>periods beginning on or after 1 J<span class=\"_ _2\"></span>anuary 2027.<span class=\"_ _2d2\"> </span>New requirements under IFRS 18 are <span class=\"_ _2\"></span>expected to have an impact on the <span class=\"_ _2\"></span>Group Financial Statements, key changes include:<span class=\"_ _2d2\"> </span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">Mandatory subtotals and categories of income <span class=\"_ _2\"></span>and expense in the Group Statement of <span class=\"_ _2\"></span>Profit or Loss and Other Comprehensive <span class=\"_ _2\"></span>Income, as well </span>as new requirements for the disclosure <span class=\"_ _2\"></span>of operating expenses.<span class=\"_ _2d2\"> </span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">Disclosures about management-defined performance measures in <span class=\"_ _2\"></span>the Financial Statements.<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"fc8 ws0\">Enhanced requirements for the aggregation and location of information presented in the primary financial statements and disclosed in the </span>notes as well as guidance on <span class=\"_ _2\"></span>providing informative labels.<span class=\"_ _2d2\"> </span>Management are continuing to assess the <span class=\"_ _2\"></span>impact of the accounting changes that will <span class=\"_ _2\"></span>arise under IFRS 18.<span class=\"_ _2d2\"> </span>There have been no other new <span class=\"_ _2\"></span>relevant standards that have been published <span class=\"_ _2\"></span>and are mandatory for the Group\u2019s accounting <span class=\"_ _2\"></span>periods beginning on or after 1 January 2025. Amendments <span class=\"_ _2\"></span>to existing standards do not have a <span class=\"_ _2\"></span>material impact on the Financial Statements.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-532": {
   "value": "2.1 <span class=\"_ _bc\"> </span> <span class=\"_ _18\"></span>Basis <span class=\"_ _2\"></span>of prepa<span class=\"_ _2\"></span>ration<span class=\"_ _2d2\"> </span>The accounting policies which follow set <span class=\"_ _2\"></span>out material information about the accounting <span class=\"_ _2\"></span>policies which apply in preparing the Financial <span class=\"_ _2\"></span>Statements for the year ended 31 December <span class=\"_ _2\"></span>2025. The policies have been applied consistently <span class=\"_ _2\"></span>to all years presented. The Group\u2019s Financial <span class=\"_ _2\"></span>Statements are presented in pound sterling, and all <span class=\"_ _2\"></span>values are rounded to the nearest thousan<span class=\"_ _2\"></span>d pounds (\u00a3\u2019000) except when otherwise indicated.<span class=\"_ _2d2\"> </span>These Financial Statements have been prepared <span class=\"_ _2\"></span>in accordance with UK-adopted International Accounting <span class=\"_ _2\"></span>Standards. The Group Financial Statements have been prepared on a <span class=\"_ _2\"></span>going concern basis under the historical cost <span class=\"_ _2\"></span>convention and on a historical cost basis.<span class=\"_ _2d2\"> </span>In preparing the Financial Statements management <span class=\"_ _2\"></span>has considered the impact of climate change, <span class=\"_ _2\"></span>which is described in detail in ou<span class=\"_ _2\"></span>r TCFD section. The Group has assessed climate-related risks, <span class=\"_ _2\"></span>covering both physical risks and transition risks, <span class=\"_ _2\"></span>in the short (0-3 years) to medium <span class=\"_ _2\"></span>term (4-9 years). Climate-related matters have a relatively low <span class=\"_ _2\"></span>impact on LSL\u2019s strategy and business model, <span class=\"_ _2\"></span>and therefore there is a high degree <span class=\"_ _2\"></span>of resilience. However, there are number of risks <span class=\"_ _2\"></span>that may result in increased costs and <span class=\"_ _2\"></span>have an impact on operations that, wh<span class=\"_ _2\"></span>ilst unlikely to have a significant impact, are factored into our business <span class=\"_ _2\"></span>and financial planning. Over the long-term (beyond<span class=\"_ _2\"></span> 10 years), there could be physical <span class=\"_ _2\"></span>risks, such as severe weather, flooding events, increase in temperature <span class=\"_ _2\"></span>and rising sea levels. The risk to <span class=\"_ _2\"></span>the Group\u2019s own premises as a result <span class=\"_ _2\"></span>of climate change is considered low, the majority of our <span class=\"_ _2\"></span>property portfolio is leased, and we would <span class=\"_ _2\"></span>not expect significant climate-related costs during the <span class=\"_ _2\"></span>remainder of our current lease terms. The impact <span class=\"_ _2\"></span>of climate change in the medium to <span class=\"_ _2\"></span>long-term is likely to be localised and <span class=\"_ _2\"></span>have varying degrees of impact on the areas where we work and <span class=\"_ _2\"></span>our revenue profile. This could have an <span class=\"_ _2\"></span>impact on the carrying value of goodwill <span class=\"_ _2\"></span>and investments.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-589": {
   "value": "The Group\u2019s Financial <span class=\"_ _2\"></span>Statements are presented in pound sterling, and all <span class=\"_ _2\"></span>values are rounded to the nearest thousan<span class=\"_ _2\"></span>d pounds (\u00a3\u2019000) except when otherwise indicated.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-590": {
   "value": "<div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs6\">These Financial Statements have been prepared <span class=\"_ _2\"></span>in accordance with UK-adopted International Accounting <span class=\"_ _2\"></span>Standards. The Group Financial </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs7\">Statements have been prepared on a <span class=\"_ _2\"></span>going concern basis under the historical cost <span class=\"_ _2\"></span>convention and on a historical cost basis.<span class=\"_ _2d2\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-533": {
   "value": "<div class=\"t m0 hbf ff16 fs24 fc6 sc0 ls92 ws9a gs9\">2.2 <span class=\"_ _bc\"> </span> <span class=\"_ _18\"></span>Basis <span class=\"_ _2\"></span>of consolid<span class=\"_ _2\"></span>ation<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsa\">The consolidated Financial Statements comprise the <span class=\"_ _2\"></span>Financial Statements of the Company and its <span class=\"_ _2\"></span>subsidiaries as at 31 December 2025. The </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsb\">financial year represents the year from <span class=\"_ _2\"></span>1 January 2025 to 31 December 2025.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hd4 ff13 fs24 fc6 sc0 ls9f ws9f gsc\">Subsidiaries<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsd\">Subsidiaries are consolidated from the date <span class=\"_ _2\"></span>that control commences until the date control <span class=\"_ _2\"></span>ceases. A change in the ownership interest <span class=\"_ _2\"></span>of a </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gse\">subsidiary, without a loss of control, <span class=\"_ _2\"></span>is accounted for as an equity transaction.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hd4 ff13 fs24 fc6 sc0 ls2e ws2d gsf\">Interes<span class=\"_ _1\"></span>t in joint venture<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs10\">The Group\u2019s share of the results <span class=\"_ _2\"></span>of joint venture is included in the <span class=\"_ _2\"></span>Group Statement of Profit or Loss and <span class=\"_ _2\"></span>Other Comprehensive Income using the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs11\">equity method of accounting. Investment in <span class=\"_ _2\"></span>joint ventures are carried in the Grou<span class=\"_ _2\"></span>p Balance Sheet at cost plus post-acquisition <span class=\"_ _2\"></span>changes in the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs12\">Group\u2019s share of the net assets <span class=\"_ _2\"></span>of the entity, less any impairment in <span class=\"_ _2\"></span>value. Goodwill relating to the joint venture <span class=\"_ _2\"></span>is included in the carrying amount </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs13\">of the investment and is not <span class=\"_ _2\"></span>tested for impairment individually. Unrealised gains and<span class=\"_ _2\"></span> losses resulting from transactions between the <span class=\"_ _2\"></span>Group and the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs14\">joint venture are eliminated to the <span class=\"_ _2\"></span>extent of the interest in the joint <span class=\"_ _2\"></span>venture.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs15\">In addition, when there has been <span class=\"_ _2\"></span>a change recognised directly in the equ<span class=\"_ _2\"></span>ity of the joint venture, the Group <span class=\"_ _2\"></span>recognises its share of any changes, </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs16\">when applicable, in the statement of <span class=\"_ _2\"></span>changes in equity.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs17\">The Financial Statements of the joint <span class=\"_ _2\"></span>venture are prepared for the same reporting <span class=\"_ _2\"></span>period as the Group. When necessary, <span class=\"_ _2\"></span>adjustments are made to </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs18\">bring the accounting policies in line <span class=\"_ _2\"></span>with those of the Group.<span class=\"_ _2d2\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-591": {
   "value": "Subsidiaries<span class=\"_ _2d2\"> </span>Subsidiaries are consolidated from the date <span class=\"_ _2\"></span>that control commences until the date control <span class=\"_ _2\"></span>ceases. A change in the ownership interest <span class=\"_ _2\"></span>of a subsidiary, without a loss of control, <span class=\"_ _2\"></span>is accounted for as an equity transaction.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-612": {
   "value": "Interes<span class=\"_ _1\"></span>t in joint venture<span class=\"_ _2d2\"> </span>The Group\u2019s share of the results <span class=\"_ _2\"></span>of joint venture is included in the <span class=\"_ _2\"></span>Group Statement of Profit or Loss and <span class=\"_ _2\"></span>Other Comprehensive Income using the equity method of accounting. Investment in <span class=\"_ _2\"></span>joint ventures are carried in the Grou<span class=\"_ _2\"></span>p Balance Sheet at cost plus post-acquisition <span class=\"_ _2\"></span>changes in the Group\u2019s share of the net assets <span class=\"_ _2\"></span>of the entity, less any impairment in <span class=\"_ _2\"></span>value. Goodwill relating to the joint venture <span class=\"_ _2\"></span>is included in the carrying amount of the investment and is not <span class=\"_ _2\"></span>tested for impairment individually. Unrealised gains and<span class=\"_ _2\"></span> losses resulting from transactions between the <span class=\"_ _2\"></span>Group and the joint venture are eliminated to the <span class=\"_ _2\"></span>extent of the interest in the joint <span class=\"_ _2\"></span>venture.<span class=\"_ _2d2\"> </span>In addition, when there has been <span class=\"_ _2\"></span>a change recognised directly in the equ<span class=\"_ _2\"></span>ity of the joint venture, the Group <span class=\"_ _2\"></span>recognises its share of any changes, when applicable, in the statement of <span class=\"_ _2\"></span>changes in equity.<span class=\"_ _2d2\"> </span>The Financial Statements of the joint <span class=\"_ _2\"></span>venture are prepared for the same reporting <span class=\"_ _2\"></span>period as the Group. When necessary, <span class=\"_ _2\"></span>adjustments are made to bring the accounting policies in line <span class=\"_ _2\"></span>with those of the Group.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-592": {
   "value": "Interes<span class=\"_ _1\"></span>t in joint venture<span class=\"_ _2d2\"> </span>The Group\u2019s share of the results <span class=\"_ _2\"></span>of joint venture is included in the <span class=\"_ _2\"></span>Group Statement of Profit or Loss and <span class=\"_ _2\"></span>Other Comprehensive Income using the equity method of accounting. Investment in <span class=\"_ _2\"></span>joint ventures are carried in the Grou<span class=\"_ _2\"></span>p Balance Sheet at cost plus post-acquisition <span class=\"_ _2\"></span>changes in the Group\u2019s share of the net assets <span class=\"_ _2\"></span>of the entity, less any impairment in <span class=\"_ _2\"></span>value. Goodwill relating to the joint venture <span class=\"_ _2\"></span>is included in the carrying amount of the investment and is not <span class=\"_ _2\"></span>tested for impairment individually. Unrealised gains and<span class=\"_ _2\"></span> losses resulting from transactions between the <span class=\"_ _2\"></span>Group and the joint venture are eliminated to the <span class=\"_ _2\"></span>extent of the interest in the joint <span class=\"_ _2\"></span>venture.<span class=\"_ _2d2\"> </span>In addition, when there has been <span class=\"_ _2\"></span>a change recognised directly in the equ<span class=\"_ _2\"></span>ity of the joint venture, the Group <span class=\"_ _2\"></span>recognises its share of any changes, when applicable, in the statement of <span class=\"_ _2\"></span>changes in equity.<span class=\"_ _2d2\"> </span>The Financial Statements of the joint <span class=\"_ _2\"></span>venture are prepared for the same reporting <span class=\"_ _2\"></span>period as the Group. When necessary, <span class=\"_ _2\"></span>adjustments are made to bring the accounting policies in line <span class=\"_ _2\"></span>with those of the Group.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-534": {
   "value": "<div class=\"t m0 h6f ffb fs24 fc6 sc0 ls70 wsa0 gs1a\">2.<span class=\"_ _1\"></span>3 <span class=\"_ _1b4\"> </span> Going <span class=\"_ _1b5\"> </span>concern<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1b\">The Group\u2019s business activities, together with <span class=\"_ _2\"></span>the factors likely to affect its future <span class=\"_ _2\"></span>development, performance and position, are set out <span class=\"_ _2\"></span>in the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1c\">Financial and Divisional Reviews section (page <span class=\"_ _2\"></span>13 to 19) of the Strategic Report. <span class=\"_ _2\"></span>The financial position of the Group, its <span class=\"_ _2\"></span>cash flows, liquidity position </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1d\">and policy for treasury and risk <span class=\"_ _2\"></span>management are described in the Financial Review <span class=\"_ _2\"></span>section of the Strategic Report (page 13). <span class=\"_ _2\"></span>Details of the Group\u2019s </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1e\">borrowing facilities are set out in <span class=\"_ _2\"></span>note 31. The Group\u2019s objectives, policies and <span class=\"_ _2\"></span>processes for managing its capital; its financial <span class=\"_ _2\"></span>risk management </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1f\">objectives; details of its financial instruments; <span class=\"_ _2\"></span>and its exposures to credit risk and <span class=\"_ _2\"></span>liquidity risk are also set out in <span class=\"_ _2\"></span>note 31. A description of the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs20\">Group\u2019s principal risks and uncertainties an<span class=\"_ _2\"></span>d arrangements to manage these risks can <span class=\"_ _2\"></span>be found in the Risk Management section <span class=\"_ _2\"></span>of the Strategic </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs21\">Report on page 27.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs22\">The UK Corporate Governance Code requires <span class=\"_ _2\"></span>the Board to assess and report on <span class=\"_ _2\"></span>the prospects of the Group and whether <span class=\"_ _2\"></span>the business is a going </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs23\">concern. In considering this requirement, <span class=\"_ _2\"></span>the Directors have taken into account the <span class=\"_ _2\"></span>Group\u2019s forecast cash flows, liquidity, borrowing facilities <span class=\"_ _2\"></span>and </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs24\">related covenant requirements and the expected <span class=\"_ _2\"></span>operational activities of the Group.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs25\">The Group expects to continue to <span class=\"_ _2\"></span>meet its day-to-day working capital requirements through <span class=\"_ _2\"></span>cashflows generated by its trading activities an<span class=\"_ _2\"></span>d </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs26\">available cash resources (31 December 2025: <span class=\"_ _2\"></span>\u00a327.8m). The Group\u2019s banking facility, a \u00a360 <span class=\"_ _2\"></span>million committed revolving credit facility has a <span class=\"_ _2\"></span>maturity </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs27\">date of January 2030. The Group <span class=\"_ _2\"></span>has not currently utilised the facility leaving <span class=\"_ _2\"></span>\u00a360 million of available undrawn committed borrowing <span class=\"_ _2\"></span>facilities in </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs28\">respect of which all conditions precedent <span class=\"_ _2\"></span>had been met. The facility agreement includ<span class=\"_ _2\"></span>es financial covenants, including a minimum net <span class=\"_ _2\"></span>debt to </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs29\">EBITDA ratio, which could result in <span class=\"_ _2\"></span>the full facility not being available during <span class=\"_ _2\"></span>the going concern period under downside <span class=\"_ _2\"></span>scenarios.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2b\">The Directors have continued to run <span class=\"_ _2\"></span>a variety of scenario models throughout the <span class=\"_ _2\"></span>year to help the ongoing assessment of <span class=\"_ _2\"></span>risks and opportunities </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2c\">covering the period to 30 June <span class=\"_ _2\"></span>2027 (the going concern period). The Directors <span class=\"_ _2\"></span>considered the period to June 2027, wh<span class=\"_ _2\"></span>ich exceeds the minimum </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2d\">required period, because it captures the <span class=\"_ _2\"></span>covenant test that could significantly affect th<span class=\"_ _2\"></span>e use of the going concern <span class=\"_ _2\"></span>basis.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2e\">In the scenarios, the Directors considered <span class=\"_ _2\"></span>both current trading and external industry data. <span class=\"_ _2\"></span>In developing a base case forecast th<span class=\"_ _2\"></span>e Directors have </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2f\">assumed inflation and interest rates of <span class=\"_ _2\"></span>2.5% and 4.0%, respectively, by the end <span class=\"_ _2\"></span>of 2026 and 2.0% and 4.0%, respectively, <span class=\"_ _2\"></span>by the end of 2027.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs30\">The Directors have performed a reverse <span class=\"_ _2\"></span>stress test to determine the events and <span class=\"_ _2\"></span>circumstances which would need to arise in <span class=\"_ _2\"></span>order to threaten the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs31\">Group\u2019s ability to continue as a <span class=\"_ _2\"></span>going concern. Such scenarios would require a <span class=\"_ _2\"></span>significant reduction in market transaction volumes <span class=\"_ _2\"></span>below the low </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs32\">point experienced during the Global Financial <span class=\"_ _2\"></span>Crisis and in turn reduce Group revenue <span class=\"_ _2\"></span>by approximately 25% compared to current <span class=\"_ _2\"></span>performance. </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs33\">Under such a scenario, all available <span class=\"_ _2\"></span>cash balances would be utilised and the <span class=\"_ _2\"></span>facility would be unavailable due to <span class=\"_ _2\"></span>financial covenants. If severe </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs34\">downside scenarios arose, there are cost <span class=\"_ _2\"></span>mitigations that could be applied, as well <span class=\"_ _2\"></span>as cash conservation action such as pausing <span class=\"_ _2\"></span>dividend payments </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs35\">and planned investments. The Directors have <span class=\"_ _2\"></span>concluded that the likelihood of such <span class=\"_ _2\"></span>a severe scenario arising is remote and h<span class=\"_ _2\"></span>ave concluded that </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs36\">there are no plausible threats to <span class=\"_ _2\"></span>the Group\u2019s ability to continue through the <span class=\"_ _2\"></span>going concern period. Therefore, the financial information <span class=\"_ _2\"></span>has been </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs37\">prepared under the going concern basis <span class=\"_ _2\"></span>of preparation.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs38\">In reaching its conclusion on the <span class=\"_ _2\"></span>going concern assessment, the Board considered the <span class=\"_ _2\"></span>findings of the work performed to su<span class=\"_ _2\"></span>pport the Group\u2019s long-<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs39\">term viability statement. As noted in <span class=\"_ _2\"></span>the Viability Statement, which is included in <span class=\"_ _2\"></span>the Strategic Report (page 31), this <span class=\"_ _2\"></span>included assessing forecasts </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs3a\">of severe but plausible downside scenarios <span class=\"_ _2\"></span>related to our principal risks, notably the <span class=\"_ _2\"></span>extent to which a severe downturn in <span class=\"_ _2\"></span>the UK lending and </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs3b\">housing markets, to below levels seen <span class=\"_ _2\"></span>during the financial crisis in 2008, would <span class=\"_ _2\"></span>affect the Group\u2019s base forecasts.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs3c\">Having due regard to the scenarios <span class=\"_ _2\"></span>above and after making appropriate enquiries, th<span class=\"_ _2\"></span>e Directors have a reasonable expectation with <span class=\"_ _2\"></span>no material </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs3d\">uncertainties that the Group and the <span class=\"_ _2\"></span>Company have adequate resources to remain <span class=\"_ _2\"></span>in operation to 30 June 2027. The <span class=\"_ _2\"></span>Board have therefore </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs3e\">continued to adopt the going concern <span class=\"_ _2\"></span>basis in preparing this Report.<span class=\"_ _2d2\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-535": {
   "value": "<div class=\"t m0 hbf ff16 fs24 fc6 sc0 ls2e ws2d gs40\">2.<span class=\"_ _1\"></span>4 <span class=\"_ _bc\"> </span> <span class=\"_ _18\"></span>Revenue rec<span class=\"_ _1\"></span>ogni<span class=\"_ _1\"></span>tion<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs41\">Revenue is recognised under IFRS 15. <span class=\"_ _2\"></span>The standard is based on a <span class=\"_ _2\"></span>single model that distinguishes between promises to <span class=\"_ _2\"></span>a customer that are satisfied </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs42\">at a point in time and <span class=\"_ _2\"></span>those that are satisfied over time. Revenue <span class=\"_ _2\"></span>is recognised when performance obligations are fu<span class=\"_ _2\"></span>lfilled.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hd4 ff13 fs24 fc6 sc0 ls2e ws2d gs43\">Financ<span class=\"_ _1\"></span>ial Ser<span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>ces Divi<span class=\"_ _1\"></span>sion (excludin<span class=\"_ _1\"></span>g Linear Mor<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>gage Net<span class=\"_ _1\"></span>work)<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs44\">Revenue comprises mortgage procuration fees and <span class=\"_ _2\"></span>insurance commissions earned from the distribution <span class=\"_ _2\"></span>of third-party mortgages, protection and </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs45\">general insurance products. Revenue from mortgage <span class=\"_ _2\"></span>procuration fees is recognised at the poin<span class=\"_ _2\"></span>t in time on completion of the <span class=\"_ _2\"></span>related mortgage or </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs46\">remortgage transaction.  Revenue from insurance <span class=\"_ _2\"></span>commissions is recognised at the point the <span class=\"_ _2\"></span>related policy incepts and goes on risk, <span class=\"_ _2\"></span>reflecting the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs47\">transfer of service to the customer. <span class=\"_ _2\"></span>The Group expects to earn from providing <span class=\"_ _2\"></span>its services. This includes elements of variable <span class=\"_ _2\"></span>consideration, mainly </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs48\">commission amounts that may be subject <span class=\"_ _2\"></span>to clawback. These variable amounts are recognised <span class=\"_ _2\"></span>only to the extent that it is <span class=\"_ _2\"></span>highly probable they will </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs49\">not reverse. As the revenue streams <span class=\"_ _2\"></span>described above involve a single service obligation <span class=\"_ _2\"></span>in each case, the full transaction price <span class=\"_ _2\"></span>is attributed to that </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs4a\">service and no further allocation is <span class=\"_ _2\"></span>required. </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs4b\">The Group (excluding Linear) acts as <span class=\"_ _2\"></span>an agent under IFRS 15, and only <span class=\"_ _2\"></span>recognises the Group\u2019s share of commission as <span class=\"_ _2\"></span>revenue. As recognised by </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs4c\">IFRS 15, assessing whether the Group <span class=\"_ _2\"></span>is acting as a principal, or an <span class=\"_ _2\"></span>agent requires judgement which can significantly affect <span class=\"_ _2\"></span>the timing and amount </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs4d\">of revenue recognised. The most judgemental <span class=\"_ _2\"></span>aspect of this relates to the assessment <span class=\"_ _2\"></span>of who the customer is for the <span class=\"_ _2\"></span>Group. Considering all the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs4e\">factors of the transactions that result <span class=\"_ _2\"></span>in revenue, it was concluded that the <span class=\"_ _2\"></span>appointed representatives are the customers of <span class=\"_ _2\"></span>the Group as opposed </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs4f\">to the product providers. The Group <span class=\"_ _2\"></span>has determined that it is acting as <span class=\"_ _2\"></span>an agent and only recognises the <span class=\"_ _2\"></span>Group\u2019s share of commission as revenue. </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs50\">The Group recognises a liability for <span class=\"_ _2\"></span>commissions due to ARs. Where an AR <span class=\"_ _2\"></span>has departed and the Group has no <span class=\"_ _2\"></span>present obligation to settle the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs51\">commission, the liability is derecognised. The <span class=\"_ _2\"></span>resulting credit is recognised in the income <span class=\"_ _2\"></span>statement in the period the obligation is <span class=\"_ _2\"></span>extinguished. </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs52\">The assessment of principal versus agent <span class=\"_ _2\"></span>is made for each distinct arrangement, based <span class=\"_ _2\"></span>on whether the Group controls the <span class=\"_ _2\"></span>specified service before </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs53\">it is transferred to the customer, <span class=\"_ _2\"></span>in accordance with IFRS 15.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hd4 ff13 fs24 fc6 sc0 ls2e ws2d gs54\">Financ<span class=\"_ _1\"></span>ial Ser<span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>ces Divi<span class=\"_ _1\"></span>sion (Linear Mor<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>gage Net<span class=\"_ _1\"></span>work)<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs55\">Linear Mortgage Network (Linear) provides regulated <span class=\"_ _2\"></span>mortgage and protection advice to retail customers <span class=\"_ _2\"></span>through advisers operating within the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs56\">PRIMIS network. PRIMIS authorises the regulated <span class=\"_ _2\"></span>activities and provides the compliance framework and <span class=\"_ _2\"></span>systems; Linear organises, supervises </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs57\">and remunerates advisers and controls service <span class=\"_ _2\"></span>delivery to customers. Linear does not act <span class=\"_ _2\"></span>as an insurer or lender; third-party provid<span class=\"_ _2\"></span>ers underwrite </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs58\">insurance risk and advance loans. Linear <span class=\"_ _2\"></span>is responsible for the advice delivered by <span class=\"_ _2\"></span>its advisers and can accept/reject cases, it <span class=\"_ _2\"></span>has discretion over </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs59\">adviser assignment and sales strategy and <span class=\"_ _2\"></span>has control over allocation of pipeline commissions. <span class=\"_ _2\"></span>Therefore, Linear acts as a principal under <span class=\"_ _2\"></span>IFRS 15, </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs5a\">and as such presents revenue on <span class=\"_ _2\"></span>a gross basis.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hd4 ff13 fs24 fc6 sc0 ls2e ws2d gs5c\">Es<span class=\"_ _1\"></span>tate Age<span class=\"_ _1\"></span>ncy Fran<span class=\"_ _1\"></span>chisin<span class=\"_ _1\"></span>g Divisi<span class=\"_ _1\"></span>on<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs5d\">The accounting policies for both franchise <span class=\"_ _2\"></span>and residential services which includes new <span class=\"_ _2\"></span>build residential sales and conveyancing services, are <span class=\"_ _2\"></span>set </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs5e\">out below.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hd7 ff4d fs8 fc8 sc0 ls1 ws0 gs5f\">Franchise services:<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs60\">The Group\u2019s estate agency franchising arrangements <span class=\"_ _2\"></span>grant franchisees the right to operate u<span class=\"_ _2\"></span>nder the Group\u2019s trade name, trademarks, operating </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs61\">systems and manual, together with continuing <span class=\"_ _2\"></span>brand stewardship, training access and network su<span class=\"_ _2\"></span>pport. Under IFRS 15, the brand licences <span class=\"_ _2\"></span>and the </div><div class=\"t m0 h14 ffc fs8 fc8 sc0 ls14 ws0 gs62\">related ongoing support are bundled into a single performance obligation that provides a right to access the Group\u2019s intellectual property and is </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs63\">satisfied over time across the franchise <span class=\"_ _2\"></span>term.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs64\">The Group earns sales-based royalties calculated <span class=\"_ _2\"></span>as a stated percentage of the franchisee\u2019s <span class=\"_ _2\"></span>sales and lettings income. These royalties relate </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs65\">predominantly to the licence of the <span class=\"_ _2\"></span>Group\u2019s IP and therefore the sales-based royalty <span class=\"_ _2\"></span>exception is applied under IFRS 15. <span class=\"_ _2\"></span>Revenue on house sales </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs66\">is recognised at the point of <span class=\"_ _2\"></span>exchange of contracts, and revenue on lettings, <span class=\"_ _2\"></span>property management and ancillary services is recognised <span class=\"_ _2\"></span>as those </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs67\">services are delivered by the franchisee. <span class=\"_ _2\"></span>In addition, the Group earns fixed royalties <span class=\"_ _2\"></span>which is recognised over time. </div><div class=\"t m0 hd8 ff4e fs8 fc8 sc0 ls3a ws39 gs68\">Residential servic<span class=\"_ _1\"></span>es:<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h14 ff1e fs8 fc8 sc0 ls4c ws4b gs69\">New buil<span class=\"_ _1\"></span>d residential <span class=\"lsa1 wsa2\">ser<span class=\"_ _1\"></span>vices<span class=\"ff4f ls1 ws0\">:<span class=\"_ _2d2\"> </span></span></span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs6a\">Revenue earned by the Group\u2019s new <span class=\"_ _2\"></span>build residential sales business is recognised by <span class=\"_ _2\"></span>reference to the legal exchange date of <span class=\"_ _2\"></span>the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs6b\">housing transaction.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h14 ff1e fs8 fc8 sc0 lsa1 wsa2 gs6c\">Conveyanci<span class=\"_ _1\"></span>ng services:<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs6d\">Where the Group provides conveyancing packaging <span class=\"_ _2\"></span>services, the revenue is recognised by <span class=\"_ _2\"></span>reference to the legal exchange date of <span class=\"_ _2\"></span>the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs6e\">housing transaction.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hd8 ff4e fs8 fc8 sc0 ls1 ws0 gs6f\">Interest Income from<span class=\"_ _2\"></span> client monies <span class=\"_ _2\"></span>balances:<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs70\">Revenue is recognised over time as <span class=\"_ _2\"></span>interest accrues. Interest income is accrued on <span class=\"_ _2\"></span>a time basis, by reference to the <span class=\"_ _2\"></span>principal outstanding and at </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs71\">the effective interest rate applicable. The <span class=\"_ _2\"></span>Group\u2019s interest income from client monies is <span class=\"_ _2\"></span>presented within revenue given the collection and<span class=\"_ _2\"></span> holding </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs72\">of client monies is an integral <span class=\"_ _2\"></span>part of the estate agency franchising service <span class=\"_ _2\"></span>provided to franchisees.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hd4 ff13 fs24 fc6 sc0 ls2e ws2d gs73\">Sur<span class=\"_ _1\"></span>veyin<span class=\"_ _1\"></span>g &amp; V<span class=\"_ _2\"></span>aluatio<span class=\"_ _1\"></span>n Divisi<span class=\"_ _1\"></span>on<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hd8 ff4e fs8 fc8 sc0 ls4a ws49 gs74\">Surveying <span class=\"_ _2\"></span>&amp; V<span class=\"_ _2\"></span>aluation<span class=\"_ _2\"></span>:<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs75\">Revenue from the supply of surveying <span class=\"_ _2\"></span>and valuation services is recognised upon th<span class=\"_ _2\"></span>e completion of the professional survey or <span class=\"_ _2\"></span>valuation by the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs76\">surveyor, and therefore at a point <span class=\"_ _2\"></span>in time.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs77\">For panelled valuation work, the Group <span class=\"_ _2\"></span>acts as an agent, as the third-party <span class=\"_ _2\"></span>panel firms perform the valuation services and <span class=\"_ _2\"></span>bear the associated </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs78\">delivery and professional risks. The Group <span class=\"_ _2\"></span>does not control the service before transfer <span class=\"_ _2\"></span>to the customer and therefore recognises reven<span class=\"_ _2\"></span>ue on a net </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs79\">basis, representing the fee retained.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hd7 ff4d fs8 fc8 sc0 ls1 wsa3 gs7a\">Asset management:<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs7b\">Revenue earned from the repossessions asset <span class=\"_ _2\"></span>management business is recognised by reference to <span class=\"_ _2\"></span>the legal exchange date of the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs7c\">housing transaction.<span class=\"_ _2d2\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-613": {
   "value": "Franchise services:<span class=\"_ _2d2\"> </span>The Group\u2019s estate agency franchising arrangements <span class=\"_ _2\"></span>grant franchisees the right to operate u<span class=\"_ _2\"></span>nder the Group\u2019s trade name, trademarks, operating systems and manual, together with continuing <span class=\"_ _2\"></span>brand stewardship, training access and network su<span class=\"_ _2\"></span>pport. Under IFRS 15, the brand licences <span class=\"_ _2\"></span>and the related ongoing support are bundled into a single performance obligation that provides a right to access the Group\u2019s intellectual property and is satisfied over time across the franchise <span class=\"_ _2\"></span>term.<span class=\"_ _2d2\"> </span>The Group earns sales-based royalties calculated <span class=\"_ _2\"></span>as a stated percentage of the franchisee\u2019s <span class=\"_ _2\"></span>sales and lettings income. These royalties relate predominantly to the licence of the <span class=\"_ _2\"></span>Group\u2019s IP and therefore the sales-based royalty <span class=\"_ _2\"></span>exception is applied under IFRS 15. <span class=\"_ _2\"></span>Revenue on house sales is recognised at the point of <span class=\"_ _2\"></span>exchange of contracts, and revenue on lettings, <span class=\"_ _2\"></span>property management and ancillary services is recognised <span class=\"_ _2\"></span>as those services are delivered by the franchisee. <span class=\"_ _2\"></span>In addition, the Group earns fixed royalties <span class=\"_ _2\"></span>which is recognised over time. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-593": {
   "value": "Franchise services:<span class=\"_ _2d2\"> </span>The Group\u2019s estate agency franchising arrangements <span class=\"_ _2\"></span>grant franchisees the right to operate u<span class=\"_ _2\"></span>nder the Group\u2019s trade name, trademarks, operating systems and manual, together with continuing <span class=\"_ _2\"></span>brand stewardship, training access and network su<span class=\"_ _2\"></span>pport. Under IFRS 15, the brand licences <span class=\"_ _2\"></span>and the related ongoing support are bundled into a single performance obligation that provides a right to access the Group\u2019s intellectual property and is satisfied over time across the franchise <span class=\"_ _2\"></span>term.<span class=\"_ _2d2\"> </span>The Group earns sales-based royalties calculated <span class=\"_ _2\"></span>as a stated percentage of the franchisee\u2019s <span class=\"_ _2\"></span>sales and lettings income. These royalties relate predominantly to the licence of the <span class=\"_ _2\"></span>Group\u2019s IP and therefore the sales-based royalty <span class=\"_ _2\"></span>exception is applied under IFRS 15. <span class=\"_ _2\"></span>Revenue on house sales is recognised at the point of <span class=\"_ _2\"></span>exchange of contracts, and revenue on lettings, <span class=\"_ _2\"></span>property management and ancillary services is recognised <span class=\"_ _2\"></span>as those services are delivered by the franchisee. <span class=\"_ _2\"></span>In addition, the Group earns fixed royalties <span class=\"_ _2\"></span>which is recognised over time. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFranchiseFeesExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-614": {
   "value": "Interest Income from<span class=\"_ _2\"></span> client monies <span class=\"_ _2\"></span>balances:<span class=\"_ _2d2\"> </span>Revenue is recognised over time as <span class=\"_ _2\"></span>interest accrues. Interest income is accrued on <span class=\"_ _2\"></span>a time basis, by reference to the <span class=\"_ _2\"></span>principal outstanding and at the effective interest rate applicable. The <span class=\"_ _2\"></span>Group\u2019s interest income from client monies is <span class=\"_ _2\"></span>presented within revenue given the collection and<span class=\"_ _2\"></span> holding of client monies is an integral <span class=\"_ _2\"></span>part of the estate agency franchising service <span class=\"_ _2\"></span>provided to franchisees.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-594": {
   "value": "Interest Income from<span class=\"_ _2\"></span> client monies <span class=\"_ _2\"></span>balances:<span class=\"_ _2d2\"> </span>Revenue is recognised over time as <span class=\"_ _2\"></span>interest accrues. Interest income is accrued on <span class=\"_ _2\"></span>a time basis, by reference to the <span class=\"_ _2\"></span>principal outstanding and at the effective interest rate applicable. The <span class=\"_ _2\"></span>Group\u2019s interest income from client monies is <span class=\"_ _2\"></span>presented within revenue given the collection and<span class=\"_ _2\"></span> holding of client monies is an integral <span class=\"_ _2\"></span>part of the estate agency franchising service <span class=\"_ _2\"></span>provided to franchisees.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-536": {
   "value": "<div class=\"t m0 hbf ff16 fs24 fc6 sc0 ls70 ws9e gs7e\">2.5 <span class=\"_ _bc\"> </span> <span class=\"_ _18\"></span>Segment reporting<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs7f\">An operating segment is a distinguishable <span class=\"_ _2\"></span>segment of an entity that engages in <span class=\"_ _2\"></span>business activities from which it may earn <span class=\"_ _2\"></span>revenues and incur </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs80\">expenses and whose operating results are <span class=\"_ _2\"></span>reviewed regularly by the Chief Operating Decision<span class=\"_ _2\"></span> Maker (CODM), being the Board. The CODM <span class=\"_ _2\"></span>reviews </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs81\">the Group\u2019s operations and financial position <span class=\"_ _2\"></span>as Financial Services, Surveying &amp; Valuation and <span class=\"_ _2\"></span>Estate Agency Franchising, and therefore considers </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs82\">that it has three operating segments.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs83\">Within the Estate Agency Franchising operating <span class=\"_ _2\"></span>segment, the only remaining owned operations relate <span class=\"_ _2\"></span>to the Group\u2019s new build residential <span class=\"_ _2\"></span>sales </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs84\">and conveyancing packaging businesses which are <span class=\"_ _2\"></span>LSL Land &amp; New Homes Limited <span class=\"_ _2\"></span>and Homefast Property Services Limited, representing less <span class=\"_ _2\"></span>than </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs85\">10% of the Group\u2019s total revenue.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs86\">The Group\u2019s asset management business is <span class=\"_ _2\"></span>included within the Surveying &amp; Valuation Division. <span class=\"_ _2\"></span>Management deemed the Group\u2019s asset </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs87\">management operations, including the class of <span class=\"_ _2\"></span>customer for its services, are more closely <span class=\"_ _2\"></span>aligned to the Surveying &amp; Valuation<span class=\"_ _2\"></span> Division.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h14 ffc fs8 fc8 sc0 ls14 ws0 gs88\">The information presented to the Directors directly reflects the Group Underlying Operating Profit as defined in the alternative performance </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs89\">measures (APM) in note 5 and <span class=\"_ _2\"></span>34 to these Financial Statements and they <span class=\"_ _2\"></span>review the performance of the Group by <span class=\"_ _2\"></span>reference to the results of the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs8a\">operating segments against budget.<span class=\"_ _2d2\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-537": {
   "value": "<div class=\"t m0 hbf ff16 fs24 fc6 sc0 ls2e ws2d gs8c\">2.<span class=\"_ _1\"></span>6 <span class=\"_ _bc\"> </span> <span class=\"_ _18\"></span>Altern<span class=\"_ _1\"></span>ative Per<span class=\"_ _1\"></span>for<span class=\"_ _1\"></span>manc<span class=\"_ _1\"></span>e Measur<span class=\"_ _1\"></span>es (APMs)<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs8d\">In reporting financial information, the Group <span class=\"_ _2\"></span>presents a number of APMs that are <span class=\"_ _2\"></span>designed to assist with the understanding of <span class=\"_ _2\"></span>underlying Group </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs8e\">performance. The Group believes that the <span class=\"_ _2\"></span>presentation of APMs provides stakeholders with addition<span class=\"_ _2\"></span>al helpful information on the performance of<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs90\">the business. APMs are also used <span class=\"_ _2\"></span>to help enhance comparability of information between <span class=\"_ _2\"></span>reporting periods. The Group does not consider <span class=\"_ _2\"></span>APMs to </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs91\">be a substitute for or superior <span class=\"_ _2\"></span>to IFRS measures and the Group\u2019s APMs <span class=\"_ _2\"></span>are defined, explained and reconciled to <span class=\"_ _2\"></span>the nearest statutory measure in </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs92\">notes 5, 12 and 34.<span class=\"_ _2d2\"> </span></div>",
   "dimensions": {
    "concept": "lsl:DescriptionOfAccountingPolicyForAlternativePerformanceMeasuresAPMs",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-538": {
   "value": "<div class=\"t m0 hbf ff16 fs24 fc6 sc0 ls92 ws9a gs94\">2.7 <span class=\"_ _bc\"> </span> <span class=\"_ _18\"></span>Discontinued<span class=\"_ _2\"></span> operations<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs95\">The Group has classified its previously <span class=\"_ _2\"></span>owned network of estate agency branches as <span class=\"_ _2\"></span>a discontinued operation for the reporting <span class=\"_ _2\"></span>periods ending </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs96\">after 31 December 2023. The Group <span class=\"_ _2\"></span>operated a network of both owned and <span class=\"_ _2\"></span>franchised branches prior to disposing of <span class=\"_ _2\"></span>its entire owned network </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs97\">in 2023. The owned network was <span class=\"_ _2\"></span>determined to be a separate major line <span class=\"_ _2\"></span>of business because it made up th<span class=\"_ _2\"></span>e majority of the branch network, its </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs98\">revenue, costs and risk profile was <span class=\"_ _2\"></span>significantly different to that of franchise and <span class=\"_ _2\"></span>its cash flows could be clearly distin<span class=\"_ _2\"></span>guished.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs99\">Discontinued operations are presented in the <span class=\"_ _2\"></span>Group Income Statement as a single line, <span class=\"_ _2\"></span>which comprises the post-tax profit or loss <span class=\"_ _2\"></span>of the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs9a\">discontinued operation, which relates to the <span class=\"_ _2\"></span>movements in the dilapidation and restructuring <span class=\"_ _2\"></span>provisions recognised as part of the original <span class=\"_ _2\"></span>asset </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs9b\">and share sales.<span class=\"_ _2d2\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-595": {
   "value": "2.7 <span class=\"_ _bc\"> </span> <span class=\"_ _18\"></span>Discontinued<span class=\"_ _2\"></span> operations<span class=\"_ _2d2\"> </span>The Group has classified its previously <span class=\"_ _2\"></span>owned network of estate agency branches as <span class=\"_ _2\"></span>a discontinued operation for the reporting <span class=\"_ _2\"></span>periods ending after 31 December 2023. The Group <span class=\"_ _2\"></span>operated a network of both owned and <span class=\"_ _2\"></span>franchised branches prior to disposing of <span class=\"_ _2\"></span>its entire owned network in 2023. The owned network was <span class=\"_ _2\"></span>determined to be a separate major line <span class=\"_ _2\"></span>of business because it made up th<span class=\"_ _2\"></span>e majority of the branch network, its revenue, costs and risk profile was <span class=\"_ _2\"></span>significantly different to that of franchise and <span class=\"_ _2\"></span>its cash flows could be clearly distin<span class=\"_ _2\"></span>guished.<span class=\"_ _2d2\"> </span>Discontinued operations are presented in the <span class=\"_ _2\"></span>Group Income Statement as a single line, <span class=\"_ _2\"></span>which comprises the post-tax profit or loss <span class=\"_ _2\"></span>of the discontinued operation, which relates to the <span class=\"_ _2\"></span>movements in the dilapidation and restructuring <span class=\"_ _2\"></span>provisions recognised as part of the original <span class=\"_ _2\"></span>asset and share sales.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-539": {
   "value": "<div class=\"t m0 hbf ff16 fs24 fc6 sc0 ls92 ws9a gs9d\">2.8 <span class=\"_ _bc\"> </span> <span class=\"_ _18\"></span>Exceptional<span class=\"_ _2\"></span> items<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs9e\">Exceptional items are those which are <span class=\"_ _2\"></span>material by size and are both non-recurring <span class=\"_ _2\"></span>and unusual in nature. These items are <span class=\"_ _2\"></span>presented within their </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs9f\">relevant income statement category but highlighted <span class=\"_ _2\"></span>separately on the face of the income <span class=\"_ _2\"></span>statement. Items that management considers fall into </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsa0\">this category are also disclosed within <span class=\"_ _2\"></span>the notes to the Financial Statements (see <span class=\"_ _2\"></span>notes 6 and 9).<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsa1\">Due to the nature and expected <span class=\"_ _2\"></span>infrequency of these items, separate presentation helps <span class=\"_ _2\"></span>provide a better indication of the <span class=\"_ _2\"></span>Group\u2019s underlying </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsa2\">business performance. This allows shareholders to <span class=\"_ _2\"></span>better understand the elements of financial p<span class=\"_ _2\"></span>erformance in the year, and to facilitate </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsa3\">comparison with prior periods and to <span class=\"_ _2\"></span>better assess trends in financial performance.<span class=\"_ _2d2\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExceptionalItemsExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-540": {
   "value": "<div class=\"t m0 h6f ffb fs24 fc6 sc0 ls70 wsa0 gsa5\">2.9 <span class=\"_ _1b7\"> </span> Income <span class=\"_ _1b5\"> </span>taxes<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsa6\">Current tax assets and liabilities are <span class=\"_ _2\"></span>measured at the amount expected to be <span class=\"_ _2\"></span>recovered from or paid to the taxation <span class=\"_ _2\"></span>authorities, based on </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsa7\">tax rates and laws that are <span class=\"_ _2\"></span>enacted or substantively enacted by the balance <span class=\"_ _2\"></span>sheet date. Management periodically evaluates positions taken </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsa8\">in the tax returns with respect <span class=\"_ _2\"></span>to the situations in which applicable tax <span class=\"_ _2\"></span>regulations are subject to interpretation and establishes <span class=\"_ _2\"></span>provisions </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsa9\">where appropriate.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsaa\">Deferred income tax is recognised on <span class=\"_ _2\"></span>all temporary differences arising between the tax <span class=\"_ _2\"></span>bases of assets and liabilities and th<span class=\"_ _2\"></span>eir carrying amounts in </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsab\">the Financial Statements, with the following <span class=\"_ _2\"></span>exceptions:<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffc fs8 fca sc0 ls14 ws11 gsac\">\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">where the temporary difference arises from <span class=\"_ _2\"></span>the initial recognition of goodwill or of <span class=\"_ _2\"></span>an asset or liability in a transaction <span class=\"_ _2\"></span>that is not a business </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsad\">combination that at the time of <span class=\"_ _2\"></span>the transaction affects either accounting nor taxable <span class=\"_ _2\"></span>profit or loss;<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffc fs8 fca sc0 ls14 ws11 gsae\">\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">in respect of taxable temporary differences <span class=\"_ _2\"></span>associated with investments in subsidiaries, where the <span class=\"_ _2\"></span>timing of the reversal of the temporary </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsaf\">differences can be controlled and it <span class=\"_ _2\"></span>is probable that the temporary differences will <span class=\"_ _2\"></span>not reverse in the foreseeable future; and<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffc fs8 fca sc0 ls14 ws11 gsb0\">\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">deferred income tax assets are recognised <span class=\"_ _2\"></span>only to the extent that it is <span class=\"_ _2\"></span>probable that taxable profit will be available, <span class=\"_ _2\"></span>against which the deductible </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsb1\">temporary differences, carried forward tax credits <span class=\"_ _2\"></span>or tax losses can be utilised.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsb2\">Deferred income tax assets and <span class=\"_ _2\"></span>liabilities are measured on an undiscounted <span class=\"_ _2\"></span>basis at the tax rates that <span class=\"_ _2\"></span>are expected to apply when the <span class=\"_ _2\"></span>related asset </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsb3\">is realised or liability is settled, <span class=\"_ _2\"></span>based on tax rates and laws enacted <span class=\"_ _2\"></span>or substantively enacted at the balance sheet <span class=\"_ _2\"></span>date.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsb4\">The carrying amount of deferred income <span class=\"_ _2\"></span>tax assets is reviewed at each balance <span class=\"_ _2\"></span>sheet date and reduced to the extent <span class=\"_ _2\"></span>that it is no longer probable </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsb5\">that sufficient taxable profit will be <span class=\"_ _2\"></span>available to allow all or part of <span class=\"_ _2\"></span>the deferred tax asset to be utilised. <span class=\"_ _2\"></span>Unrecognised deferred tax assets are </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsb6\">reassessed at each reporting period <span class=\"_ _2\"></span>and are recognised to the extent <span class=\"_ _2\"></span>that it has become probable that <span class=\"_ _2\"></span>future taxable profits will allow the <span class=\"_ _2\"></span>deferred </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsb7\">tax asset to be recovered.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsb8\">Deferred income tax assets and liabilities <span class=\"_ _2\"></span>are offset, only if a legally enforceable <span class=\"_ _2\"></span>right exists to offset current tax <span class=\"_ _2\"></span>assets against current tax liabilities, </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsb9\">the deferred income taxes relate to <span class=\"_ _2\"></span>the same taxation authority and that authority <span class=\"_ _2\"></span>permits the Group to make a single <span class=\"_ _2\"></span>net payment. Income tax </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsba\">is charged or credited directly to <span class=\"_ _2\"></span>other comprehensive income (OCI) or equity, if <span class=\"_ _2\"></span>it relates to items that are charged <span class=\"_ _2\"></span>or credited in the current or </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsbb\">prior periods to OCI or equity <span class=\"_ _2\"></span>respectively. Otherwise, income tax is recognised in <span class=\"_ _2\"></span>the income statement.<span class=\"_ _2d2\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-596": {
   "value": "Deferred income tax is recognised on <span class=\"_ _2\"></span>all temporary differences arising between the tax <span class=\"_ _2\"></span>bases of assets and liabilities and th<span class=\"_ _2\"></span>eir carrying amounts in the Financial Statements, with the following <span class=\"_ _2\"></span>exceptions:<span class=\"_ _2d2\"> </span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">where the temporary difference arises from <span class=\"_ _2\"></span>the initial recognition of goodwill or of <span class=\"_ _2\"></span>an asset or liability in a transaction <span class=\"_ _2\"></span>that is not a business </span>combination that at the time of <span class=\"_ _2\"></span>the transaction affects either accounting nor taxable <span class=\"_ _2\"></span>profit or loss;<span class=\"_ _2d2\"> </span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">in respect of taxable temporary differences <span class=\"_ _2\"></span>associated with investments in subsidiaries, where the <span class=\"_ _2\"></span>timing of the reversal of the temporary </span>differences can be controlled and it <span class=\"_ _2\"></span>is probable that the temporary differences will <span class=\"_ _2\"></span>not reverse in the foreseeable future; and<span class=\"_ _2d2\"> </span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">deferred income tax assets are recognised <span class=\"_ _2\"></span>only to the extent that it is <span class=\"_ _2\"></span>probable that taxable profit will be available, <span class=\"_ _2\"></span>against which the deductible </span>temporary differences, carried forward tax credits <span class=\"_ _2\"></span>or tax losses can be utilised.<span class=\"_ _2d2\"> </span>Deferred income tax assets and <span class=\"_ _2\"></span>liabilities are measured on an undiscounted <span class=\"_ _2\"></span>basis at the tax rates that <span class=\"_ _2\"></span>are expected to apply when the <span class=\"_ _2\"></span>related asset is realised or liability is settled, <span class=\"_ _2\"></span>based on tax rates and laws enacted <span class=\"_ _2\"></span>or substantively enacted at the balance sheet <span class=\"_ _2\"></span>date.<span class=\"_ _2d2\"> </span>The carrying amount of deferred income <span class=\"_ _2\"></span>tax assets is reviewed at each balance <span class=\"_ _2\"></span>sheet date and reduced to the extent <span class=\"_ _2\"></span>that it is no longer probable that sufficient taxable profit will be <span class=\"_ _2\"></span>available to allow all or part of <span class=\"_ _2\"></span>the deferred tax asset to be utilised. <span class=\"_ _2\"></span>Unrecognised deferred tax assets are reassessed at each reporting period <span class=\"_ _2\"></span>and are recognised to the extent <span class=\"_ _2\"></span>that it has become probable that <span class=\"_ _2\"></span>future taxable profits will allow the <span class=\"_ _2\"></span>deferred tax asset to be recovered.<span class=\"_ _2d2\"> </span>Deferred income tax assets and liabilities <span class=\"_ _2\"></span>are offset, only if a legally enforceable <span class=\"_ _2\"></span>right exists to offset current tax <span class=\"_ _2\"></span>assets against current tax liabilities, the deferred income taxes relate to <span class=\"_ _2\"></span>the same taxation authority and that authority <span class=\"_ _2\"></span>permits the Group to make a single <span class=\"_ _2\"></span>net payment. Income tax is charged or credited directly to <span class=\"_ _2\"></span>other comprehensive income (OCI) or equity, if <span class=\"_ _2\"></span>it relates to items that are charged <span class=\"_ _2\"></span>or credited in the current or prior periods to OCI or equity <span class=\"_ _2\"></span>respectively. Otherwise, income tax is recognised in <span class=\"_ _2\"></span>the income statement.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-541": {
   "value": "<div class=\"t m0 hbf ff16 fs24 fc6 sc0 ls92 ws9a gsbd\">2.10 <span class=\"_ _1a4\"> </span> <span class=\"_ _18\"></span>Share-based paymen<span class=\"_ _2\"></span>t transactions<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsbe\">The equity share option programme allows <span class=\"_ _2\"></span>Group employees to acquire LSL shares. The <span class=\"_ _2\"></span>fair value of the options granted is <span class=\"_ _2\"></span>recognised as an </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsbf\">employee expense with a corresponding increase <span class=\"_ _2\"></span>in equity in the case of equ<span class=\"_ _2\"></span>ity-settled schemes. The fair value is measured <span class=\"_ _2\"></span>at grant date and </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsc0\">spread over the period during which <span class=\"_ _2\"></span>the employees become unconditionally entitled to the <span class=\"_ _2\"></span>options. The fair value of employee share <span class=\"_ _2\"></span>option plans, </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsc1\">which are all equity-settled, is calculated <span class=\"_ _2\"></span>at the grant date using the Black <span class=\"_ _2\"></span>Scholes model, or the Monte Carlo Simulation <span class=\"_ _2\"></span>model where a market </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsc2\">condition is part of the vesting <span class=\"_ _2\"></span>condition. The resulting cost is charged to <span class=\"_ _2\"></span>the Group Statement of Profit or Loss <span class=\"_ _2\"></span>and Other Comprehensive Income </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsc3\">over the vesting period. The value <span class=\"_ _2\"></span>of the charge is adjusted to reflect <span class=\"_ _2\"></span>expected and actual levels of vesting.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsc4\">No expense is recognised for awards <span class=\"_ _2\"></span>that do not ultimately vest, except for <span class=\"_ _2\"></span>equity-settled transactions where vesting is conditional upon<span class=\"_ _2\"></span> a market </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsc5\">or non-vesting condition, which are treated <span class=\"_ _2\"></span>as vesting irrespective of whether or not <span class=\"_ _2\"></span>the market or non-market vested condition is <span class=\"_ _2\"></span>satisfied, </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsc6\">provided that all other performance and/or <span class=\"_ _2\"></span>service conditions are satisfied.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsc8\">When employees exercise their awards or <span class=\"_ _2\"></span>vested options lapse, the portion of the <span class=\"_ _2\"></span>share-based payments reserve which represents the share-<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsc9\">based payment charge for those awards <span class=\"_ _2\"></span>is transferred to retained earnings and the <span class=\"_ _2\"></span>Group discharges its obligation<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsca\">The dilutive effect of outstanding options <span class=\"_ _2\"></span>is reflected as additional share dilution in<span class=\"_ _2\"></span> the computation of diluted earnings per <span class=\"_ _2\"></span>share. Further details </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gscb\">are given in note 12 to <span class=\"_ _2\"></span>these Financial Statements.<span class=\"_ _2d2\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-542": {
   "value": "<div class=\"t m0 hbf ff16 fs24 fc6 sc0 ls2e ws2d gscd\">2.11   <span class=\"_ _18\"></span>Busi<span class=\"_ _1\"></span>ness co<span class=\"_ _1\"></span>mbin<span class=\"_ _1\"></span>ations an<span class=\"_ _1\"></span>d goodwi<span class=\"_ _1\"></span>ll<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsce\">The Group accounts for business combinations <span class=\"_ _2\"></span>using the acquisition method of accounting <span class=\"_ _2\"></span>when control is transferred to the Group. <span class=\"_ _2\"></span>On </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gscf\">acquisition, assets, liabilities, and contingent liabilities <span class=\"_ _2\"></span>of a subsidiary are measured at their <span class=\"_ _2\"></span>fair values at the date of acquisition. <span class=\"_ _2\"></span>Any excess of the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsd0\">cost of acquisition over the fair <span class=\"_ _2\"></span>values of the net assets acquired is <span class=\"_ _2\"></span>recognised as goodwill.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsd1\">Deferred and contingent consideration payable, resulting <span class=\"_ _2\"></span>from business combinations is valued at fair <span class=\"_ _2\"></span>value at the acquisition date, and <span class=\"_ _2\"></span>is </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsd2\">subsequently reassessed at each reporting date. <span class=\"_ _2\"></span>The determination of the fair value for <span class=\"_ _2\"></span>deferred and contingent consideration payable is <span class=\"_ _2\"></span>based on </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsd3\">discounted cash flows and is included <span class=\"_ _2\"></span>within financial liabilities on the balance <span class=\"_ _2\"></span>sheet.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsd4\">After the initial recognition, goodwill is <span class=\"_ _2\"></span>measured at cost less accumulated impairment losses, <span class=\"_ _2\"></span>for the purposes of impairment testing, <span class=\"_ _2\"></span>goodwill </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsd5\">acquired in a business combination is <span class=\"_ _2\"></span>allocated to each of the Group\u2019s cash <span class=\"_ _2\"></span>generating units (CGU) that are expected to <span class=\"_ _2\"></span>benefit from the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsd6\">combination. Where goodwill has been allocated <span class=\"_ _2\"></span>to a CGU and part of the <span class=\"_ _2\"></span>operations within that unit are disposed of, <span class=\"_ _2\"></span>the goodwill associated with </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsd7\">the disposed operation is included in <span class=\"_ _2\"></span>the carrying amount when determining the gain <span class=\"_ _2\"></span>or loss on disposal. Goodwill disposed <span class=\"_ _2\"></span>in these circumstances </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsd8\">is measured based on the relative <span class=\"_ _2\"></span>values of the disposed operation and the <span class=\"_ _2\"></span>portion of the CGU retained.<span class=\"_ _2d2\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-615": {
   "value": "2.11   <span class=\"_ _18\"></span>Busi<span class=\"_ _1\"></span>ness co<span class=\"_ _1\"></span>mbin<span class=\"_ _1\"></span>ations an<span class=\"_ _1\"></span>d goodwi<span class=\"_ _1\"></span>ll<span class=\"_ _2d2\"> </span>The Group accounts for business combinations <span class=\"_ _2\"></span>using the acquisition method of accounting <span class=\"_ _2\"></span>when control is transferred to the Group. <span class=\"_ _2\"></span>On acquisition, assets, liabilities, and contingent liabilities <span class=\"_ _2\"></span>of a subsidiary are measured at their <span class=\"_ _2\"></span>fair values at the date of acquisition. <span class=\"_ _2\"></span>Any excess of the cost of acquisition over the fair <span class=\"_ _2\"></span>values of the net assets acquired is <span class=\"_ _2\"></span>recognised as goodwill.<span class=\"_ _2d2\"> </span>Deferred and contingent consideration payable, resulting <span class=\"_ _2\"></span>from business combinations is valued at fair <span class=\"_ _2\"></span>value at the acquisition date, and <span class=\"_ _2\"></span>is subsequently reassessed at each reporting date. <span class=\"_ _2\"></span>The determination of the fair value for <span class=\"_ _2\"></span>deferred and contingent consideration payable is <span class=\"_ _2\"></span>based on discounted cash flows and is included <span class=\"_ _2\"></span>within financial liabilities on the balance <span class=\"_ _2\"></span>sheet.<span class=\"_ _2d2\"> </span>After the initial recognition, goodwill is <span class=\"_ _2\"></span>measured at cost less accumulated impairment losses, <span class=\"_ _2\"></span>for the purposes of impairment testing, <span class=\"_ _2\"></span>goodwill acquired in a business combination is <span class=\"_ _2\"></span>allocated to each of the Group\u2019s cash <span class=\"_ _2\"></span>generating units (CGU) that are expected to <span class=\"_ _2\"></span>benefit from the combination. Where goodwill has been allocated <span class=\"_ _2\"></span>to a CGU and part of the <span class=\"_ _2\"></span>operations within that unit are disposed of, <span class=\"_ _2\"></span>the goodwill associated with the disposed operation is included in <span class=\"_ _2\"></span>the carrying amount when determining the gain <span class=\"_ _2\"></span>or loss on disposal. Goodwill disposed <span class=\"_ _2\"></span>in these circumstances is measured based on the relative <span class=\"_ _2\"></span>values of the disposed operation and the <span class=\"_ _2\"></span>portion of the CGU retained.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-597": {
   "value": "2.11   <span class=\"_ _18\"></span>Busi<span class=\"_ _1\"></span>ness co<span class=\"_ _1\"></span>mbin<span class=\"_ _1\"></span>ations an<span class=\"_ _1\"></span>d goodwi<span class=\"_ _1\"></span>ll<span class=\"_ _2d2\"> </span>The Group accounts for business combinations <span class=\"_ _2\"></span>using the acquisition method of accounting <span class=\"_ _2\"></span>when control is transferred to the Group. <span class=\"_ _2\"></span>On acquisition, assets, liabilities, and contingent liabilities <span class=\"_ _2\"></span>of a subsidiary are measured at their <span class=\"_ _2\"></span>fair values at the date of acquisition. <span class=\"_ _2\"></span>Any excess of the cost of acquisition over the fair <span class=\"_ _2\"></span>values of the net assets acquired is <span class=\"_ _2\"></span>recognised as goodwill.<span class=\"_ _2d2\"> </span>Deferred and contingent consideration payable, resulting <span class=\"_ _2\"></span>from business combinations is valued at fair <span class=\"_ _2\"></span>value at the acquisition date, and <span class=\"_ _2\"></span>is subsequently reassessed at each reporting date. <span class=\"_ _2\"></span>The determination of the fair value for <span class=\"_ _2\"></span>deferred and contingent consideration payable is <span class=\"_ _2\"></span>based on discounted cash flows and is included <span class=\"_ _2\"></span>within financial liabilities on the balance <span class=\"_ _2\"></span>sheet.<span class=\"_ _2d2\"> </span>After the initial recognition, goodwill is <span class=\"_ _2\"></span>measured at cost less accumulated impairment losses, <span class=\"_ _2\"></span>for the purposes of impairment testing, <span class=\"_ _2\"></span>goodwill acquired in a business combination is <span class=\"_ _2\"></span>allocated to each of the Group\u2019s cash <span class=\"_ _2\"></span>generating units (CGU) that are expected to <span class=\"_ _2\"></span>benefit from the combination. Where goodwill has been allocated <span class=\"_ _2\"></span>to a CGU and part of the <span class=\"_ _2\"></span>operations within that unit are disposed of, <span class=\"_ _2\"></span>the goodwill associated with the disposed operation is included in <span class=\"_ _2\"></span>the carrying amount when determining the gain <span class=\"_ _2\"></span>or loss on disposal. Goodwill disposed <span class=\"_ _2\"></span>in these circumstances is measured based on the relative <span class=\"_ _2\"></span>values of the disposed operation and the <span class=\"_ _2\"></span>portion of the CGU retained.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-543": {
   "value": "<div class=\"t m0 h6f ffb fs24 fc6 sc0 ls9b wsa4 gsda\">2.12 <span class=\"_ _c2\"> </span> Int<span class=\"_ _1\"></span>angible <span class=\"_ _1b5\"> </span>asset<span class=\"_ _1\"></span>s<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsdb\">Intangible assets such as franchise agreements, <span class=\"_ _2\"></span>appointed representative relationships, and in-house software <span class=\"_ _2\"></span>are measured at cost less </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsdc\">accumulated amortisation and impairment losses. Internally <span class=\"_ _2\"></span>generated intangibles, excluding capitalised development costs, <span class=\"_ _2\"></span>are not capitalised </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsdd\">and the related expenditure is reflected <span class=\"_ _2\"></span>in the profit or loss in the <span class=\"_ _2\"></span>period in which the expenditure is <span class=\"_ _2\"></span>incurred.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsde\">Intangible assets acquired in a business <span class=\"_ _2\"></span>combination are deemed to have a cost <span class=\"_ _2\"></span>to the Group of the asset\u2019s fair <span class=\"_ _2\"></span>value at the acquisition date. The </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsdf\">fair value of an intangible asset <span class=\"_ _2\"></span>reflects market expectations about the profitability that <span class=\"_ _2\"></span>the future economic benefits embodied in th<span class=\"_ _2\"></span>e asset will </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gse0\">flow up to the Group.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gse1\">Gains or losses arising from derecognition <span class=\"_ _2\"></span>of an intangible asset are measured as <span class=\"_ _2\"></span>the difference between the net disposal <span class=\"_ _2\"></span>proceeds and the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gse2\">carrying amount of the asset and <span class=\"_ _2\"></span>are recognised in the income statement when <span class=\"_ _2\"></span>the asset is derecognised.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gse3\">The useful lives of intangible assets <span class=\"_ _2\"></span>are assessed as either finite or indefinite.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h14 ffc fs8 fc8 sc0 ls14 ws0 gse4\">Brand names are not amortised as the Directors are of the opinion that they each have an indefinite useful life based on the expectation that there </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gse5\">is no foreseeable limit to the <span class=\"_ _2\"></span>period over which each of the assets <span class=\"_ _2\"></span>are expected to generate net cash inflows <span class=\"_ _2\"></span>to the businesses. The Directors are </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gse6\">confident that trademark registration renewals will <span class=\"_ _2\"></span>be filed at the appropriate time and <span class=\"_ _2\"></span>sufficient investment will be made in terms <span class=\"_ _2\"></span>of marketing </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gse7\">and communication to maintain the value <span class=\"_ _2\"></span>inherent in the brands, without incurring <span class=\"_ _2\"></span>significant cost. All brands recognised have been <span class=\"_ _2\"></span>in existence </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gse8\">for a number of years and <span class=\"_ _2\"></span>are not considered to be at risk <span class=\"_ _2\"></span>of obsolescence from technical, technological nor commercial <span class=\"_ _2\"></span>change. Whilst operating </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gse9\">in competitive markets they have demonstrated <span class=\"_ _2\"></span>that they can continue to operate in <span class=\"_ _2\"></span>the face of such competition and <span class=\"_ _2\"></span>that there is expected to </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsea\">remain an underlying market demand for <span class=\"_ _2\"></span>the services offered. The lives of these <span class=\"_ _2\"></span>brands are not dependent on the usefu<span class=\"_ _2\"></span>l lives of other assets of </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gseb\">the entity.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsec\">Development costs that are directly attributable <span class=\"_ _2\"></span>to the testing of identifiable software products <span class=\"_ _2\"></span>controlled by the Group are recognised as </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsed\">intangible assets when the project or <span class=\"_ _2\"></span>process is technically and commercially feasible. Directly <span class=\"_ _2\"></span>attributable costs that are capitalised as part <span class=\"_ _2\"></span>of the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsee\">software product include the software development <span class=\"_ _2\"></span>employee costs and an appropriate portion of <span class=\"_ _2\"></span>relevant overheads<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsef\">Franchise agreements entered into by the <span class=\"_ _2\"></span>Group (as franchisor) as part of contractu<span class=\"_ _2\"></span>al arrangements concerning the disposal of previously </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsf0\">owned branches are recognised as intangible <span class=\"_ _2\"></span>assets. Franchise intangible assets are initially recognised <span class=\"_ _2\"></span>at fair value and subsequently amortised </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsf1\">on a straight-line basis over their <span class=\"_ _2\"></span>useful economic lives, being the term of <span class=\"_ _2\"></span>the agreement. The franchise intangible assets are <span class=\"_ _2\"></span>amortised over a </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsf2\">remaining life of 15 years as <span class=\"_ _2\"></span>based on the agreements, this is the <span class=\"_ _2\"></span>most likely minimum term. The life of the <span class=\"_ _2\"></span>relationship is assessed annually.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffc fs8 fc8 sc0 ls14 ws0 gsf3\">All other intangible assets are amortised on a straight-line basis over their useful economic lives of <span class=\"ffd ws11\">12</span> years for appointed representative </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsf4\">relationships, and between three and five <span class=\"_ _2\"></span>years for in-house software.<span class=\"_ _2d2\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-598": {
   "value": "2.12 <span class=\"_ _c2\"> </span> Int<span class=\"_ _1\"></span>angible <span class=\"_ _1b5\"> </span>asset<span class=\"_ _1\"></span>s<span class=\"_ _2d2\"> </span>Intangible assets such as franchise agreements, <span class=\"_ _2\"></span>appointed representative relationships, and in-house software <span class=\"_ _2\"></span>are measured at cost less accumulated amortisation and impairment losses. Internally <span class=\"_ _2\"></span>generated intangibles, excluding capitalised development costs, <span class=\"_ _2\"></span>are not capitalised and the related expenditure is reflected <span class=\"_ _2\"></span>in the profit or loss in the <span class=\"_ _2\"></span>period in which the expenditure is <span class=\"_ _2\"></span>incurred.<span class=\"_ _2d2\"> </span>Intangible assets acquired in a business <span class=\"_ _2\"></span>combination are deemed to have a cost <span class=\"_ _2\"></span>to the Group of the asset\u2019s fair <span class=\"_ _2\"></span>value at the acquisition date. The fair value of an intangible asset <span class=\"_ _2\"></span>reflects market expectations about the profitability that <span class=\"_ _2\"></span>the future economic benefits embodied in th<span class=\"_ _2\"></span>e asset will flow up to the Group.<span class=\"_ _2d2\"> </span>Gains or losses arising from derecognition <span class=\"_ _2\"></span>of an intangible asset are measured as <span class=\"_ _2\"></span>the difference between the net disposal <span class=\"_ _2\"></span>proceeds and the carrying amount of the asset and <span class=\"_ _2\"></span>are recognised in the income statement when <span class=\"_ _2\"></span>the asset is derecognised.<span class=\"_ _2d2\"> </span>The useful lives of intangible assets <span class=\"_ _2\"></span>are assessed as either finite or indefinite.<span class=\"_ _2d2\"> </span>Brand names are not amortised as the Directors are of the opinion that they each have an indefinite useful life based on the expectation that there is no foreseeable limit to the <span class=\"_ _2\"></span>period over which each of the assets <span class=\"_ _2\"></span>are expected to generate net cash inflows <span class=\"_ _2\"></span>to the businesses. The Directors are confident that trademark registration renewals will <span class=\"_ _2\"></span>be filed at the appropriate time and <span class=\"_ _2\"></span>sufficient investment will be made in terms <span class=\"_ _2\"></span>of marketing and communication to maintain the value <span class=\"_ _2\"></span>inherent in the brands, without incurring <span class=\"_ _2\"></span>significant cost. All brands recognised have been <span class=\"_ _2\"></span>in existence for a number of years and <span class=\"_ _2\"></span>are not considered to be at risk <span class=\"_ _2\"></span>of obsolescence from technical, technological nor commercial <span class=\"_ _2\"></span>change. Whilst operating in competitive markets they have demonstrated <span class=\"_ _2\"></span>that they can continue to operate in <span class=\"_ _2\"></span>the face of such competition and <span class=\"_ _2\"></span>that there is expected to remain an underlying market demand for <span class=\"_ _2\"></span>the services offered. The lives of these <span class=\"_ _2\"></span>brands are not dependent on the usefu<span class=\"_ _2\"></span>l lives of other assets of the entity.<span class=\"_ _2d2\"> </span>Development costs that are directly attributable <span class=\"_ _2\"></span>to the testing of identifiable software products <span class=\"_ _2\"></span>controlled by the Group are recognised as intangible assets when the project or <span class=\"_ _2\"></span>process is technically and commercially feasible. Directly <span class=\"_ _2\"></span>attributable costs that are capitalised as part <span class=\"_ _2\"></span>of the software product include the software development <span class=\"_ _2\"></span>employee costs and an appropriate portion of <span class=\"_ _2\"></span>relevant overheads<span class=\"_ _2d2\"> </span>Franchise agreements entered into by the <span class=\"_ _2\"></span>Group (as franchisor) as part of contractu<span class=\"_ _2\"></span>al arrangements concerning the disposal of previously owned branches are recognised as intangible <span class=\"_ _2\"></span>assets. Franchise intangible assets are initially recognised <span class=\"_ _2\"></span>at fair value and subsequently amortised on a straight-line basis over their <span class=\"_ _2\"></span>useful economic lives, being the term of <span class=\"_ _2\"></span>the agreement. The franchise intangible assets are <span class=\"_ _2\"></span>amortised over a remaining life of 15 years as <span class=\"_ _2\"></span>based on the agreements, this is the <span class=\"_ _2\"></span>most likely minimum term. The life of the <span class=\"_ _2\"></span>relationship is assessed annually.<span class=\"_ _2d2\"> </span>All other intangible assets are amortised on a straight-line basis over their useful economic lives of <span class=\"ffd ws11\">12</span> years for appointed representative relationships, and between three and five <span class=\"_ _2\"></span>years for in-house software.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-544": {
   "value": "2.13   <span class=\"_ _18\"></span>Propert<span class=\"_ _1\"></span>y<span class=\"_ _2\"></span>, plant<span class=\"_ _2\"></span> and equipment<span class=\"_ _2d2\"> </span>Property, plant and equipment is stated <span class=\"_ _2\"></span>at cost less accumulated depreciation and impairment <span class=\"_ _2\"></span>losses. Property, plant and equipment is depreciated on a straight-line basis to <span class=\"_ _2\"></span>its residual value over its anticipated useful <span class=\"_ _2\"></span>economic life:<span class=\"_ _2d2\"> </span><table class=\"s wb6 hef\" id=\"_52ab1ed6-7109-4dab-95c9-ba12d5a08588\"><tr><td class=\"c n x1b7 y2176 wb7 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Office equipment, fixtures and fittings<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x394 y2176 wb8 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013 over three to sev<span class=\"_ _2\"></span>en years<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2177 wb9 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Computer equipment<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x395 y2177 wba he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013 ov<span class=\"_ _2\"></span>er three to f<span class=\"_ _2\"></span>our year<span class=\"_ _2\"></span>s<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 wbb he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Motor vehicles<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x396 y2178 wbc he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013 over thr<span class=\"_ _2\"></span>ee to four y<span class=\"_ _2\"></span>ears<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 wbd he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Leasehold improv<span class=\"_ _2\"></span>ements<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x397 y2179 wbe he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013 over the short<span class=\"_ _2\"></span>er of the lease term or ten y<span class=\"_ _2\"></span>ears<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 wbf he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Freehold and long leasehold pr<span class=\"_ _2\"></span>operty<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x398 y20b6 wc0 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013 over fifty years or the lease t<span class=\"_ _2\"></span>erm whichever is shorter<span class=\"_ _2d2\"> </span></div></td></tr></table><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsf8\">An item of property, plant and <span class=\"_ _2\"></span>equipment is derecognised upon disposal. Any <span class=\"_ _2\"></span>gain or loss arising on derecognition of <span class=\"_ _2\"></span>the asset (calculated as </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsf9\">the difference between the net disposal <span class=\"_ _2\"></span>proceeds and the carrying amount of the <span class=\"_ _2\"></span>asset) is included in the income <span class=\"_ _2\"></span>statement when the asset </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsfa\">is derecognised. These assets\u2019 residual values, <span class=\"_ _2\"></span>useful lives and methods of depreciation are <span class=\"_ _2\"></span>reviewed at each financial year end, and <span class=\"_ _2\"></span>adjusted </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs92\">prospectively, if appropriate.<span class=\"_ _2d2\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-599": {
   "value": "Property, plant and equipment is depreciated on a straight-line basis to <span class=\"_ _2\"></span>its residual value over its anticipated useful <span class=\"_ _2\"></span>economic life:<span class=\"_ _2d2\"> </span><div class=\"gsf6\"><table class=\"s wb6 hef\" id=\"_52ab1ed6-7109-4dab-95c9-ba12d5a08588\"><tr><td class=\"c n x1b7 y2176 wb7 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Office equipment, fixtures and fittings<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x394 y2176 wb8 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013 over three to sev<span class=\"_ _2\"></span>en years<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2177 wb9 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Computer equipment<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x395 y2177 wba he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013 ov<span class=\"_ _2\"></span>er three to f<span class=\"_ _2\"></span>our year<span class=\"_ _2\"></span>s<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 wbb he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Motor vehicles<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x396 y2178 wbc he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013 over thr<span class=\"_ _2\"></span>ee to four y<span class=\"_ _2\"></span>ears<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 wbd he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Leasehold improv<span class=\"_ _2\"></span>ements<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x397 y2179 wbe he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013 over the short<span class=\"_ _2\"></span>er of the lease term or ten y<span class=\"_ _2\"></span>ears<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 wbf he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Freehold and long leasehold pr<span class=\"_ _2\"></span>operty<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x398 y20b6 wc0 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013 over fifty years or the lease t<span class=\"_ _2\"></span>erm whichever is shorter<span class=\"_ _2d2\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-545": {
   "value": "<div class=\"t m0 h6f ffb fs24 fc6 sc0 ls99 wsa5 gsfc\">2.14 <span class=\"_ _c2\"> </span> Financial <span class=\"_ _1b5\"> </span>ins<span class=\"_ _1\"></span>truments<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsfd\">Financial assets and financial liabilities are <span class=\"_ _2\"></span>recognised in the Group\u2019s Balance Sheet when <span class=\"_ _2\"></span>the Group becomes a party to the <span class=\"_ _2\"></span>contractual provisions </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsfe\">of the instrument. When financial assets <span class=\"_ _2\"></span>are recognised initially, they are measured at <span class=\"_ _2\"></span>fair value, being the transaction price plus, <span class=\"_ _2\"></span>in the case of </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gsff\">financial assets not at fair value <span class=\"_ _2\"></span>through the income statement, directly attributable transaction <span class=\"_ _2\"></span>costs. Financial assets are derecognised when </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs100\">the Group no longer has the <span class=\"_ _2\"></span>rights to cash flows, the risks and <span class=\"_ _2\"></span>rewards of ownership or control of the <span class=\"_ _2\"></span>asset. Financial liabilities are derecognised </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs101\">when the obligation under the liability <span class=\"_ _2\"></span>is discharged, cancelled or expired. The subsequent <span class=\"_ _2\"></span>measurement of financial assets depends on </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs102\">their classification.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs103\">The Group\u2019s accounting policy for each <span class=\"_ _2\"></span>category of financial instruments is as follows:<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hd4 ff13 fs24 fc6 sc0 ls2e ws2d gs104\">Financ<span class=\"_ _1\"></span>ial asse<span class=\"_ _1\"></span>ts desig<span class=\"_ _1\"></span>nated at fair valu<span class=\"_ _1\"></span>e through OC<span class=\"_ _1\"></span>I (<span class=\"_ _2\"></span>equit<span class=\"_ _1\"></span>y inst<span class=\"_ _1\"></span>rument<span class=\"_ _1\"></span>s<span class=\"_ _2\"></span>)<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs105\">Upon initial recognition, the Group can <span class=\"_ _2\"></span>elect to classify irrevocably its equity investments <span class=\"_ _2\"></span>as equity instruments designated at fair value <span class=\"_ _2\"></span>through </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs106\">OCI when they meet the definition <span class=\"_ _2\"></span>of equity under IFRS 9 Financial Instruments <span class=\"_ _2\"></span>and are not held for trading. <span class=\"_ _2\"></span>The classification is determined on an </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs107\">instrument-by-instrument basis. Gains and losses on <span class=\"_ _2\"></span>these financial assets are never recycled to <span class=\"_ _2\"></span>profit or loss. Dividends are recognised as <span class=\"_ _2\"></span>other </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs108\">income in the Group Statement of <span class=\"_ _2\"></span>Profit or Loss and Other Comprehensive Income <span class=\"_ _2\"></span>when the right of payment has b<span class=\"_ _2\"></span>een established, except when </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs109\">the Group benefits from such proceeds <span class=\"_ _2\"></span>as a recovery of part of the <span class=\"_ _2\"></span>cost of the financial asset, in which <span class=\"_ _2\"></span>case such gains are recorded in OCI. <span class=\"_ _2\"></span>Equity </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs10a\">instruments designated at fair value through <span class=\"_ _2\"></span>OCI are not subject to impairment assessment.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hd4 ff13 fs24 fc6 sc0 ls2e ws2d gs10b\">Financ<span class=\"_ _1\"></span>ial asse<span class=\"_ _1\"></span>ts desig<span class=\"_ _1\"></span>nated at fair valu<span class=\"_ _1\"></span>e through the inc<span class=\"_ _1\"></span>ome sta<span class=\"_ _1\"></span>tement<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs10c\">Gains and losses arising from the <span class=\"_ _2\"></span>changes in the fair value of equity <span class=\"_ _2\"></span>investments are recorded in the Group Statement <span class=\"_ _2\"></span>of Profit or Loss and Other </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs10d\">Comprehensive Income.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hd4 ff13 fs24 fc6 sc0 ls2e ws2d gs10e\">Cas<span class=\"_ _1\"></span>h and cash equiv<span class=\"_ _1\"></span>alent<span class=\"_ _1\"></span>s<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs10f\">Cash and cash equivalents include cash<span class=\"_ _2\"></span> in hand and on demand deposits <span class=\"_ _2\"></span>and fixed-term deposits with original maturities of <span class=\"_ _2\"></span>three months or less </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs110\">with the Group\u2019s relationship banks. Bank <span class=\"_ _2\"></span>overdrafts which are repayable on demand <span class=\"_ _2\"></span>are included in cash and cash equivalents <span class=\"_ _2\"></span>only when there </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs111\">is a legal right to offset <span class=\"_ _2\"></span>and an intention to settle net, otherwise <span class=\"_ _2\"></span>these amounts are classified separately as liabilities <span class=\"_ _2\"></span>on the balance sheet. For the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs112\">purposes of the statement of cash <span class=\"_ _2\"></span>flow, bank overdrafts are a component of <span class=\"_ _2\"></span>cash and cash equivalents as they are <span class=\"_ _2\"></span>repayable on demand and form </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs113\">an integral part of the Group\u2019s <span class=\"_ _2\"></span>cash management. The overdraft is used <span class=\"_ _2\"></span>to manage daily cash inflows and outflows. <span class=\"_ _2\"></span>Cash pool balances fluctuate </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs114\">frequently between positive and negative. The <span class=\"_ _2\"></span>overdraft acts as a working cash buffer <span class=\"_ _2\"></span>rather than a source of long-term funding.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hd4 ff13 fs24 fc6 sc0 ls70 ws9e gs115\">T<span class=\"_ _0\"></span>rade receivables<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs116\">Trade receivables do not carry any <span class=\"_ _2\"></span>interest and are stated at their original <span class=\"_ _2\"></span>invoiced value as reduced by appropriate <span class=\"_ _2\"></span>allowances for estimated </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs117\">irrecoverable amounts. The expected credit loss <span class=\"_ _2\"></span>model under IFRS 9 is applied to <span class=\"_ _2\"></span>trade and other receivables. The chosen method <span class=\"_ _2\"></span>of recognising </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs118\">the expected credit loss across the <span class=\"_ _2\"></span>Group is the simplified approach allowing a <span class=\"_ _2\"></span>provision matrix to be used, which is <span class=\"_ _2\"></span>based on the expected life of </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs119\">trade receivables and historic default rates, <span class=\"_ _2\"></span>default being defined as when impaired <span class=\"_ _2\"></span>debts are assessed as uncollectable. The carrying <span class=\"_ _2\"></span>amount of </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs11a\">the receivables is reduced through use <span class=\"_ _2\"></span>of an allowance account and impaired debts <span class=\"_ _2\"></span>are derecognised when they are assessed <span class=\"_ _2\"></span>as uncollectable.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hd4 ff13 fs24 fc6 sc0 ls2e ws2d gs11b\">T<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>ade payab<span class=\"_ _1\"></span>les<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs11c\">Trade payables are stated on the <span class=\"_ _2\"></span>balance sheet at their original invoice value.<span class=\"_ _2d2\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-616": {
   "value": "2.14 <span class=\"_ _c2\"> </span> Financial <span class=\"_ _1b5\"> </span>ins<span class=\"_ _1\"></span>truments<span class=\"_ _2d2\"> </span>Financial assets and financial liabilities are <span class=\"_ _2\"></span>recognised in the Group\u2019s Balance Sheet when <span class=\"_ _2\"></span>the Group becomes a party to the <span class=\"_ _2\"></span>contractual provisions of the instrument. When financial assets <span class=\"_ _2\"></span>are recognised initially, they are measured at <span class=\"_ _2\"></span>fair value, being the transaction price plus, <span class=\"_ _2\"></span>in the case of financial assets not at fair value <span class=\"_ _2\"></span>through the income statement, directly attributable transaction <span class=\"_ _2\"></span>costs. Financial assets are derecognised when the Group no longer has the <span class=\"_ _2\"></span>rights to cash flows, the risks and <span class=\"_ _2\"></span>rewards of ownership or control of the <span class=\"_ _2\"></span>asset. Financial liabilities are derecognised when the obligation under the liability <span class=\"_ _2\"></span>is discharged, cancelled or expired. The subsequent <span class=\"_ _2\"></span>measurement of financial assets depends on their classification.<span class=\"_ _2d2\"> </span>The Group\u2019s accounting policy for each <span class=\"_ _2\"></span>category of financial instruments is as follows:<span class=\"_ _2d2\"> </span>T<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>ade payab<span class=\"_ _1\"></span>les<span class=\"_ _2d2\"> </span>Trade payables are stated on the <span class=\"_ _2\"></span>balance sheet at their original invoice value.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-600": {
   "value": "2.14 <span class=\"_ _c2\"> </span> Financial <span class=\"_ _1b5\"> </span>ins<span class=\"_ _1\"></span>truments<span class=\"_ _2d2\"> </span>Financial assets and financial liabilities are <span class=\"_ _2\"></span>recognised in the Group\u2019s Balance Sheet when <span class=\"_ _2\"></span>the Group becomes a party to the <span class=\"_ _2\"></span>contractual provisions of the instrument. When financial assets <span class=\"_ _2\"></span>are recognised initially, they are measured at <span class=\"_ _2\"></span>fair value, being the transaction price plus, <span class=\"_ _2\"></span>in the case of financial assets not at fair value <span class=\"_ _2\"></span>through the income statement, directly attributable transaction <span class=\"_ _2\"></span>costs. Financial assets are derecognised when the Group no longer has the <span class=\"_ _2\"></span>rights to cash flows, the risks and <span class=\"_ _2\"></span>rewards of ownership or control of the <span class=\"_ _2\"></span>asset. Financial liabilities are derecognised when the obligation under the liability <span class=\"_ _2\"></span>is discharged, cancelled or expired. The subsequent <span class=\"_ _2\"></span>measurement of financial assets depends on their classification.<span class=\"_ _2d2\"> </span>The Group\u2019s accounting policy for each <span class=\"_ _2\"></span>category of financial instruments is as follows:<span class=\"_ _2d2\"> </span>Financ<span class=\"_ _1\"></span>ial asse<span class=\"_ _1\"></span>ts desig<span class=\"_ _1\"></span>nated at fair valu<span class=\"_ _1\"></span>e through OC<span class=\"_ _1\"></span>I (<span class=\"_ _2\"></span>equit<span class=\"_ _1\"></span>y inst<span class=\"_ _1\"></span>rument<span class=\"_ _1\"></span>s<span class=\"_ _2\"></span>)<span class=\"_ _2d2\"> </span>Upon initial recognition, the Group can <span class=\"_ _2\"></span>elect to classify irrevocably its equity investments <span class=\"_ _2\"></span>as equity instruments designated at fair value <span class=\"_ _2\"></span>through OCI when they meet the definition <span class=\"_ _2\"></span>of equity under IFRS 9 Financial Instruments <span class=\"_ _2\"></span>and are not held for trading. <span class=\"_ _2\"></span>The classification is determined on an instrument-by-instrument basis. Gains and losses on <span class=\"_ _2\"></span>these financial assets are never recycled to <span class=\"_ _2\"></span>profit or loss. Dividends are recognised as <span class=\"_ _2\"></span>other income in the Group Statement of <span class=\"_ _2\"></span>Profit or Loss and Other Comprehensive Income <span class=\"_ _2\"></span>when the right of payment has b<span class=\"_ _2\"></span>een established, except when the Group benefits from such proceeds <span class=\"_ _2\"></span>as a recovery of part of the <span class=\"_ _2\"></span>cost of the financial asset, in which <span class=\"_ _2\"></span>case such gains are recorded in OCI. <span class=\"_ _2\"></span>Equity instruments designated at fair value through <span class=\"_ _2\"></span>OCI are not subject to impairment assessment.<span class=\"_ _2d2\"> </span>Financ<span class=\"_ _1\"></span>ial asse<span class=\"_ _1\"></span>ts desig<span class=\"_ _1\"></span>nated at fair valu<span class=\"_ _1\"></span>e through the inc<span class=\"_ _1\"></span>ome sta<span class=\"_ _1\"></span>tement<span class=\"_ _2d2\"> </span>Gains and losses arising from the <span class=\"_ _2\"></span>changes in the fair value of equity <span class=\"_ _2\"></span>investments are recorded in the Group Statement <span class=\"_ _2\"></span>of Profit or Loss and Other Comprehensive Income.<span class=\"_ _2d2\"> </span>Cas<span class=\"_ _1\"></span>h and cash equiv<span class=\"_ _1\"></span>alent<span class=\"_ _1\"></span>s<span class=\"_ _2d2\"> </span>Cash and cash equivalents include cash<span class=\"_ _2\"></span> in hand and on demand deposits <span class=\"_ _2\"></span>and fixed-term deposits with original maturities of <span class=\"_ _2\"></span>three months or less with the Group\u2019s relationship banks. Bank <span class=\"_ _2\"></span>overdrafts which are repayable on demand <span class=\"_ _2\"></span>are included in cash and cash equivalents <span class=\"_ _2\"></span>only when there is a legal right to offset <span class=\"_ _2\"></span>and an intention to settle net, otherwise <span class=\"_ _2\"></span>these amounts are classified separately as liabilities <span class=\"_ _2\"></span>on the balance sheet. For the purposes of the statement of cash <span class=\"_ _2\"></span>flow, bank overdrafts are a component of <span class=\"_ _2\"></span>cash and cash equivalents as they are <span class=\"_ _2\"></span>repayable on demand and form an integral part of the Group\u2019s <span class=\"_ _2\"></span>cash management. The overdraft is used <span class=\"_ _2\"></span>to manage daily cash inflows and outflows. <span class=\"_ _2\"></span>Cash pool balances fluctuate frequently between positive and negative. The <span class=\"_ _2\"></span>overdraft acts as a working cash buffer <span class=\"_ _2\"></span>rather than a source of long-term funding.<span class=\"_ _2d2\"> </span>T<span class=\"_ _0\"></span>rade receivables<span class=\"_ _2d2\"> </span>Trade receivables do not carry any <span class=\"_ _2\"></span>interest and are stated at their original <span class=\"_ _2\"></span>invoiced value as reduced by appropriate <span class=\"_ _2\"></span>allowances for estimated irrecoverable amounts. The expected credit loss <span class=\"_ _2\"></span>model under IFRS 9 is applied to <span class=\"_ _2\"></span>trade and other receivables. The chosen method <span class=\"_ _2\"></span>of recognising the expected credit loss across the <span class=\"_ _2\"></span>Group is the simplified approach allowing a <span class=\"_ _2\"></span>provision matrix to be used, which is <span class=\"_ _2\"></span>based on the expected life of trade receivables and historic default rates, <span class=\"_ _2\"></span>default being defined as when impaired <span class=\"_ _2\"></span>debts are assessed as uncollectable. The carrying <span class=\"_ _2\"></span>amount of the receivables is reduced through use <span class=\"_ _2\"></span>of an allowance account and impaired debts <span class=\"_ _2\"></span>are derecognised when they are assessed <span class=\"_ _2\"></span>as uncollectable.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-624": {
   "value": "Financial assets are derecognised when the Group no longer has the <span class=\"_ _2\"></span>rights to cash flows, the risks and <span class=\"_ _2\"></span>rewards of ownership or control of the <span class=\"_ _2\"></span>asset. Financial liabilities are derecognised when the obligation under the liability <span class=\"_ _2\"></span>is discharged, cancelled or expired. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-626": {
   "value": "Financ<span class=\"_ _1\"></span>ial asse<span class=\"_ _1\"></span>ts desig<span class=\"_ _1\"></span>nated at fair valu<span class=\"_ _1\"></span>e through the inc<span class=\"_ _1\"></span>ome sta<span class=\"_ _1\"></span>tement<span class=\"_ _2d2\"> </span>Gains and losses arising from the <span class=\"_ _2\"></span>changes in the fair value of equity <span class=\"_ _2\"></span>investments are recorded in the Group Statement <span class=\"_ _2\"></span>of Profit or Loss and Other Comprehensive Income.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-617": {
   "value": "Financ<span class=\"_ _1\"></span>ial asse<span class=\"_ _1\"></span>ts desig<span class=\"_ _1\"></span>nated at fair valu<span class=\"_ _1\"></span>e through the inc<span class=\"_ _1\"></span>ome sta<span class=\"_ _1\"></span>tement<span class=\"_ _2d2\"> </span>Gains and losses arising from the <span class=\"_ _2\"></span>changes in the fair value of equity <span class=\"_ _2\"></span>investments are recorded in the Group Statement <span class=\"_ _2\"></span>of Profit or Loss and Other Comprehensive Income.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-618": {
   "value": "Cas<span class=\"_ _1\"></span>h and cash equiv<span class=\"_ _1\"></span>alent<span class=\"_ _1\"></span>s<span class=\"_ _2d2\"> </span>Cash and cash equivalents include cash<span class=\"_ _2\"></span> in hand and on demand deposits <span class=\"_ _2\"></span>and fixed-term deposits with original maturities of <span class=\"_ _2\"></span>three months or less with the Group\u2019s relationship banks. Bank <span class=\"_ _2\"></span>overdrafts which are repayable on demand <span class=\"_ _2\"></span>are included in cash and cash equivalents <span class=\"_ _2\"></span>only when there is a legal right to offset <span class=\"_ _2\"></span>and an intention to settle net, otherwise <span class=\"_ _2\"></span>these amounts are classified separately as liabilities <span class=\"_ _2\"></span>on the balance sheet. For the purposes of the statement of cash <span class=\"_ _2\"></span>flow, bank overdrafts are a component of <span class=\"_ _2\"></span>cash and cash equivalents as they are <span class=\"_ _2\"></span>repayable on demand and form an integral part of the Group\u2019s <span class=\"_ _2\"></span>cash management. The overdraft is used <span class=\"_ _2\"></span>to manage daily cash inflows and outflows. <span class=\"_ _2\"></span>Cash pool balances fluctuate frequently between positive and negative. The <span class=\"_ _2\"></span>overdraft acts as a working cash buffer <span class=\"_ _2\"></span>rather than a source of long-term funding.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-619": {
   "value": "T<span class=\"_ _0\"></span>rade receivables<span class=\"_ _2d2\"> </span>Trade receivables do not carry any <span class=\"_ _2\"></span>interest and are stated at their original <span class=\"_ _2\"></span>invoiced value as reduced by appropriate <span class=\"_ _2\"></span>allowances for estimated irrecoverable amounts. The expected credit loss <span class=\"_ _2\"></span>model under IFRS 9 is applied to <span class=\"_ _2\"></span>trade and other receivables. The chosen method <span class=\"_ _2\"></span>of recognising the expected credit loss across the <span class=\"_ _2\"></span>Group is the simplified approach allowing a <span class=\"_ _2\"></span>provision matrix to be used, which is <span class=\"_ _2\"></span>based on the expected life of trade receivables and historic default rates, <span class=\"_ _2\"></span>default being defined as when impaired <span class=\"_ _2\"></span>debts are assessed as uncollectable. The carrying <span class=\"_ _2\"></span>amount of the receivables is reduced through use <span class=\"_ _2\"></span>of an allowance account and impaired debts <span class=\"_ _2\"></span>are derecognised when they are assessed <span class=\"_ _2\"></span>as uncollectable.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-625": {
   "value": "T<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>ade payab<span class=\"_ _1\"></span>les<span class=\"_ _2d2\"> </span>Trade payables are stated on the <span class=\"_ _2\"></span>balance sheet at their original invoice value.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-546": {
   "value": "<div class=\"t m0 hbf ff16 fs24 fc6 sc0 ls70 ws9e gs11e\">2.15 <span class=\"_ _1a4\"> </span> <span class=\"_ _18\"></span>Impairment of<span class=\"_ _2\"></span> non-financial assets<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs11f\">The Group assesses at each reporting <span class=\"_ _2\"></span>date whether there is an indication that <span class=\"_ _2\"></span>an asset may be impaired. If any <span class=\"_ _2\"></span>such indication exists, or when </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs120\">annual impairment testing for an asset <span class=\"_ _2\"></span>is required, the Group makes an estimate <span class=\"_ _2\"></span>of the asset\u2019s recoverable amount. For the <span class=\"_ _2\"></span>purposes of </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs121\">impairment testing, assets are grouped together <span class=\"_ _2\"></span>into the smallest group of assets that <span class=\"_ _2\"></span>generates cash inflows from continuing use that <span class=\"_ _2\"></span>are largely </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs122\">independent of the cash inflows of <span class=\"_ _2\"></span>other assets or cash generating units (CGUs). <span class=\"_ _2\"></span>An asset\u2019s or CGU\u2019s recoverable amount is <span class=\"_ _2\"></span>the higher of its </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs123\">fair value less costs to sell <span class=\"_ _2\"></span>(FVLCTS) and value-in-use (VIU). Where the carrying <span class=\"_ _2\"></span>amount of an asset exceeds its recoverable <span class=\"_ _2\"></span>amount, the asset is </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs124\">considered impaired and is written down <span class=\"_ _2\"></span>to its recoverable amount. In assessing an <span class=\"_ _2\"></span>asset\u2019s VIU, the estimated future cash flows <span class=\"_ _2\"></span>are discounted </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs125\">to their present value using a <span class=\"_ _2\"></span>pre-tax discount rate that reflects current market <span class=\"_ _2\"></span>assessments of the time value of money <span class=\"_ _2\"></span>and the risks specific to </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs126\">the asset. Impairment losses of continuing <span class=\"_ _2\"></span>operations are recognised in the income statement <span class=\"_ _2\"></span>in those expense categories consistent with the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs127\">function of the impaired asset.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs128\">For assets excluding goodwill and brand, <span class=\"_ _2\"></span>an assessment is made at each reportin<span class=\"_ _2\"></span>g date as to whether there is <span class=\"_ _2\"></span>any indication that previously </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs129\">recognised impairment losses may no longer <span class=\"_ _2\"></span>exist or may have decreased. If such <span class=\"_ _2\"></span>indication exists, the Group estimates the assets <span class=\"_ _2\"></span>or CGU\u2019s </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs12a\">recoverable amount.<span class=\"_ _2d2\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-601": {
   "value": "2.15 <span class=\"_ _1a4\"> </span> <span class=\"_ _18\"></span>Impairment of<span class=\"_ _2\"></span> non-financial assets<span class=\"_ _2d2\"> </span>The Group assesses at each reporting <span class=\"_ _2\"></span>date whether there is an indication that <span class=\"_ _2\"></span>an asset may be impaired. If any <span class=\"_ _2\"></span>such indication exists, or when annual impairment testing for an asset <span class=\"_ _2\"></span>is required, the Group makes an estimate <span class=\"_ _2\"></span>of the asset\u2019s recoverable amount. For the <span class=\"_ _2\"></span>purposes of impairment testing, assets are grouped together <span class=\"_ _2\"></span>into the smallest group of assets that <span class=\"_ _2\"></span>generates cash inflows from continuing use that <span class=\"_ _2\"></span>are largely independent of the cash inflows of <span class=\"_ _2\"></span>other assets or cash generating units (CGUs). <span class=\"_ _2\"></span>An asset\u2019s or CGU\u2019s recoverable amount is <span class=\"_ _2\"></span>the higher of its fair value less costs to sell <span class=\"_ _2\"></span>(FVLCTS) and value-in-use (VIU). Where the carrying <span class=\"_ _2\"></span>amount of an asset exceeds its recoverable <span class=\"_ _2\"></span>amount, the asset is considered impaired and is written down <span class=\"_ _2\"></span>to its recoverable amount. In assessing an <span class=\"_ _2\"></span>asset\u2019s VIU, the estimated future cash flows <span class=\"_ _2\"></span>are discounted to their present value using a <span class=\"_ _2\"></span>pre-tax discount rate that reflects current market <span class=\"_ _2\"></span>assessments of the time value of money <span class=\"_ _2\"></span>and the risks specific to the asset. Impairment losses of continuing <span class=\"_ _2\"></span>operations are recognised in the income statement <span class=\"_ _2\"></span>in those expense categories consistent with the function of the impaired asset.<span class=\"_ _2d2\"> </span>For assets excluding goodwill and brand, <span class=\"_ _2\"></span>an assessment is made at each reportin<span class=\"_ _2\"></span>g date as to whether there is <span class=\"_ _2\"></span>any indication that previously recognised impairment losses may no longer <span class=\"_ _2\"></span>exist or may have decreased. If such <span class=\"_ _2\"></span>indication exists, the Group estimates the assets <span class=\"_ _2\"></span>or CGU\u2019s recoverable amount.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-547": {
   "value": "<div class=\"t m0 hbf ff16 fs24 fc6 sc0 ls2e ws2d gs12c\">2.16   <span class=\"_ _18\"></span>Loan<span class=\"_ _1\"></span>s to franc<span class=\"_ _1\"></span>hise<span class=\"_ _1\"></span>es and app<span class=\"_ _1\"></span>ointe<span class=\"_ _1\"></span>d repre<span class=\"_ _1\"></span>sent<span class=\"_ _1\"></span>atives<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs12d\">The Group issues loans to its <span class=\"_ _2\"></span>franchisees and appointed representatives, the Group\u2019s ob<span class=\"_ _2\"></span>jective is to hold these loans to <span class=\"_ _2\"></span>collect contractual cash </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs12e\">flows and the contractual cash flows <span class=\"_ _2\"></span>are solely payments of principal and interest. <span class=\"_ _2\"></span>They are initially recognised at fair valu<span class=\"_ _2\"></span>e plus transaction costs </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs12f\">that are directly attributable to their <span class=\"_ _2\"></span>issue and are subsequently carried at amortised <span class=\"_ _2\"></span>cost, less provision for impairment.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs130\">Loans to appointed representatives are made <span class=\"_ _2\"></span>in the normal course of business and <span class=\"_ _2\"></span>on standard terms, the duration is <span class=\"_ _2\"></span>typically three years and the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs131\">loans are offered on an interest-free <span class=\"_ _2\"></span>basis. The Group calculates the difference between <span class=\"_ _2\"></span>the par value and fair value on <span class=\"_ _2\"></span>recognition using a market </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs132\">rate of interest and charges this <span class=\"_ _2\"></span>amount to finance costs in the Group <span class=\"_ _2\"></span>Statement of Profit or Loss and Other <span class=\"_ _2\"></span>Comprehensive Income, the residual </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs133\">loan amount is recorded as a <span class=\"_ _2\"></span>financial asset at amortised cost.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs134\">Impairment provisions against loans to franchisees <span class=\"_ _2\"></span>and appointed representatives are recognised based <span class=\"_ _2\"></span>on an expected credit loss model. </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs135\">The methodology used to determine the <span class=\"_ _2\"></span>amount of provision is based on whether <span class=\"_ _2\"></span>there has been a significant increase in <span class=\"_ _2\"></span>credit risk since </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs136\">initial recognition of these financial assets <span class=\"_ _2\"></span>and is calculated by considering the <span class=\"_ _2\"></span>cash shortfalls that would be incurred and <span class=\"_ _2\"></span>probability of these </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs137\">cash shortfalls using the Group\u2019s model. <span class=\"_ _2\"></span>Where a significant increase in credit risk <span class=\"_ _2\"></span>is identified, lifetime expected credit losses <span class=\"_ _2\"></span>are recognised; </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs138\">alternatively, if there has not been <span class=\"_ _2\"></span>a significant increase in credit risk, a <span class=\"_ _2\"></span>12-month expected credit loss is recognised. Such<span class=\"_ _2\"></span> provisions are recorded </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs139\">in a separate allowance account with <span class=\"_ _2\"></span>the loss being recognised within operating expenses <span class=\"_ _2\"></span>in the Group Income Statement. On <span class=\"_ _2\"></span>confirmation that a </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs13a\">loan will not be collectable, the <span class=\"_ _2\"></span>gross carrying value of the asset is <span class=\"_ _2\"></span>written off against the associated provision.<span class=\"_ _2d2\"> </span></div>",
   "dimensions": {
    "concept": "lsl:DescriptionOfAccountingPolicyForLoansToFranchiseesAndAppointedRepresentativesExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-548": {
   "value": "<div class=\"t m0 h6f ffb fs24 fc6 sc0 ls2e ws0 gs13c\">2.17   <span class=\"_ _18\"></span>L<span class=\"_ _1\"></span>oans t<span class=\"_ _1\"></span>o joint ve<span class=\"_ _1\"></span>nture<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs13d\">The Group issued loan notes <span class=\"_ _2\"></span>to its joint venture in 2024 <span class=\"_ _2\"></span>and 2025. The Group\u2019s objective is <span class=\"_ _2\"></span>to hold these loans to <span class=\"_ _2\"></span>collect contractual cash flows and </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs13e\">the contractual cash flows are solely <span class=\"_ _2\"></span>payments of principal and interest. They are <span class=\"_ _2\"></span>initially recognised at fair value plus transaction <span class=\"_ _2\"></span>costs that are </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs13f\">directly attributable to their issue and <span class=\"_ _2\"></span>are subsequently carried at amortised cost, less <span class=\"_ _2\"></span>provision for impairment. The loan notes are <span class=\"_ _2\"></span>redeemable </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs140\">and were redeemed in January 2026.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs141\">Impairment provisions against loans to joint <span class=\"_ _2\"></span>venture are recognised based on an expected <span class=\"_ _2\"></span>credit loss model. The methodology used <span class=\"_ _2\"></span>to determine </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs142\">the amount of provision is based <span class=\"_ _2\"></span>on whether there has been a significant <span class=\"_ _2\"></span>increase in credit risk since initial recognition <span class=\"_ _2\"></span>of these financial assets </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs143\">and is calculated by considering the <span class=\"_ _2\"></span>cash shortfalls that would be incurred and <span class=\"_ _2\"></span>probability of these cash shortfalls using <span class=\"_ _2\"></span>the Group\u2019s model. Where </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs144\">a significant increase in credit risk <span class=\"_ _2\"></span>is identified, lifetime expected credit losses are <span class=\"_ _2\"></span>recognised; alternatively, if there has not been <span class=\"_ _2\"></span>a significant </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs145\">increase in credit risk, a 12-month <span class=\"_ _2\"></span>expected credit loss is recognised. Such provisions <span class=\"_ _2\"></span>are recorded in a separate allowance accoun<span class=\"_ _2\"></span>t with the loss </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs146\">being recognised within operating expenses in <span class=\"_ _2\"></span>the Group Statement of Profit or Loss <span class=\"_ _2\"></span>and Other Comprehensive Income.<span class=\"_ _2d2\"> </span></div>",
   "dimensions": {
    "concept": "lsl:DescriptionOfAccountingPolicyForLoansToJointVentureExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-549": {
   "value": "<div class=\"t m0 h6f ffb fs24 fc6 sc0 ls92 wsa6 gs148\">2.18 <span class=\"_ _c2\"> </span> Provisions<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs149\">A provision is recognised in the <span class=\"_ _2\"></span>Balance Sheet when the Group has a <span class=\"_ _2\"></span>present legal or constructive obligation as a <span class=\"_ _2\"></span>result of a past event and it <span class=\"_ _2\"></span>is </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs14a\">probable that an outflow of economic <span class=\"_ _2\"></span>benefits will be required to settle the <span class=\"_ _2\"></span>obligation. If the effect is material, provisions <span class=\"_ _2\"></span>are determined by </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs14b\">discounting the expected future cash flows <span class=\"_ _2\"></span>at a pre-tax rate that reflects current <span class=\"_ _2\"></span>market assessments of the time value of <span class=\"_ _2\"></span>money and, where </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs14c\">appropriate, the risks specific to the <span class=\"_ _2\"></span>liability.<span class=\"_ _2d2\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-550": {
   "value": "<div class=\"t m0 h6f ffb fs24 fc6 sc0 ls9a wsa7 gs14e\">2.19 <span class=\"_ _c2\"> </span> Leases<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs14f\">Leases are defined as a contract <span class=\"_ _2\"></span>which gives the right to use an <span class=\"_ _2\"></span>asset for a period of time in <span class=\"_ _2\"></span>exchange for consideration. As a lessee, the <span class=\"_ _2\"></span>Group </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs150\">recognises three classes of leases on <span class=\"_ _2\"></span>this basis:<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h14 ffc fs8 fca sc0 ls14 ws11 gs151\">\u2022 <span class=\"_ _16\"> </span><span class=\"fc8 ws0\">Property leases<span class=\"_ _2d2\"> </span></span></div><div class=\"t m0 h14 ffc fs8 fca sc0 ls14 ws11 gs152\">\u2022 <span class=\"_ _16\"> </span><span class=\"fc8 ws0\">Motor vehicle leases<span class=\"_ _2d2\"> </span></span></div><div class=\"t m0 h14 ffc fs8 fca sc0 ls14 ws11 gs153\">\u2022 <span class=\"_ _16\"> </span><span class=\"fc8 ws0\">Other leases<span class=\"_ _2d2\"> </span></span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs154\">Property leases and motor vehicle leases <span class=\"_ _2\"></span>have been recognised on the Group Balance <span class=\"_ _2\"></span>Sheet, in financial liabilities, by recognising th<span class=\"_ _2\"></span>e future cash </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs155\">flows of the lease obligation, discounted <span class=\"_ _2\"></span>using the incremental borrowing rate of the <span class=\"_ _2\"></span>Group, adjusted for factors such as swap <span class=\"_ _2\"></span>rates available and </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs156\">the credit risk of the entity <span class=\"_ _2\"></span>entering into the lease.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs157\">Corresponding right-of-use assets have been recognised <span class=\"_ _2\"></span>on the Group Balance Sheet under property, <span class=\"_ _2\"></span>plant and equipment and have been </div><div class=\"t m0 h14 ffc fs8 fc8 sc0 ls14 ws0 gs158\">measured as being equal to the discounted lease liability plus any lease payments made at or before the inception of the lease and initial direct </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs159\">costs, less any lease incentives received. <span class=\"_ _2\"></span>Cash flows from these leases have been <span class=\"_ _2\"></span>recognised by including the principal portion of <span class=\"_ _2\"></span>the lease </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs15a\">payments in cash flows from financing <span class=\"_ _2\"></span>activities and the interest portion of the <span class=\"_ _2\"></span>lease payment recognised through operating activities.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs15b\">Other leases are leases for low <span class=\"_ _2\"></span>value items or leases whose contract term is <span class=\"_ _2\"></span>less than 12 months. The practical <span class=\"_ _2\"></span>expedient not to recognise right-of-<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs15c\">use assets and lease liabilities for <span class=\"_ _2\"></span>these leases has been utilised by the <span class=\"_ _2\"></span>Group. A charge for these leases has <span class=\"_ _2\"></span>been recognised through the Profit or </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs15d\">Loss and Other Comprehensive Income as <span class=\"_ _2\"></span>an operating expense. The cash flows relating <span class=\"_ _2\"></span>to low value and short-term leases have <span class=\"_ _2\"></span>been recognised </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs15e\">in net cash flows from operating <span class=\"_ _2\"></span>activities. No leases where the Group is <span class=\"_ _2\"></span>a lessee, or a lessor contain variable <span class=\"_ _2\"></span>lease payments.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs15f\">In scenarios where the Group is <span class=\"_ _2\"></span>an intermediate lessor, the sublease is classified <span class=\"_ _2\"></span>as a finance lease if substantially all <span class=\"_ _2\"></span>of the risk and rewards </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs160\">incidental to the ownership of the <span class=\"_ _2\"></span>leased asset have transferred to the sublessee, <span class=\"_ _2\"></span>otherwise the sublease is classified as an<span class=\"_ _2\"></span> operating lease. The </div><div class=\"t m0 h14 ffc fs8 fc8 sc0 ls14 ws0 gs161\">Group accounts for finance subleases by derecognising the existing right-of-use asset at the effective date of the sublease and recognising a </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs162\">receivable for the Group\u2019s net investment <span class=\"_ _2\"></span>in the sublease, with any resultant gain/(loss) <span class=\"_ _2\"></span>recognised in the Profit or Loss and <span class=\"_ _2\"></span>Other Comprehensive </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs163\">Income. The net investment in the <span class=\"_ _2\"></span>leases equals remaining fixed payments, discounted <span class=\"_ _2\"></span>at the interest rate implicit in the <span class=\"_ _2\"></span>lease. After initial </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs165\">recognition, the Group recognises finance income <span class=\"_ _2\"></span>over the remaining lease using the <span class=\"_ _2\"></span>amortised cost method. The net investment in <span class=\"_ _2\"></span>sublease is </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs166\">subsequently reviewed for impairment under IFRS <span class=\"_ _2\"></span>9 (further details are given in <span class=\"_ _2\"></span>note 26 to these Financial Statements).<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs167\">Rental income including the effect of <span class=\"_ _2\"></span>lease incentives from sublet properties and vehicles <span class=\"_ _2\"></span>are recognised over time on a straight-line <span class=\"_ _2\"></span>basis, </div><div class=\"t m0 h14 ffc fs8 fc8 sc0 ls14 ws0 gs168\">throughout the lease term for operating leases or by recognising in the balance sheet a lease receivable equal to the investment in the lease for </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs169\">finance leases. Subleases are assessed as <span class=\"_ _2\"></span>finance leases or operating leases in reference <span class=\"_ _2\"></span>to the right-of-use asset the lease generates.<span class=\"_ _2d2\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-551": {
   "value": "<div class=\"t m0 hbf ff16 fs24 fc6 sc0 ls2e ws2d gs16b\">2.<span class=\"_ _1\"></span>20 Sha<span class=\"_ _1\"></span>res hel<span class=\"_ _1\"></span>d by <span class=\"_ _2\"></span>emp<span class=\"_ _1\"></span>loyee be<span class=\"_ _1\"></span>nefit tr<span class=\"_ _1\"></span>ust (EBT<span class=\"_ _1\"></span>) and share in<span class=\"_ _1\"></span>centi<span class=\"_ _1\"></span>ve plan (SIP)<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs16c\">The Group has an employee share <span class=\"_ _2\"></span>scheme (ESOT) for the granting of LSL <span class=\"_ _2\"></span>shares to Executive Directors and selected senior <span class=\"_ _2\"></span>employees; and an </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs16d\">employee share incentive plan. Shares in <span class=\"_ _2\"></span>LSL held by the ESOT and the <span class=\"_ _2\"></span>trusts are treated as treasury shares and <span class=\"_ _2\"></span>presented in the Group Balance </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs16e\">Sheet as a deduction from equity. <span class=\"_ _2\"></span>No gain or loss is recognised in <span class=\"_ _2\"></span>the income statement on the purchase, sale, <span class=\"_ _2\"></span>issue or cancellation of the Group\u2019s </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs16f\">own equity instruments. The finance costs <span class=\"_ _2\"></span>and administration costs relating to the ESOT <span class=\"_ _2\"></span>and the trusts are charged to the <span class=\"_ _2\"></span>income statement. </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs170\">Dividends earned on shares held in <span class=\"_ _2\"></span>the ESOT and the trusts have been <span class=\"_ _2\"></span>waived. The ESOT and trust shares <span class=\"_ _2\"></span>are ignored for the purposes of </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs171\">calculating the Group\u2019s earnings per share <span class=\"_ _2\"></span>(EPS).<span class=\"_ _2d2\"> </span></div>",
   "dimensions": {
    "concept": "lsl:DescriptionOfAccountingPolicyForSharesHeldByEmployeeBenefitTrustEBTAndShareIncentivePlanSIPExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-552": {
   "value": "<div class=\"t m0 h6f ffb fs24 fc6 sc0 ls99 wsa5 gs173\">2.<span class=\"_ _1\"></span>21<span class=\"_ _2\"></span> <span class=\"_ _c2\"> </span> T<span class=\"_ _2\"></span>reasury <span class=\"_ _1b5\"> </span>share<span class=\"_ _1\"></span>s<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffc fs8 fc8 sc0 ls14 ws0 gs174\">Where the Group repurchases shares from existing <span class=\"ls1\">S</span><span class=\"ffd ws11\">hareholders, they are held <span class=\"_ _2\"></span>as treasury shares and are presented as <span class=\"_ _2\"></span>a deduction from equity. </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs175\">No gain or loss is recognised <span class=\"_ _2\"></span>in the income statement on the purchase, <span class=\"_ _2\"></span>sale, issue or cancellation of the Group\u2019s <span class=\"_ _2\"></span>own equity instruments. Treasury </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs176\">shares are ignored for the purposes <span class=\"_ _2\"></span>of calculating the Group\u2019s EPS and adjusted <span class=\"_ _2\"></span>EPS.<span class=\"_ _2d2\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-553": {
   "value": "<div class=\"t m0 h6f ffb fs24 fc6 sc0 ls1 wsa8 gs178\">2.22 <span class=\"_ _c2\"> </span> Dividends<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs179\">Equity dividends are recognised when they <span class=\"_ _2\"></span>become legally payable. In the case of <span class=\"_ _2\"></span>interim dividends to <span class=\"ffc ls1 ws0\">S</span>hareholders, <span class=\"_ _2\"></span>this is when paid. In the case </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs17a\">of final dividends, this is when <span class=\"_ _2\"></span>approved by <span class=\"ffc ls1 ws0\">S<span class=\"_ _2d2\"> </span></span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs17b\">hareholders at each AGM.<span class=\"_ _2d2\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-554": {
   "value": "<div class=\"t m0 h6f ffb fs24 fc6 sc0 ls1 wsa8 gs17d\">2.23 <span class=\"_ _c2\"> </span> Pensions<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs17e\">The Group operates a defined contribution <span class=\"_ _2\"></span>pension scheme for employees of all Group <span class=\"_ _2\"></span>companies. The assets of the scheme are <span class=\"_ _2\"></span>invested and </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs17f\">managed independently of the finances of <span class=\"_ _2\"></span>the Group. The pension cost charge rep<span class=\"_ _2\"></span>resents contributions payable in the year.<span class=\"_ _2d2\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-555": {
   "value": "<div class=\"t m0 hbf ff16 fs24 fc6 sc0 ls2e ws2d gs181\">2.<span class=\"_ _1\"></span>24 <span class=\"_ _1a4\"> </span> <span class=\"_ _18\"></span>Criti<span class=\"_ _1\"></span>cal ac<span class=\"_ _1\"></span>counti<span class=\"_ _1\"></span>ng judge<span class=\"_ _1\"></span>ment<span class=\"_ _1\"></span>s and estim<span class=\"_ _1\"></span>ates<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h14 ffc fs8 fc8 sc0 ls14 ws0 gs182\">The preparation of the Group\u2019s Financial Statements requires the use of estimates and assumptions that affect the reported amounts of assets </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs183\">and liabilities at the date of <span class=\"_ _2\"></span>the Financial Statements and the reported amounts <span class=\"_ _2\"></span>of revenue and expenses during the <span class=\"_ _2\"></span>year. These estimates and </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs184\">judgements are based on Management\u2019s best <span class=\"_ _2\"></span>knowledge of the amount, event or actions <span class=\"_ _2\"></span>and actual results ultimately may differ from <span class=\"_ _2\"></span>those </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs185\">estimates. Group Management believe that the <span class=\"_ _2\"></span>estimates and assumptions listed below have a <span class=\"_ _2\"></span>significant risk of resulting in a material <span class=\"_ _2\"></span>adjustment </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs186\">to the carrying amounts of assets <span class=\"_ _2\"></span>and liabilities.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hd4 ff13 fs24 fc6 sc0 ls2e ws2d gs187\">Car<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ying valu<span class=\"_ _1\"></span>e of goodwill and int<span class=\"_ _1\"></span>angibl<span class=\"_ _1\"></span>e asset<span class=\"_ _1\"></span>s (<span class=\"_ _2\"></span>esti<span class=\"_ _1\"></span>mate<span class=\"_ _2\"></span>)<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs188\">The Group carries out impairment reviews <span class=\"_ _2\"></span>of intangible assets when there is an <span class=\"_ _2\"></span>indication that the carrying value may not <span class=\"_ _2\"></span>be recoverable and tests </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs189\">the carrying value of goodwill and <span class=\"_ _2\"></span>indefinite life intangibles at least annually. Each <span class=\"_ _2\"></span>of the Group\u2019s three segments holds <span class=\"_ _2\"></span>goodwill or indefinite life </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs18a\">intangible assets and therefore an annual <span class=\"_ _2\"></span>impairment review is required.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs18b\">Judgement is required in identifying the <span class=\"_ _2\"></span>cash-generating units (CGUs) for impairment testing <span class=\"_ _2\"></span>and in determining whether certain brand intangibles </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs18c\">have an indefinite useful life, based <span class=\"_ _2\"></span>on the expectation of continued use <span class=\"_ _2\"></span>and strong market positioning.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs18d\">The Group\u2019s goodwill of \u00a316.9m includes <span class=\"_ _2\"></span>Surveying &amp; Valuation (\u00a39.9m) and Financial Services <span class=\"_ _2\"></span>(\u00a37.0m). At 31 December 2025, the Group <span class=\"_ _2\"></span>held </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs18e\">\u00a329.9m of intangible assets on the <span class=\"_ _2\"></span>balance sheet (2024: \u00a329.9m), of which \u00a36.9m <span class=\"_ _2\"></span>are indefinite life intangible assets relating to <span class=\"_ _2\"></span>brand (2024: </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs18f\">\u00a36.9m). The remaining balance of \u00a323.0m <span class=\"_ _2\"></span>is split between relationship assets \u00a37.8m (2024: <span class=\"_ _2\"></span>\u00a38.5m), franchise intangibles \u00a310.0m (2024: \u00a310.9m) </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs190\">and software \u00a35.2m (2024: \u00a33.6m).<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs191\">The impairment tests are carried out <span class=\"_ _2\"></span>by a group of CGUs and reflect <span class=\"_ _2\"></span>the latest Group budgets and forecasts approved <span class=\"_ _2\"></span>by the Board. The </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs192\">recoverable amounts are determined using value-in-use <span class=\"_ _2\"></span>(VIU) models, based on cash flow projections <span class=\"_ _2\"></span>incorporating assumptions about market </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs193\">performance (including housing market activity, mortgage <span class=\"_ _2\"></span>lending trends, interest rates, and broader econ<span class=\"_ _2\"></span>omic, legal and technological factors). </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs194\">Discount rates are derived from observable <span class=\"_ _2\"></span>market data and reflect the specific risk <span class=\"_ _2\"></span>profile of each CGU.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs195\">The pre-tax discount rates applied are <span class=\"_ _2\"></span>as follows:<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffc fs8 fca sc0 ls14 ws11 gs196\">\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">Financial Services Division \u2013 16.4%<span class=\"_ _2d2\"> </span></span></div><div class=\"t m0 h13 ffc fs8 fca sc0 ls14 ws11 gs197\">\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">Surveying &amp; Valuation Division \u2013 16.5%<span class=\"_ _2d2\"> </span></span></div><div class=\"t m0 h13 ffc fs8 fca sc0 ls14 ws11 gs198\">\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">Estate Agency Franchising Division \u2013 15.7%<span class=\"_ _2d2\"> </span></span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs199\">A terminal growth rate of 2.0% <span class=\"_ _2\"></span>is applied to each CGU beyond the <span class=\"_ _2\"></span>three year forecast period. A sensitivity analysis <span class=\"_ _2\"></span>has been performed to assess </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs19a\">the impact of reasonably possible changes <span class=\"_ _2\"></span>to the key assumptions. Further details are <span class=\"_ _2\"></span>presented in Note 17.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hd4 ff13 fs24 fc6 sc0 ls9f ws9f gs19c\">Commis<span class=\"_ _1\"></span>sion refund liabilit<span class=\"_ _1\"></span>y (<span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>timate<span class=\"_ _2\"></span>)<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs19d\">Certain subsidiaries earn commission income from <span class=\"_ _2\"></span>the sale of life assurance and protection <span class=\"_ _2\"></span>products that are cancellable without notice. <span class=\"_ _2\"></span>Where </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs19e\">a policy is cancelled within a <span class=\"_ _2\"></span>defined indemnity period, a proportion of the <span class=\"_ _2\"></span>commission previously recognised becomes repayable. Under <span class=\"_ _2\"></span>IFRS 15, </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs19f\">this represents variable consideration and is <span class=\"_ _2\"></span>recognised as a reduction in revenue at <span class=\"_ _2\"></span>inception, constrained to the extent that it <span class=\"_ _2\"></span>is highly probable </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1a0\">that a significant reversal will not <span class=\"_ _2\"></span>occur.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1a1\">The Group estimates the expected amount <span class=\"_ _2\"></span>of commission subject to clawback using either <span class=\"_ _2\"></span>the expected value method or the <span class=\"_ _2\"></span>most likely amount </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1a2\">method, whichever more accurately predicts the <span class=\"_ _2\"></span>consideration to which the Group will be <span class=\"_ _2\"></span>entitled. Persistency assumptions are derived from </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1a3\">historical refund patterns and supported <span class=\"_ _2\"></span>by actuarial analysis, adjusted for known events <span class=\"_ _2\"></span>and forward-looking information where applicable.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1a4\">Commission refund liabilities are recognised within <span class=\"_ _2\"></span>trade and other payables. Estimates are required <span class=\"_ _2\"></span>in determining appropriate lapse </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1a5\">assumptions, which are reviewed regularly against <span class=\"_ _2\"></span>actual experience to ensure continued accuracy. Details <span class=\"_ _2\"></span>of the assumptions applied and the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1a6\">sensitivity to changes in lapse rates <span class=\"_ _2\"></span>are presented in Note 23.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hd4 ff13 fs24 fc6 sc0 ls2e ws2d gs1a7\">App<span class=\"_ _1\"></span>ointed repr<span class=\"_ _1\"></span>esent<span class=\"_ _1\"></span>ative prov<span class=\"_ _1\"></span>ision (estimate)<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1a8\">The Group recognises an IAS 37 <span class=\"_ _2\"></span>provision for expected cash outflows on commission <span class=\"_ _2\"></span>clawbacks arising after the termination, suspension or </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1a9\">resignation of appointed representatives (ARs) within <span class=\"_ _2\"></span>the Financial Services Division, to the extent <span class=\"_ _2\"></span>not recoverable from these ARs. This is </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1aa\">separate from the IFRS 15 commission <span class=\"_ _2\"></span>refund liability recorded against revenue for expected <span class=\"_ _2\"></span>clawbacks on the Group\u2019s own commissions while </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1ab\">AR relationships remain active. The provision <span class=\"_ _2\"></span>reflects management\u2019s best estimate at the reporting <span class=\"_ _2\"></span>date using an expected-value approach, based </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1ac\">on policy lapse, cancellation assumptions within <span class=\"_ _2\"></span>clawback windows, provider terms, and expected <span class=\"_ _2\"></span>recoveries from ex-ARs informed by historical </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1ad\">collections and enforceability.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hd4 ff13 fs24 fc6 sc0 ls2e ws2d gs1ae\">Profes<span class=\"_ _1\"></span>sional ind<span class=\"_ _1\"></span>emnit<span class=\"_ _1\"></span>y (PI<span class=\"_ _2\"></span>) claims (estimate)<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h14 ffc fs8 fc8 sc0 ls14 ws0 gs1af\">A provision is made for professional indemnity claims and potential claims that arise during the normal course of business in the Financial Services </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1b0\">Division and in relation to valuations <span class=\"_ _2\"></span>performed by the Surveying &amp; Valuation Division. <span class=\"_ _2\"></span>This includes an estimate for both claims <span class=\"_ _2\"></span>reported and </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1b1\">those incurred but not yet reported <span class=\"_ _2\"></span>(IBNR).<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1b2\">Estimation is required in assessing the <span class=\"_ _2\"></span>level of coverage for reported and IBNR <span class=\"_ _2\"></span>claims, including the likelihood of settlement and <span class=\"_ _2\"></span>recovery under </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1b3\">insurance arrangements.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1b4\">The provision is estimated using historical <span class=\"_ _2\"></span>claim frequency and severity data, supplemented b<span class=\"_ _2\"></span>y actuarial input where appropriate, and adjusted </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1b5\">for current information on open cases. <span class=\"_ _2\"></span>Estimation uncertainty arises due to the inherent <span class=\"_ _2\"></span>difficulty in predicting the timing and ou<span class=\"_ _2\"></span>tcome of claims. </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1b6\">Further details of the assumptions applied <span class=\"_ _2\"></span>to PI claims and related sensitivity analysis <span class=\"_ _2\"></span>are disclosed in Note <span class=\"_ _2\"></span>25.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hd4 ff13 fs24 fc6 sc0 ls2e ws2d gs1b7\">Princ<span class=\"_ _1\"></span>ipal versu<span class=\"_ _1\"></span>s agent (j<span class=\"_ _1\"></span>udgemen<span class=\"_ _1\"></span>t<span class=\"_ _2\"></span>)<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1b8\">Within the Financial Services Division, the <span class=\"_ _2\"></span>Group acts as both a principal and <span class=\"_ _2\"></span>an agent depending on the nature <span class=\"_ _2\"></span>of its arrangements with lenders, </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1b9\">insurers, and advisers. Management exercises judgement <span class=\"_ _2\"></span>in determining whether the Group controls <span class=\"_ _2\"></span>the specified service before it is transferred </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1ba\">to the customer. See note 2.4 <span class=\"_ _2\"></span>for further detail.<span class=\"_ _2d2\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-556": {
   "value": "<div class=\"t m0 hbf ff16 fs24 fc6 sc0 ls2e ws2d gs1bc\">2.<span class=\"_ _1\"></span>25 <span class=\"_ _1a4\"> </span> <span class=\"_ _18\"></span>New sta<span class=\"_ _1\"></span>ndar<span class=\"_ _1\"></span>ds and inter<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>tatio<span class=\"_ _1\"></span>ns not appl<span class=\"_ _1\"></span>ied<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1bd\">IFRS 18 \u201cPresentation and Disclosure in <span class=\"_ _2\"></span>Financial Statements\u201d was issued by the International <span class=\"_ _2\"></span>Accounting Standards Board (IASB) on 9 April <span class=\"_ _2\"></span>2024. </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1be\">Subject to UK endorsement, the new <span class=\"_ _2\"></span>standard is effective for the Group\u2019s accounting <span class=\"_ _2\"></span>periods beginning on or after 1 J<span class=\"_ _2\"></span>anuary 2027.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1bf\">New requirements under IFRS 18 are <span class=\"_ _2\"></span>expected to have an impact on the <span class=\"_ _2\"></span>Group Financial Statements, key changes include:<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffc fs8 fca sc0 ls14 ws11 gs1c0\">\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">Mandatory subtotals and categories of income <span class=\"_ _2\"></span>and expense in the Group Statement of <span class=\"_ _2\"></span>Profit or Loss and Other Comprehensive <span class=\"_ _2\"></span>Income, as well </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1c1\">as new requirements for the disclosure <span class=\"_ _2\"></span>of operating expenses.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffc fs8 fca sc0 ls14 ws11 gs1c2\">\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">Disclosures about management-defined performance measures in <span class=\"_ _2\"></span>the Financial Statements.<span class=\"_ _2d2\"> </span></span></div><div class=\"t m0 h14 ffc fs8 fca sc0 ls14 ws11 gs1c3\">\u2022 <span class=\"_ _16\"> </span><span class=\"fc8 ws0\">Enhanced requirements for the aggregation and location of information presented in the primary financial statements and disclosed in the </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1c4\">notes as well as guidance on <span class=\"_ _2\"></span>providing informative labels.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1c5\">Management are continuing to assess the <span class=\"_ _2\"></span>impact of the accounting changes that will <span class=\"_ _2\"></span>arise under IFRS 18.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1c6\">There have been no other new <span class=\"_ _2\"></span>relevant standards that have been published <span class=\"_ _2\"></span>and are mandatory for the Group\u2019s accounting <span class=\"_ _2\"></span>periods beginning on </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1c7\">or after 1 January 2025. Amendments <span class=\"_ _2\"></span>to existing standards do not have a <span class=\"_ _2\"></span>material impact on the Financial Statements.</div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-3": {
   "value": "3. <span class=\"_ _1b3\"> </span> <span class=\"_ _18\"></span>Disaggregation of<span class=\"_ _2\"></span> reven<span class=\"_ _2\"></span>ue<span class=\"_ _2d2\"> </span>Set out below is the disaggregation <span class=\"_ _2\"></span>of the Group\u2019s revenue from contracts with <span class=\"_ _2\"></span>customers:<span class=\"_ _2d2\"> </span>Year ended 31 December 2025<span class=\"_ _2d2\"> </span><table class=\"s wc1 hf0\" id=\"_836b1475-5fa6-42e7-9b6a-3cc8b6944bc7\"><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x399 h8b y217a ffb fs11 fc7 sc0 ls1 ws0\">Estat<span class=\"_ _2\"></span>e </td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x39a h86 y217b ff16 fs11 fc7 sc0 ls1 ws0\">Residential </td><td></td><td class=\"t m0 x39b h8b y217c ffb fs11 fc7 sc0 ls1 ws0\">Agency </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x39c h8b y217d ffb fs11 fc7 sc0 ls1 ws0\">Financial </td><td class=\"t m0 x39d h8b y217d ffb fs11 fc7 sc0 ls1 ws0\">Surveying &amp; </td><td class=\"t m0 x39e h8b y217e ffb fs11 fc7 sc0 ls1 ws0\">sales </td><td></td><td class=\"t m0 x39f h8b y217f ffb fs11 fc7 sc0 ls1 ws0\">Franchising </td><td class=\"t m0 x3a0 h8b y217d ffb fs11 fc7 sc0 ls1 ws0\">Asset </td><td></td><td></td></tr><tr><td></td><td class=\"c x3a2 y2182 wc2 hf1\"><div class=\"t m0 x1b6 h8b y2180 ffb fs11 fc7 sc0 ls1 ws0\">Services</div><div class=\"t m0 x3a1 hd9 y2181 ffb fs31 fc7 sc0 ls1 ws0\">1</div></td><td class=\"c x3a4 y2185 wc3 hf2\"><div class=\"t m0 x1b6 h86 y2183 ff16 fs11 fc7 sc0 ls1 ws0\">V<span class=\"_ _2\"></span>aluation</div><div class=\"t m0 x3a3 hd9 y2184 ffb fs31 fc7 sc0 ls1 ws0\">2</div></td><td class=\"c x3a6 y2187 wc4 hf3\"><div class=\"t m0 x1b6 h8b y2180 ffb fs11 fc7 sc0 ls1 ws0\">ex<span class=\"_ _2\"></span>change</div><div class=\"t m0 x3a5 hd9 y2186 ffb fs31 fc7 sc0 ls1 ws0\">3</div></td><td class=\"c x3a8 y2185 wc5 hf2\"><div class=\"t m0 x1b6 h86 y2183 ff16 fs11 fc7 sc0 ls1 ws0\">Lettings</div><div class=\"t m0 x3a7 hd9 y2184 ffb fs31 fc7 sc0 ls1 ws0\">3</div></td><td class=\"c x3aa y2187 wc6 hf3\"><div class=\"t m0 x1b6 h8b y2180 ffb fs11 fc7 sc0 ls1 ws0\">income</div><div class=\"t m0 x3a9 hd9 y2186 ffb fs31 fc7 sc0 ls1 ws0\">3</div></td><td class=\"c x3ac y2182 wc7 hf1\"><div class=\"t m0 x1b6 h8b y2180 ffb fs11 fc7 sc0 ls1 ws0\">management</div><div class=\"t m0 x3ab hd9 y2181 ffb fs31 fc7 sc0 ls1 ws0\">2</div></td><td class=\"c x3ae y2182 wc8 hf1\"><div class=\"t m0 x1b6 h8b y2180 ffb fs11 fc7 sc0 ls1 ws0\">Other</div><div class=\"t m0 x3ad hd9 y2181 ffb fs31 fc7 sc0 ls1 ws0\">3<span class=\"_ _2d2\"> </span></div></td><td class=\"t m0 x3af h8b y2188 ffb fs11 fc7 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal  </td></tr><tr><td></td><td class=\"t m0 x3b0 h8b y2189 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000</td><td class=\"t m0 x3b1 h8b y2189 ffb fs11 fc7 sc0 ls1 ws0\"> \u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x3b2 h8b y2189 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x3b3 h8b y2189 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x3b4 h8b y2189 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x3b5 h8b y2189 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x3b6 h8b y2189 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000</td><td class=\"t m0 x3b7 h8b y2189 ffb fs11 fc7 sc0 ls1 ws0\"> \u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m0 x206 h2e y218a ff16 fs8 fc3 sc0 ls1 ws0\">Timing of revenue r<span class=\"_ _2\"></span>ecognition<span class=\"_ _60\"> </span><span class=\"ffc\"> <span class=\"_ _2b\"> </span> <span class=\"_ _23\"> </span> <span class=\"_ _23\"> </span> <span class=\"_ _23\"> </span> <span class=\"_ _ae\"> </span> <span class=\"_ _23\"> </span> <span class=\"_ _2b\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y218b wc9 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Services transf<span class=\"_ _2\"></span>err<span class=\"_ _2\"></span>ed at a point in time<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3b8 y218b wca he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">48,838</div></td><td class=\"c n x3b9 y218b wcb he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">102,046</div></td><td class=\"c n x3ba y218b w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">3,045<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3bb y218b w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013</div></td><td class=\"c n x3bc y218b w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">7,518<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3bd y218b w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">5,575</div></td><td class=\"c n x3be y218b w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1,251</div></td><td class=\"c n x3bf y218b w17 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">168,273<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y218c wcc he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Services transf<span class=\"_ _2\"></span>err<span class=\"_ _2\"></span>ed over time<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3c0 y218c wa9 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3c1 y218c wa9 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3c2 y218c wa9 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3c3 y218c w33 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013</div></td><td class=\"c n x3c4 y218c w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">14,672<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3c5 y218c w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3c6 y218c w33 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013</div></td><td class=\"c n x1e5 y218c w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">14,672<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x1b7 y20b6 wcd hec\"><div class=\"t m0 x1b6 h11 y2167 ffb fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>otal revenue from con<span class=\"_ _2\"></span>tracts with<span class=\"_ _2d2\"> </span></div><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">customer<span class=\"_ _2\"></span>s<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3c7 y218d wce he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">48,838</div></td><td class=\"c n x3c8 y218d wcf he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">102,046</div></td><td class=\"c n x3c9 y218d wa6 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">3,045<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3ca y218d w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013</div></td><td class=\"c n x3cb y218d w35 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">22,190<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3cc y218d w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">5,575</div></td><td class=\"c n x3cd y218d w6b he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">1,251</div></td><td class=\"c n x3ce y218d w16 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">182,945<span class=\"_ _2d2\"> </span></div></td></tr></table>During the year 19% (2024: 19%) <span class=\"_ _2\"></span>of the Group\u2019s revenue was generated from <span class=\"_ _2\"></span>a single large customer within the Surveying <span class=\"_ _2\"></span>&amp; Valuation Division. The revenue recorded within continuing operations <span class=\"_ _2\"></span>in relation to this customer during <span class=\"_ _2\"></span>the year was \u00a335.1m (2024: \u00a333.1m).<span class=\"_ _2d2\"> </span>Other revenue relates to income from <span class=\"_ _2\"></span>conveyancing services.<span class=\"_ _2d2\"> </span>All revenues were generated from the <span class=\"_ _2\"></span>United Kingdom.<span class=\"_ _2d2\"> </span>Year ended 31 December 2024 (restated*)<span class=\"_ _2d2\"> </span><table class=\"s wd0 hf4\" id=\"_5978d84d-84d2-4452-b3ff-2f5778ffc213\"><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x399 h4a y218e ffc fs11 fc7 sc0 ls88 ws84\">Estate </td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x3cf h1d y218f ffd fs11 fc7 sc0 ls1 ws0\">Residential </td><td></td><td class=\"t m0 x39b h4a y2190 ffc fs11 fc7 sc0 ls1 ws0\">Agency </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x3d0 h4a y2191 ffc fs11 fc7 sc0 ls1 ws0\">Financial </td><td class=\"t m0 x3d1 h4a y2191 ffc fs11 fc7 sc0 ls1 ws0\">Surveying &amp; </td><td class=\"t m0 x39e h4a y2192 ffc fs11 fc7 sc0 ls1 ws0\">sales </td><td></td><td class=\"t m0 x39f h4a y2193 ffc fs11 fc7 sc0 ls1 ws0\">Franchising </td><td class=\"t m0 x3a0 h4a y2191 ffc fs11 fc7 sc0 ls1 ws0\">Asset  </td><td></td><td></td></tr><tr><td></td><td class=\"c x3c7 y2196 wd1 hf5\"><div class=\"t m0 x1b6 h4a y2194 ffc fs11 fc7 sc0 ls1 ws0\">Services</div><div class=\"t m0 x3d2 h87 y2195 ffd fs31 fc7 sc0 ls1 ws0\">1</div></td><td class=\"c x3a4 y2199 wc3 hf6\"><div class=\"t m0 x1b6 h1d y2197 ffd fs11 fc7 sc0 ls1 ws0\">V<span class=\"_ _2\"></span>aluation</div><div class=\"t m0 x3a3 h87 y2198 ffd fs31 fc7 sc0 ls1 ws0\">2</div></td><td class=\"c x3a6 y2196 wc4 hf5\"><div class=\"t m0 x1b6 h4a y2194 ffc fs11 fc7 sc0 ls1 ws0\">ex<span class=\"_ _2\"></span>change</div><div class=\"t m0 x3a5 h87 y2195 ffd fs31 fc7 sc0 ls1 ws0\">3</div></td><td class=\"c x3a8 y2199 wc5 hf6\"><div class=\"t m0 x1b6 h1d y2197 ffd fs11 fc7 sc0 ls1 ws0\">Lettings</div><div class=\"t m0 x3a7 h87 y2198 ffd fs31 fc7 sc0 ls1 ws0\">3</div></td><td class=\"c x3aa y2196 wc6 hf5\"><div class=\"t m0 x1b6 h4a y2194 ffc fs11 fc7 sc0 ls1 ws0\">income</div><div class=\"t m0 x3a9 h87 y2195 ffd fs31 fc7 sc0 ls1 ws0\">3</div></td><td class=\"c x3d4 y2196 wd2 hf5\"><div class=\"t m0 x1b6 h4a y2194 ffc fs11 fc7 sc0 ls1 ws0\">management</div><div class=\"t m0 x3d3 h87 y2195 ffd fs31 fc7 sc0 ls1 ws0\">2</div></td><td class=\"c x3ae y2196 wc8 hf5\"><div class=\"t m0 x1b6 h4a y2194 ffc fs11 fc7 sc0 ls1 ws0\">Other</div><div class=\"t m0 x3ad h87 y2195 ffd fs31 fc7 sc0 ls1 ws0\">3<span class=\"_ _2d2\"> </span></div></td><td class=\"t m0 x3d5 h4a y219a ffc fs11 fc7 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal  </td></tr><tr><td></td><td class=\"t m0 x3b0 h1d y219b ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000</td><td class=\"t m0 x3b1 h1d y219b ffd fs11 fc7 sc0 ls1 ws0\"> \u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x3b2 h1d y219b ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x3b3 h1d y219b ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x3b4 h1d y219b ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x3a0 h1d y219c ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x3b6 h1d y219b ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000</td><td class=\"t m0 x3b7 h1d y219b ffd fs11 fc7 sc0 ls1 ws0\"> \u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m0 x206 h2e y219d ff16 fs8 fc3 sc0 ls1 ws0\">Timing of revenue r<span class=\"_ _2\"></span>ecognition<span class=\"_ _60\"> </span><span class=\"ffc\"> <span class=\"_ _2b\"> </span> <span class=\"_ _23\"> </span> <span class=\"_ _23\"> </span> <span class=\"_ _23\"> </span> <span class=\"_ _ae\"> </span> <span class=\"_ _23\"> </span> <span class=\"_ _2b\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y219e wc9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Services transf<span class=\"_ _2\"></span>err<span class=\"_ _2\"></span>ed at a point in time<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3b8 y219e wca he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">48,395</div></td><td class=\"c n x3d6 y219e w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">92,547</div></td><td class=\"c n x3d7 y219e w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">4,027<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3d8 y219e w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">367</div></td><td class=\"c n x3d9 y219e w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">7,044<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3da y219e w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">5,275<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3db y219e w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">997</div></td><td class=\"c n x3dc y219e w5c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">158,652<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y219f wcc he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Services transf<span class=\"_ _2\"></span>err<span class=\"_ _2\"></span>ed over time<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3c0 y219f wa9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3c1 y219f wa9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3c2 y219f wa9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3c3 y219f w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013</div></td><td class=\"c n x3c4 y219f w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">14,666<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3c5 y219f w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3c6 y219f w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013</div></td><td class=\"c n x1e5 y219f w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">14,666<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x1b7 y21a0 wcd hec\"><div class=\"t m0 x1b6 h11 y2167 ffb fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>otal revenue from con<span class=\"_ _2\"></span>tracts with<span class=\"_ _2d2\"> </span></div><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">customer<span class=\"_ _2\"></span>s<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3c7 y20b6 wce he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">48,395</div></td><td class=\"c n x3dd y20b6 w35 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">92,547</div></td><td class=\"c n x3de y20b6 w26 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">4,027<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3df y20b6 w27 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">367</div></td><td class=\"c n x3e0 y20b6 w35 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">21,710<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3e1 y20b6 w6b he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">5,275<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3e2 y20b6 w27 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">997</div></td><td class=\"c n x3e3 y20b6 w16 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">173,318<span class=\"_ _2d2\"> </span></div></td></tr></table>1 <span class=\"_ _b3\"> </span> <span class=\"_ _18\"></span>Financial Service segment<span class=\"_ _2d2\"> </span>2 <span class=\"_ _b3\"> </span> <span class=\"_ _18\"></span>Surveying &amp; Valuation segment<span class=\"_ _2d2\"> </span>3 <span class=\"_ _b3\"> </span> <span class=\"_ _18\"></span>Estate Agency Franchising segment<span class=\"_ _2d2\"> </span><table class=\"s wd3 hf7\" id=\"_157fde30-9fd4-4c35-8cd9-2a1d022d708b\"><tr><td></td><td class=\"t m0 x200 h8b y21a1 ffb fs11 fc7 sc0 ls1 ws0\">2025  </td><td class=\"t m0 x3af h1d y21a1 ffd fs11 fc7 sc0 ls1 ws0\">2024 <span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x204 h8b y21a2 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y21a2 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y21a3 wd4 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Rev<span class=\"_ _2\"></span>enue from services<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3e4 y21a3 w5a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">182,945<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3e5 y21a3 w5c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">173,318<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21a4 wd5 he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Opera<span class=\"_ _2\"></span>ting revenue<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3e6 y21a4 w5a he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">182,945<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3e7 y21a4 w5c he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">173,318<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21a5 wd6 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Gain on fair v<span class=\"_ _2\"></span>alue (Note 19)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3e8 y21a5 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">201<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3e9 y21a5 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">482<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21a6 wd7 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">R&amp;D expenditur<span class=\"_ _2\"></span>e credit<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x237 y21a6 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">770<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3ea y21a6 w20 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">50<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21a7 w25 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Other gains<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3eb y21a7 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">145<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3ec y21a7 w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 wd8 he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Other opera<span class=\"_ _2\"></span>ting income<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3ed y2179 w26 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">1,116<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3ee y2179 w3a he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">532<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 wd9 he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>otal revenue and oper<span class=\"_ _2\"></span>ating income<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3ef y20b6 w16 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">184,061<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3f0 y20b6 w17 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">173,850<span class=\"_ _2d2\"> </span></div></td></tr></table>*See note 36 for restatement",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-4": {
   "value": "4. <span class=\"_ _115\"> </span> Se<span class=\"_ _1\"></span>gment <span class=\"_ _1a4\"> </span>analysis<span class=\"_ _2d2\"> </span>For the year ended 31 December <span class=\"_ _2\"></span>2025 LSL has reported three operating segments: <span class=\"_ _2\"></span>Financial Services, Surveying &amp; Valuation, and Estate Agency Franchising.<span class=\"_ _2d2\"> </span>Within the Estate Agency Franchising operating <span class=\"_ _2\"></span>segment, the only remaining owned operations relate <span class=\"_ _2\"></span>to the Group\u2019s new build residential <span class=\"_ _2\"></span>sales and conveyancing businesses which are LSL <span class=\"_ _2\"></span>Land &amp; New Homes Limited and <span class=\"_ _2\"></span>Homefast Property Services Limited, representing less than <span class=\"_ _2\"></span>10% of the Group\u2019s total revenue.<span class=\"_ _2d2\"> </span>The Group\u2019s asset management business is <span class=\"_ _2\"></span>included within the Surveying &amp; Valuation <span class=\"_ _2\"></span><span class=\"ffc ls1 ws0\">D<span class=\"ffd ls14 ws11\">ivision. Management deemed the <span class=\"_ _2\"></span>Group\u2019s asset </span></span>management operations, including the class of <span class=\"_ _2\"></span>customer for its services, are more closely <span class=\"_ _2\"></span>aligned to the Surveying &amp; Valuation <span class=\"_ _2\"></span><span class=\"ffc ls1 ws0\">D<span class=\"ls14\">ivision after the </span></span>Estate Agency <span class=\"ls1\">D</span>ivision\u2019s transformation into a franchise model <span class=\"_ _2\"></span>in 2023.<span class=\"_ _2d2\"> </span>All of the Group\u2019s non-current assets <span class=\"_ _2\"></span>are located in its country of domicile. <span class=\"_ _2\"></span>The Group does not hold non-current <span class=\"_ _2\"></span>assets in foreign jurisdictions; therefore, no foreign non-current asset disclosures <span class=\"_ _2\"></span>are presented.<span class=\"_ _2d2\"> </span>Ope<span class=\"_ _1\"></span>rating se<span class=\"_ _1\"></span>gment<span class=\"_ _1\"></span>s<span class=\"_ _2d2\"> </span>The Chief Operating Decision Maker (CODM) <span class=\"_ _2\"></span>monitors the operating results of its segments <span class=\"_ _2\"></span>separately for the purpose of making decisions <span class=\"_ _2\"></span>about resource allocation and performance assessment. Segment <span class=\"_ _2\"></span>performance is evaluated based on Underlying Operating <span class=\"_ _2\"></span>Profit, which in certain respects, as explained in the table <span class=\"_ _2\"></span>below, is measured differently from operating profit <span class=\"_ _2\"></span>or loss in the Group Financial Statements. <span class=\"_ _2\"></span>Head office costs, Group financing (including finance costs and<span class=\"_ _2\"></span> finance income) and income taxes are man<span class=\"_ _2\"></span>aged on a Group basis, are excluded <span class=\"_ _2\"></span>from segment results, and are not allocated to operating <span class=\"_ _2\"></span>segments.<span class=\"_ _2d2\"> </span>Repo<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>able seg<span class=\"_ _1\"></span>ments<span class=\"_ _2d2\"> </span>The following table presents revenue and <span class=\"_ _2\"></span>profit information regarding the Group\u2019s reportable segments <span class=\"_ _2\"></span>for the financial year ended 31 <span class=\"_ _2\"></span>December 2025 and financial year ended 31 <span class=\"_ _2\"></span>December 2024 respectively.<span class=\"_ _2d2\"> </span>Y<span class=\"_ _2\"></span>ear ended<span class=\"_ _2\"></span> 31<span class=\"_ _2\"></span> December 2025<span class=\"_ _2d2\"> </span><table class=\"s wda hf8\" id=\"_2f2db401-38ca-46a7-a796-ec16385f7003\"><tr><td></td><td class=\"t m0 x3f1 h8b y21a8 ffb fs11 fc7 sc0 ls1 ws0\">Financial  </td><td class=\"t m0 x3f2 h8b y21a8 ffb fs11 fc7 sc0 ls1 ws0\">Surveying  </td><td class=\"t m0 x39b h8b y21a8 ffb fs11 fc7 sc0 ls1 ws0\">Estat<span class=\"_ _2\"></span>e Agency </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x39a h8b y21a9 ffb fs11 fc7 sc0 ls1 ws0\">Services  </td><td class=\"t m0 x3f3 h86 y21a9 ff16 fs11 fc7 sc0 ls1 ws0\">&amp; V<span class=\"_ _2\"></span>aluation<span class=\"ffb\"> </span></td><td class=\"t m0 x3f4 h8b y21a9 ffb fs11 fc7 sc0 ls1 ws0\">Franchising </td><td class=\"t m0 x3f5 h8b y21aa ffb fs11 fc7 sc0 ls1 ws0\">Central </td><td class=\"t m0 x3af h8b y21aa ffb fs11 fc7 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal </td></tr><tr><td></td><td class=\"t m0 x3f6 h8b y21ab ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x3f7 h8b y21ab ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x203 h8b y21ab ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x204 h8b y21ac ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h8b y21ac ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m0 x206 h2e y21ad ff16 fs8 fc3 sc0 ls1 ws0\">Income sta<span class=\"_ _2\"></span>tement inf<span class=\"_ _2\"></span>ormation<span class=\"_ _1be\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y21ae wdb he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">Revenue fr<span class=\"_ _2\"></span>om ext<span class=\"_ _2\"></span>ernal customers<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3f8 y21ae wce he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">48,838<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3f9 y21ae wcf he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">107,620<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3fa y21ae w35 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">26,487<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3fb y21ae w4f he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3fc y21ae w5a he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">182,945<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x206 h11 y21af ffb fs8 fc3 sc0 ls1 ws0\">Segmental r<span class=\"_ _2\"></span>esult:<span class=\"_ _1c0\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1b7 y21b1 wdc hea\"><div class=\"t m0 x1b6 h13 y21b0 ffd fs8 fc3 sc0 ls1 ws0\">\u2013 Group Underlying Oper<span class=\"_ _2\"></span>ating pr<span class=\"_ _2\"></span>ofit/(loss) from con<span class=\"_ _2\"></span>tinuing<span class=\"_ _2d2\"> </span></div><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">opera<span class=\"_ _2\"></span>tions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3fd y21b1 w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">10,955<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3fe y21b1 w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">23,554<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3ff y21b1 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">8,259<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x400 y21b1 w24 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(10,150)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x401 y21b1 w35 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">32,618<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21b2 wdd he7\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">\u2013 Opera<span class=\"_ _2\"></span>ting profit/(loss)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x402 y21b2 wa6 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">6,294<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x403 y21b2 wce he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">20,806<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x404 y21b2 w26 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">6,404<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x405 y21b2 w23 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws9b\">(10,942)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x406 y21b2 w35 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">22,562<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21b3 w37 he3\"><div class=\"t m0 x1b6 h11 y2137 ffc fs8 fc3 sc0 ls1 ws0\">Finance income<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x407 y21b3 w26 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">2,451<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21b4 w80 he3\"><div class=\"t m0 x1b6 h11 y2137 ffc fs8 fc3 sc0 ls1 ws0\">Finance costs<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x408 y21b4 w1d he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws9b\">(1,937)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y209c wde he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Pr<span class=\"_ _2\"></span>ofit befor<span class=\"_ _2\"></span>e ta<span class=\"_ _2\"></span>x<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x409 y209c w3c he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">23,076<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y209d w76 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Loss bef<span class=\"_ _2\"></span>ore ta<span class=\"_ _2\"></span>x from disc<span class=\"_ _2\"></span>ontinued opera<span class=\"_ _2\"></span>tions<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x40a y209d wdf he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws9b\">(8)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y209e wde he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Pr<span class=\"_ _2\"></span>ofit befor<span class=\"_ _2\"></span>e ta<span class=\"_ _2\"></span>x<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x409 y209e w3c he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">23,068<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20a0 we0 heb\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls4c ws4b\">T<span class=\"_ _0\"></span>axation<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x40b y20a0 w1d heb\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(6,028)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21b5 w42 he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Profit for the y<span class=\"_ _2\"></span>ear<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x2a7 y21b5 w35 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">17,040<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x206 h2e y21b6 ff16 fs8 fc3 sc0 ls1 ws0\">Balance sheet informa<span class=\"_ _2\"></span>tion<span class=\"_ _1c4\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y21b7 we1 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Segment assets \u2013 int<span class=\"_ _2\"></span>angible<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x40c y21b7 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">16,804<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x40d y21b7 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">14,318<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x40e y21b7 w36 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">15,614<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x40f y21b7 w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x410 y21b7 w35 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">46,736<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21b8 we2 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Segment assets \u2013 other<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x411 y21b8 wca he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">37,310<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x412 y21b8 wca he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">16,604<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x413 y21b8 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">7,830<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x414 y21b8 w36 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">72,493<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x415 y21b8 w5a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">134,237<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21b9 we3 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>otal segment assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x416 y21b9 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">54,114<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x417 y21b9 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">30,922<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x418 y21b9 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">23,444<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x419 y21b9 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">72,493<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x41a y21b9 w5a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">180,973<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21ba we4 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>otal segment liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x41b y21ba we5 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(21,557)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x41c y21ba we5 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(21,126)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x41d y21ba w24 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(12,656)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x41e y21ba w24 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(43,752)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x41f y21ba w23 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(99,091)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21bb w67 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">Net assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x420 y21bb wce he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">32,557<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x421 y21bb w26 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">9,796<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x418 y21bb w35 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">10,788<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x422 y21bb w3c he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">28,741<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x22e y21bb w35 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">81,882<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x206 h11 y21bc ffb fs8 fc3 sc0 ls1 ws0\">Other segment items<span class=\"_ _148\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y21bd we6 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Capital e<span class=\"_ _2\"></span>xpenditure including int<span class=\"_ _2\"></span>angible assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x423 y21bd w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,435<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x424 y21bd we7 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2,214<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x425 y21bd w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">644<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x426 y21bd w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x427 y21bd w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">4,293<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20ab we8 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Depreciation<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x428 y20ab w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(589)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x429 y20ab w21 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(2,031)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42a y20ab w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(749)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42b y20ab w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42c y20ab w2b he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(3,369)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21be w2d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Amortisation of int<span class=\"_ _2\"></span>angible assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42d y21be w21 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(1,866)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42e y21be we9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(311)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42f y21be w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(855)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x430 y21be w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x431 y21be w1d he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(3,032)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21bf w2e he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Exceptional g<span class=\"_ _2\"></span>ains<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x432 y21bf wa5 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">571<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x433 y21bf w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x434 y21bf w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x435 y21bf w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x436 y21bf w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">571<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20ae w31 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Exceptional c<span class=\"_ _2\"></span>osts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x437 y20ae wac he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(1,680)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x438 y20ae wac he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(2,000)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x439 y20ae w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(701)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x43a y20ae w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(685)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x43b y20ae w2b he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(5,066)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20af wea he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Share of r<span class=\"_ _2\"></span>esults in joint ventur<span class=\"_ _2\"></span>e<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x43c y20af wa5 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">798<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x43d y20af w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x43e y20af w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x43f y20af w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x440 y20af w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">798<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b0 web he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">PI provision<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x441 y20b0 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(756)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x442 y20b0 w21 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(3,565)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x443 y20b0 w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x444 y20b0 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x445 y20b0 w1d he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(4,321)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21a4 wec he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Dilapidation pr<span class=\"_ _2\"></span>ovision<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x446 y21a4 wa9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x447 y21a4 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x448 y21a4 w1e he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(4,336)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x449 y21a4 w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x44a y21a4 w1d he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(4,336)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2176 wed he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Res<span class=\"_ _2\"></span>tructuring provision<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x44b y2176 wa9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x44c y2176 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x44d y2176 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(996)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x44e y2176 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x44f y2176 w70 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(996)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2177 wee he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Appointed r<span class=\"_ _2\"></span>epresent<span class=\"_ _2\"></span>ative pr<span class=\"_ _2\"></span>ovision<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x450 y2177 wac he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(1,615)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x451 y2177 w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x452 y2177 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x453 y2177 w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x445 y2177 w1d he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(1,615)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 wef he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Share-based pa<span class=\"_ _2\"></span>yment<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x454 y2178 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(184)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x455 y2178 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(437)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x439 y2178 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(300)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x456 y2178 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(676)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x457 y2178 w2b he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(1,597)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w18 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Employee cos<span class=\"_ _2\"></span>ts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x458 y2179 we5 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(24,344)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x459 y2179 w24 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(66,394)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x45a y2179 w24 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(10,487)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x45b y2179 w1e he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(7,863)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x45c y2179 w1a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(109,088)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 wf0 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Expected credit loss<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x45d y20b6 wac he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(1,397)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x45e y20b6 w8d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(18)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x45f y20b6 w1e he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(2,128)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x460 y20b6 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x461 y20b6 w2b he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(3,543)<span class=\"_ _2d2\"> </span></div></td></tr></table>Central net assets comprise intangible assets <span class=\"_ _2\"></span>and plant and equipment \u00a30.5m, other assets <span class=\"_ _2\"></span>\u00a34.9m, cash \u00a367.1m, accruals and other p<span class=\"_ _2\"></span>ayables \u00a32.5m, deferred tax liabilities \u00a32.0m, overdraft <span class=\"_ _2\"></span>of \u00a339.3m. Central result comprises costs relating <span class=\"_ _2\"></span>to the Parent Company.<span class=\"_ _2d2\"> </span>Y<span class=\"_ _2\"></span>ear en<span class=\"_ _1\"></span>ded 31 Dece<span class=\"_ _1\"></span>mber 2<span class=\"_ _1\"></span>024 (rest<span class=\"_ _1\"></span>ated*)<span class=\"_ _2d2\"> </span><table class=\"s wf1 hf9\" id=\"_4748f0d2-22b1-4fcf-97fa-33e086512206\"><tr><td></td><td class=\"t m0 x462 h8b y21c0 ffb fs11 fc7 sc0 ls1 ws0\">Financial  </td><td class=\"t m0 x463 h8b y21c0 ffb fs11 fc7 sc0 ls1 ws0\">Surveying  </td><td class=\"t m0 x464 h8b y21c0 ffb fs11 fc7 sc0 ls1 ws0\">Estat<span class=\"_ _2\"></span>e Agency </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x465 h8b y21c1 ffb fs11 fc7 sc0 ls1 ws0\">Services </td><td class=\"t m0 x466 h86 y21c1 ff16 fs11 fc7 sc0 ls1 ws0\">&amp; V<span class=\"_ _2\"></span>aluation<span class=\"ffb\"> </span></td><td class=\"t m0 x467 h8b y21c1 ffb fs11 fc7 sc0 ls1 ws0\">Franchising </td><td class=\"t m0 x468 h8b y21c2 ffb fs11 fc7 sc0 ls1 ws0\">Central </td><td class=\"t m0 x1b1 h8b y21c2 ffb fs11 fc7 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal </td></tr><tr><td></td><td class=\"t m0 x469 h8b y21c3 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x46a h8b y21c3 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x46b h8b y21c3 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b3 h8b y21c4 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h8b y21c4 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m0 x1b5 h2e y21c5 ff16 fs8 fc3 sc0 ls1 ws0\">Income sta<span class=\"_ _2\"></span>tement inf<span class=\"_ _2\"></span>ormation<span class=\"_ _1be\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y21c6 wdb he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">Revenue fr<span class=\"_ _2\"></span>om ext<span class=\"_ _2\"></span>ernal customers<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3f8 y21c6 wce he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">48,395<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x46c y21c6 w3c he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">97,822<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x46d y21c6 w3c he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">27,101<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x46e y21c6 w33 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x46f y21c6 w16 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">173,318<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h11 y21c7 ffb fs8 fc3 sc0 ls1 ws0\">Segmental r<span class=\"_ _2\"></span>esult:<span class=\"_ _1c0\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1b7 y21c8 wdc hea\"><div class=\"t m0 x1b6 h13 y21b0 ffd fs8 fc3 sc0 ls1 ws0\">\u2013 Group Underlying Oper<span class=\"_ _2\"></span>ating pr<span class=\"_ _2\"></span>ofit/(loss) from con<span class=\"_ _2\"></span>tinuing<span class=\"_ _2d2\"> </span></div><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">opera<span class=\"_ _2\"></span>tions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x470 y21c8 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">8,576<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x471 y21c8 w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">22,501<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x472 y21c8 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">7,757<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x473 y21c8 w24 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(11,049)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x474 y21c8 w35 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">27,785<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21c9 wdd he7\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">\u2013 Opera<span class=\"_ _2\"></span>ting profit/(loss)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x402 y21c9 wa6 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">4,593<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x475 y21c9 w35 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">22,083<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x404 y21c9 w26 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">6,599<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x405 y21c9 w23 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws9b\">(11,336)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x406 y21c9 w35 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">21,939<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21ca w37 he3\"><div class=\"t m0 x1b6 h11 y2137 ffc fs8 fc3 sc0 ls1 ws0\">Finance income<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x407 y21ca w26 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">2,868<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21cb w80 he3\"><div class=\"t m0 x1b6 h11 y2137 ffc fs8 fc3 sc0 ls1 ws0\">Finance costs<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x408 y21cb w1d he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws9b\">(1,741)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21cc wde he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Pr<span class=\"_ _2\"></span>ofit befor<span class=\"_ _2\"></span>e ta<span class=\"_ _2\"></span>x<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x409 y21cc w3c he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">23,066<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21cd w76 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Loss bef<span class=\"_ _2\"></span>ore ta<span class=\"_ _2\"></span>x from disc<span class=\"_ _2\"></span>ontinued opera<span class=\"_ _2\"></span>tions<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x476 y21cd w70 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws9b\">(518)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21ce wde he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Pr<span class=\"_ _2\"></span>ofit befor<span class=\"_ _2\"></span>e ta<span class=\"_ _2\"></span>x<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x409 y21ce w3c he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">22,548<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21cf we0 heb\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls4c ws4b\">T<span class=\"_ _0\"></span>axation<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x40b y21cf w1d heb\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(5,106)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21d0 w42 he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Profit for the y<span class=\"_ _2\"></span>ear<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x2a7 y21d0 w35 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">17,442<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h2e y21d1 ff16 fs8 fc3 sc0 ls1 ws0\">Balance sheet informa<span class=\"_ _2\"></span>tion<span class=\"_ _1c4\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y21d2 we1 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Segment assets \u2013 int<span class=\"_ _2\"></span>angible<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x40c y21d2 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">17,521<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x40d y21d2 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">12,771<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x40e y21d2 w36 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">16,424<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x40f y21d2 w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x410 y21d2 w35 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">46,716<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21d3 we2 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Segment assets \u2013 other<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x411 y21d3 wca he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">33,900<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x477 y21d3 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">15,486<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x413 y21d3 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">4,356<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x414 y21d3 w36 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">66,655<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x415 y21d3 w5a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">120,397<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21d4 we3 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>otal segment assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x416 y21d4 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">51,421<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x417 y21d4 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">28,257<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x418 y21d4 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">20,780<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x419 y21d4 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">66,655<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x41a y21d4 w5a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">167,113<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21d5 we4 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>otal segment liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x41b y21d5 we5 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(23,697)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x478 y21d5 w24 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(18,450)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x41d y21d5 w24 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(12,954)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x479 y21d5 w24 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(31,805)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x47a y21d5 w65 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(86,906)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21d6 w67 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">Net assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x47b y21d6 wce he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">27,724<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x47c y21d6 w6b he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">9,807<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x47d y21d6 w26 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">7,826<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x47e y21d6 w35 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">34,850<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x23c y21d6 w35 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">80,207<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h11 y21d7 ffb fs8 fc3 sc0 ls1 ws0\">Other segment items<span class=\"_ _148\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y21d8 we6 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Capital e<span class=\"_ _2\"></span>xpenditure including int<span class=\"_ _2\"></span>angible assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x423 y21d8 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,259<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x47f y21d8 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,439<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x425 y21d8 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">333<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x426 y21d8 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x427 y21d8 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3,031<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21bd we8 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Depreciation<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x428 y21bd w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(540)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x429 y21bd w21 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(1,925)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42a y21bd w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(695)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42b y21bd w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42c y21bd w2b he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(3,160)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20ab w2d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Amortisation of int<span class=\"_ _2\"></span>angible assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42d y20ab w21 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(1,806)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x480 y20ab w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(230)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42f y20ab w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(916)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x481 y20ab w7c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(36)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x482 y20ab w1d he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(2,988)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21be w2e he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Exceptional g<span class=\"_ _2\"></span>ains<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x483 y21be w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,705<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x484 y21be w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">40<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x1d2 y21be w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x485 y21be w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x486 y21be w6b he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">1,745<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21bf w31 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Exceptional c<span class=\"_ _2\"></span>osts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x437 y21bf wac he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(4,109)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x487 y21bf w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x488 y21bf w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x489 y21bf w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x48a y21bf w1d he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(4,109)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20ae wea he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Share of r<span class=\"_ _2\"></span>esults in joint ventur<span class=\"_ _2\"></span>e<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x48b y20ae wf2 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(6)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x48c y20ae w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x48d y20ae w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x48e y20ae w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x48f y20ae w77 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(6)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20af wf3 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">PI Costs pr<span class=\"_ _2\"></span>ovision<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x490 y20af w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(676)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x491 y20af w21 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(1,899)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x492 y20af w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x493 y20af w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x44a y20af w1d he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(2,575)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b0 wec he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Dilapidation pr<span class=\"_ _2\"></span>ovision<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x446 y20b0 wa9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x447 y20b0 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x494 y20b0 w21 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(5,110)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x495 y20b0 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2d7 y20b0 w2b he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(5,110)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y211e wed he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Res<span class=\"_ _2\"></span>tructuring provision<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x44b y211e wa9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x44c y211e w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x44d y211e w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(918)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x44e y211e w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x44f y211e w70 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(918)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b2 wf4 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Other provision<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x496 y20b2 w21 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(1,247)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x497 y20b2 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x498 y20b2 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x499 y20b2 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x49a y20b2 w1d he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(1,247)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b3 w87 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Onerous leases pr<span class=\"_ _2\"></span>ovision<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x44b y20b3 wa9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x44c y20b3 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x49b y20b3 w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x49c y20b3 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(571)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x49d y20b3 w70 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(571)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21d9 wef he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Share-based pa<span class=\"_ _2\"></span>yment<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x454 y21d9 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(199)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x455 y21d9 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(228)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x439 y21d9 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(242)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x456 y21d9 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(251)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x49e y21d9 w70 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(920)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w18 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Employee cos<span class=\"_ _2\"></span>ts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x458 y2179 we5 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(25,919)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x459 y2179 w24 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(59,346)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x49f y2179 w5f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(10,479)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4a0 y2179 w1e he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(9,456)</div></td><td class=\"c n x4a1 y2179 wf5 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">(105,200)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 wf0 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Expected credit loss<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x441 y20b6 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(497)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4a2 y20b6 w8d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(12)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4a3 y20b6 w21 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(1,552)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4a4 y20b6 wf6 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 lsa2 wsa9\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4a5 y20b6 w1d he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(2,061)<span class=\"_ _2d2\"> </span></div></td></tr></table>Central net assets comprise intangible assets <span class=\"_ _2\"></span>and plant and equipment \u00a30.7m, other assets <span class=\"_ _2\"></span>\u00a35.3m, cash \u00a360.7m, accruals and other p<span class=\"_ _2\"></span>ayables \u00a31.9m, deferred tax liabilities \u00a31.6m, overdraft <span class=\"_ _2\"></span>of \u00a328.3m. Central result comprises costs relating <span class=\"_ _2\"></span>to the Parent Company.<span class=\"_ _2d2\"> </span>*See note 36 for restatement",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "5. <span class=\"_ _1b3\"> </span> <span class=\"_ _18\"></span>Gro<span class=\"_ _1\"></span>up and Div<span class=\"_ _1\"></span>isio<span class=\"_ _1\"></span>nal Unde<span class=\"_ _1\"></span>rlyi<span class=\"_ _1\"></span>ng Oper<span class=\"_ _1\"></span>ating Pr<span class=\"_ _1\"></span>ofit<span class=\"_ _2d2\"> </span>Group and Divisional Underlying Operating Profit <span class=\"_ _2\"></span>are alternative performance measures (APMs) used by <span class=\"_ _2\"></span>the Directors and Group Management to monitor performance of operating segments against <span class=\"_ _2\"></span>budget. It is calculated as profit/(loss) before <span class=\"_ _2\"></span>tax adjusted for the items set out <span class=\"_ _2\"></span>below. The Group\u2019s APMs are defined, explained, and <span class=\"_ _2\"></span>reconciled to their closest statutory measures in<span class=\"_ _2\"></span> note 34.<span class=\"_ _2d2\"> </span>Y<span class=\"_ _2\"></span>ear ended<span class=\"_ _2\"></span> 31<span class=\"_ _2\"></span> December 2025<span class=\"_ _2d2\"> </span><table class=\"s wf7 hfa\" id=\"_83bba364-fe4f-48dc-b80f-5e229d9a0def\"><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x4a6 h8b y21da ffb fs11 fc7 sc0 ls1 ws0\">IFRS reported </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x4a7 h8b y21db ffb fs11 fc7 sc0 ls1 ws0\">total from </td></tr><tr><td></td><td class=\"t m0 x3f1 h8b y21dc ffb fs11 fc7 sc0 ls1 ws0\">Financial  </td><td class=\"t m0 x3f2 h8b y21dc ffb fs11 fc7 sc0 ls1 ws0\">Surveying  </td><td></td><td></td><td class=\"t m0 x4a8 h86 y21dd ff16 fs11 fc7 sc0 ls1 ws0\">continuing </td></tr><tr><td></td><td class=\"t m0 x39a h8b y21de ffb fs11 fc7 sc0 ls1 ws0\">Services </td><td class=\"t m0 x3f3 h86 y21de ff16 fs11 fc7 sc0 ls1 ws0\">&amp; V<span class=\"_ _2\"></span>aluation<span class=\"ffb\"> </span></td><td class=\"t m0 x39b h8b y21df ffb fs11 fc7 sc0 ls1 ws0\">Estat<span class=\"_ _2\"></span>e Agency </td><td class=\"t m0 x3f5 h8b y21df ffb fs11 fc7 sc0 ls1 ws0\">Central </td><td class=\"t m0 x4a9 h86 y21e0 ff16 fs11 fc7 sc0 ls1 ws0\">operations<span class=\"ffb\"> </span></td></tr><tr><td></td><td class=\"t m0 x3f6 h8b y21e1 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x3f7 h8b y21e1 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x203 h8b y21e2 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x204 h8b y21e2 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h8b y21e3 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y21e4 wf8 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Pr<span class=\"_ _2\"></span>ofit/(loss) befor<span class=\"_ _2\"></span>e ta<span class=\"_ _2\"></span>x<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4aa y21e4 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">7,997<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ab y21e4 w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">20,645<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ac y21e4 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">6,051<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2d9 y21e4 w24 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(11,617)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ad y21e4 w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">23,076<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21e5 wf9 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Net finance (cost)/inc<span class=\"_ _2\"></span>ome<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ae y21e5 w21 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(1,703)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4af y21e5 w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">161<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b0 y21e5 w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">353<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b1 y21e5 w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">675<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b2 y21e5 w7e he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">(514)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21bf wfa he7\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Opera<span class=\"_ _2\"></span>ting profit/(loss) per income st<span class=\"_ _2\"></span>atement<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b3 y21bf w26 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">6,294<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b4 y21bf wce he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">20,806<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b5 y21bf w26 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">6,404<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b6 y21bf w65 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws9b\">(10,942)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b7 y21bf w3c he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">22,562<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20ae wfb he7\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Opera<span class=\"_ _2\"></span>ting Margin<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b8 y20ae wfc he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">12.9%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b9 y20ae wfc he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">19.3%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ba y20ae wfd he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">24.2%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4bb y20ae w4f he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4bc y20ae wfe he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">12.3%<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x206 h11 y21e6 ffb fs8 fc3 sc0 ls1 ws0\">Adjustments:<span class=\"_ _1d4\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y21e7 w7a he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Share-based pa<span class=\"_ _2\"></span>yments<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4bd y21e7 wa5 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">184<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4be y21e7 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">437<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4bf y21e7 w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">300<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x226 y21e7 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">676<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c0 y21e7 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">1,597<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21e8 w2d heb\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Amortisation of int<span class=\"_ _2\"></span>angible assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c1 y21e8 w30 heb\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,866<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c2 y21e8 w3a heb\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">311<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c3 y21e8 w27 heb\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">855<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c4 y21e8 w4f heb\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c5 y21e8 w6b heb\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3,032<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21e9 w2e he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Exceptional g<span class=\"_ _2\"></span>ains<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c6 y21e9 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c7 y21e9 w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x1dd y21e9 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c8 y21e9 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(571)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c9 y21e9 w70 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(571)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21ea w31 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Exceptional c<span class=\"_ _2\"></span>osts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ca y21ea w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,680<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4cb y21ea w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2,000<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4cc y21ea w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">701<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4cd y21ea w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">685<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ce y21ea w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">5,066<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21a7 wff he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Other sources of earnings fr<span class=\"_ _2\"></span>om JV<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4cf y21a7 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">932<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d0 y21a7 w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d1 y21a7 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d2 y21a7 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d3 y21a7 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">932<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w100 he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Underlying Opera<span class=\"_ _2\"></span>ting Profit/(Loss)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d4 y2179 wce he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">10,956<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d5 y2179 wce he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">23,554<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d6 y2179 w26 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">8,260<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d7 y2179 w23 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws9b\">(10,152)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d8 y2179 w3c he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">32,618<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w101 he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Underlying Opera<span class=\"_ _2\"></span>ting Margin<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d9 y20b6 wfc he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">22.4%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4da y20b6 wfe he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">21.9%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4db y20b6 wfe he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">31.2%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x499 y20b6 w4f he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4dc y20b6 wfe he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">17.8%<span class=\"_ _2d2\"> </span></div></td></tr></table>Y<span class=\"_ _2\"></span>ear en<span class=\"_ _1\"></span>ded 31 Dece<span class=\"_ _1\"></span>mber 2<span class=\"_ _1\"></span>024 (rest<span class=\"_ _1\"></span>ated*)<span class=\"_ _2d2\"> </span><table class=\"s w102 hfb\" id=\"_64dae356-e825-4dc3-89ff-315396320603\"><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x4a6 h8b y21eb ffb fs11 fc7 sc0 ls1 ws0\">IFRS reported </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x4a7 h8b y21ec ffb fs11 fc7 sc0 ls1 ws0\">total from </td></tr><tr><td></td><td class=\"t m0 x3f1 h8b y21ed ffb fs11 fc7 sc0 ls1 ws0\">Financial  </td><td class=\"t m0 x3f2 h8b y21ed ffb fs11 fc7 sc0 ls1 ws0\">Surveying  </td><td></td><td></td><td class=\"t m0 x4a9 h86 y21ee ff16 fs11 fc7 sc0 ls1 ws0\">continuing </td></tr><tr><td></td><td class=\"t m0 x39a h8b y21ef ffb fs11 fc7 sc0 ls1 ws0\">Services </td><td class=\"t m0 x3f3 h86 y21ef ff16 fs11 fc7 sc0 ls1 ws0\">&amp; V<span class=\"_ _2\"></span>aluation<span class=\"ffb\"> </span></td><td class=\"t m0 x39b h8b y21f0 ffb fs11 fc7 sc0 ls1 ws0\">Estat<span class=\"_ _2\"></span>e Agency </td><td class=\"t m0 x3f5 h8b y21f0 ffb fs11 fc7 sc0 ls1 ws0\">Central </td><td class=\"t m0 x4a9 h86 y21f1 ff16 fs11 fc7 sc0 ls1 ws0\">operations<span class=\"ffb\"> </span></td></tr><tr><td></td><td class=\"t m0 x3f6 h8b y21f2 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x3f7 h8b y21f2 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x203 h8b y21f3 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x204 h8b y21f3 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h8b y21f4 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y21e4 wf8 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Pr<span class=\"_ _2\"></span>ofit/(loss) befor<span class=\"_ _2\"></span>e ta<span class=\"_ _2\"></span>x<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4aa y21e4 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">6,682<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ab y21e4 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">22,805<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ac y21e4 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">6,121<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2d9 y21e4 w24 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(12,542)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ad y21e4 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">23,066<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21f5 w103 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Net finance (cost)/<span class=\"ffc\">inc<span class=\"_ _2\"></span>ome<span class=\"_ _2d2\"> </span></span></div></td><td class=\"c n x4dd y21f5 wac he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(2,089)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4de y21f5 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(722)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4df y21f5 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">478<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4e0 y21f5 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,206<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4e1 y21f5 w1d he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(1,127)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21f6 wfa he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Opera<span class=\"_ _2\"></span>ting profit/(loss) per income st<span class=\"_ _2\"></span>atement<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b3 y21f6 w26 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">4,593<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b4 y21f6 wce he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">22,083<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b5 y21f6 w26 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">6,599<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b6 y21f6 w65 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws9b\">(11,336)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4b7 y21f6 w3c he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">21,939<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21f7 wfb he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Opera<span class=\"_ _2\"></span>ting Margin<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4e2 y21f7 w104 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">9.6%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4e3 y21f7 wfe he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">22.6%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4e4 y21f7 wfe he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">24.4%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4e5 y21f7 w4f he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4e6 y21f7 wfe he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">12.7%<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x206 h11 y21f8 ffb fs8 fc3 sc0 ls1 ws0\">Adjustments:<span class=\"_ _1d4\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y21a3 w7a he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Share-based pa<span class=\"_ _2\"></span>yments<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4bd y21a3 wa5 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">199<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4be y21a3 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">228<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4bf y21a3 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">242<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x226 y21a3 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">251<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x239 y21a3 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">920<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21f9 w2d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Amortisation of int<span class=\"_ _2\"></span>angible assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c1 y21f9 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,806<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c2 y21f9 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">230<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c3 y21f9 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">916<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4e7 y21f9 w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">36<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x268 y21f9 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">2,988<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21a5 w2e he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Exceptional g<span class=\"_ _2\"></span>ains<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4e8 y21a5 wac he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(1,705)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4e9 y21a5 w8d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(40)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ea y21a5 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4eb y21a5 w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ec y21a5 w1d he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(1,745)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21a6 w31 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Exceptional c<span class=\"_ _2\"></span>osts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ca y21a6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">4,109<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ed y21a6 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2b0 y21a6 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ee y21a6 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ef y21a6 w6b he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">4,109<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21a7 w105 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Contingent c<span class=\"_ _2\"></span>onsidera<span class=\"_ _2\"></span>tion<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4f0 y21a7 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(426)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c7 y21a7 w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x1dd y21a7 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4f1 y21a7 w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4f2 y21a7 w70 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(426)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w100 he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Underlying Opera<span class=\"_ _2\"></span>ting Profit/(Loss)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4f3 y2179 wa6 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">8,576<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d5 y2179 wce he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">22,501<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d6 y2179 w26 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">7,757<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d7 y2179 w23 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws9b\">(11,049)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d8 y2179 w3c he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">27,785<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w101 he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Underlying Opera<span class=\"_ _2\"></span>ting Margin<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d9 y20b6 wfc he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">17.7%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4da y20b6 wfe he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">23.0%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4db y20b6 wfe he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">28.6%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x499 y20b6 w4f he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4dc y20b6 wfe he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">16.0%<span class=\"_ _2d2\"> </span></div></td></tr></table>* <span class=\"_ _b3\"> </span> <span class=\"_ _18\"></span>See note 36 for restatement<span class=\"_ _2d2\"> </span>10. <span class=\"_ _b6\"> </span> <span class=\"_ _1ef\"></span>Pro<span class=\"_ _1\"></span>fit bef<span class=\"_ _1\"></span>ore tax<span class=\"_ _2d2\"> </span>Profi<span class=\"_ _1\"></span>t before ta<span class=\"_ _1\"></span>x is stated after ch<span class=\"_ _1\"></span>arging:<span class=\"_ _2d2\"> </span><table class=\"s w12e h101\" id=\"_e902b173-8626-40a5-ac57-dc1f66fc5d9c\"><tr><td></td><td class=\"t m0 x1b0 h8b y220b ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y220b ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y220c ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y220c ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2176 w12f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Auditor<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>s remunera<span class=\"_ _2\"></span>tion (Note 11)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x531 y2176 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">1,035<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x532 y2176 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,525<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2177 w130 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Short<span class=\"_ _2\"></span>-term leases<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x533 y2177 w6b he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">1,546<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x534 y2177 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,796<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w131 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Low value leases<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x21c y2178 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">201<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x521 y2178 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">196<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w132 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Depreciation \u2013 o<span class=\"_ _2\"></span>wned assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x535 y2179 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">1,124<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x536 y2179 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,179<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w133 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Depreciation \u2013 righ<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>-of-use asse<span class=\"_ _2\"></span>ts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x537 y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">2,245<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x538 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,981<span class=\"_ _2d2\"> </span></div></td></tr></table>11. <span class=\"_ _bc\"> </span> <span class=\"_ _1ef\"></span>Auditor<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>s remuneration<span class=\"_ _2d2\"> </span>The remuneration of the auditors is <span class=\"_ _2\"></span>further analysed as follows:<span class=\"_ _2d2\"> </span><table class=\"s w134 h102\" id=\"_fcba6bb1-4353-45c2-a36d-e9ea27a81b5a\"><tr><td></td><td class=\"t m0 x1b0 h8b y220d ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y220d ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y220e ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y220e ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y21a4 w135 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Audit of the Financial Stat<span class=\"_ _2\"></span>ements<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x539 y21a4 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">275<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x53a y21a4 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">584<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h14 y220f ff1e fs8 fc3 sc0 ls1 ws0\">Fees payable t<span class=\"_ _2\"></span>o company\u2019<span class=\"_ _0\"></span>s auditors and its associates for other services:<span class=\"_ _148\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y2177 w136 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Audit of subsidiaries<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x53b y2177 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">650<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x53c y2177 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">701<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w137 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>otal audit<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x21c y2178 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">925<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x21d y2178 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,285<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w138 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Audit<span class=\"_ _2\"></span>-relat<span class=\"_ _2\"></span>ed assurance services (including int<span class=\"_ _2\"></span>erim results re<span class=\"_ _2\"></span>view)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3e8 y2179 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">110<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3e9 y2179 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">240<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x515 y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">1,035<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x516 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,525</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-557": {
   "value": "<div class=\"t m0 hbf ff16 fs24 fc10 sc0 ls92 ws9a gs1c9\">6. <span class=\"_ _1b3\"> </span> <span class=\"_ _18\"></span>Discontinued<span class=\"_ _2\"></span> operations<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1ca\">In 2023, the Group franchised its <span class=\"_ _2\"></span>entire owned estate agency network of 183 <span class=\"_ _2\"></span>branches, with the operations of the previously <span class=\"_ _2\"></span>owned network </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1cb\">disposed to a combination of new <span class=\"_ _2\"></span>and existing franchisees between 3 May and<span class=\"_ _2\"></span> 31 May 2023. The operations of the <span class=\"_ _2\"></span>branches were sold to the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1cc\">franchisees through either asset or share <span class=\"_ _2\"></span>sales. The operations of the owned branch <span class=\"_ _2\"></span>network were classified as a discontinued operation<span class=\"_ _2\"></span> and </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1cd\">presented as such in the Group <span class=\"_ _2\"></span>Financial Statements for the year ended <span class=\"_ _2\"></span>31 December 2025 and 31 December 2024.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1ce\">During 2025 the Group recognised post <span class=\"_ _2\"></span>tax loss from discontinued operations of \u00a30.04m <span class=\"_ _2\"></span>(2024: loss of \u00a30.4m) due to follow <span class=\"_ _2\"></span>on administrative </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1cf\">costs from the restructuring and increase <span class=\"_ _2\"></span>in dilapidation and restructuring provisions recognised <span class=\"_ _2\"></span>as part of the original asset and <span class=\"_ _2\"></span>share sales, as </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1d0\">per note 25.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hbf ff16 fs24 fc6 sc0 ls2e ws2d gs1d1\">Fina<span class=\"_ _1\"></span>ncial p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>form<span class=\"_ _1\"></span>ance and c<span class=\"_ _1\"></span>ash flow info<span class=\"_ _1\"></span>rmati<span class=\"_ _1\"></span>on<span class=\"_ _2d2\"> </span></div><div class=\"gs1d2\"><table class=\"s w106 hfc\" id=\"_af75fdcd-4f0e-479e-9d18-406997d7ba4a\"><tr><td></td><td class=\"t m0 x1b0 h8b y21fa ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y21fa ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y21fb ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y21fb ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y21f9 w107 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Other opera<span class=\"_ _2\"></span>ting credit/(cos<span class=\"_ _2\"></span>ts)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x1d3 y21f9 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">312<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4f4 y21f9 w2c he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(440)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21a5 w31 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Exceptional c<span class=\"_ _2\"></span>osts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4f5 y21a5 w70 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws9b\">(320)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4f6 y21a5 w8d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(78)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21a6 w108 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Group oper<span class=\"_ _2\"></span>ating loss<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4f7 y21a6 wdf he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">(8)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4f8 y21a6 w2c he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(518)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21a7 w109 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Loss bef<span class=\"_ _2\"></span>ore ta<span class=\"_ _2\"></span>x<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4f9 y21a7 wdf he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws9b\">(8)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4fa y21a7 w2c he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(518)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21fc w10a he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>axa<span class=\"_ _2\"></span>tion (charge)/<span class=\"_ _2\"></span>credit<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4fb y21fc w41 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">(34)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d3 y21fc w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">141<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w10b he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Loss after ta<span class=\"_ _2\"></span>x for the year fr<span class=\"_ _2\"></span>om discontinued oper<span class=\"_ _2\"></span>ation<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4fc y20b6 w10c he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws9b\">(42)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4fd y20b6 w2c he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">(377)<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1d3\">The net cash flows incurred by <span class=\"_ _2\"></span>discontinued operations are, as follows:<span class=\"_ _2d2\"> </span></div><div class=\"gs1d4\"><table class=\"s w10d hfd\" id=\"_093cf67d-c52e-493e-93ff-d4cb87f02fec\"><tr><td></td><td class=\"t m0 x1b0 h8b y21fd ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y21fd ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y21fe ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y21fe ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y21a6 w10e he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Opera<span class=\"_ _2\"></span>ting<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4fe y21a6 w7e he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(775)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ff y21a6 w21 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(1,622)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21a7 w10f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Inves<span class=\"_ _2\"></span>ting<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x500 y21a7 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x501 y21a7 w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21fc w110 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Financing<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x502 y21fc w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x503 y21fc w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w111 he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Net cash outflow<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x504 y20b6 w70 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws9b\">(775)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x505 y20b6 w1e he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">(1,622)<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m0 hbf ff16 fs24 fc6 sc0 ls2e ws2d gs1d5\">Exc<span class=\"_ _1\"></span>eptio<span class=\"_ _1\"></span>nal cos<span class=\"_ _1\"></span>ts<span class=\"_ _2d2\"> </span></div><div class=\"gs1d6\"><table class=\"s w112 hfe\" id=\"_dd10e72f-bb2d-481c-b531-22f08faf067b\"><tr><td></td><td class=\"t m0 x1b0 h8b y21ff ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y21ff ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y2200 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y2200 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2179 w113 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Increase in dilapidation and r<span class=\"_ _2\"></span>estructuring pr<span class=\"_ _2\"></span>ovisions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x506 y2179 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">320<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x507 y2179 w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">78<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x508 y20b6 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">320<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x509 y20b6 w20 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">78<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m0 h14 ff1e fs8 fc8 sc0 ls4c ws4b gs1d7\">Increase in dil<span class=\"_ _1\"></span>apidati<span class=\"_ _1\"></span>on and restruc<span class=\"_ _1\"></span>turi<span class=\"_ _1\"></span>ng provisions<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1d8\">During the year, the Group recognised <span class=\"_ _2\"></span>exceptional costs from discontinued operations of \u00a30.3m <span class=\"_ _2\"></span>(2024: \u00a30.1m) due to increases in dilapid<span class=\"_ _2\"></span>ation and </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1d9\">restructuring provisions recognised as part of <span class=\"_ _2\"></span>the original asset and share sales, as <span class=\"_ _2\"></span>per note 25 of the Group Finan<span class=\"_ _2\"></span>cial Statements.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDiscontinuedOperationsExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "6. <span class=\"_ _1b3\"> </span> <span class=\"_ _18\"></span>Discontinued<span class=\"_ _2\"></span> operations<span class=\"_ _2d2\"> </span>In 2023, the Group franchised its <span class=\"_ _2\"></span>entire owned estate agency network of 183 <span class=\"_ _2\"></span>branches, with the operations of the previously <span class=\"_ _2\"></span>owned network disposed to a combination of new <span class=\"_ _2\"></span>and existing franchisees between 3 May and<span class=\"_ _2\"></span> 31 May 2023. The operations of the <span class=\"_ _2\"></span>branches were sold to the franchisees through either asset or share <span class=\"_ _2\"></span>sales. The operations of the owned branch <span class=\"_ _2\"></span>network were classified as a discontinued operation<span class=\"_ _2\"></span> and presented as such in the Group <span class=\"_ _2\"></span>Financial Statements for the year ended <span class=\"_ _2\"></span>31 December 2025 and 31 December 2024.<span class=\"_ _2d2\"> </span>During 2025 the Group recognised post <span class=\"_ _2\"></span>tax loss from discontinued operations of \u00a30.04m <span class=\"_ _2\"></span>(2024: loss of \u00a30.4m) due to follow <span class=\"_ _2\"></span>on administrative costs from the restructuring and increase <span class=\"_ _2\"></span>in dilapidation and restructuring provisions recognised <span class=\"_ _2\"></span>as part of the original asset and <span class=\"_ _2\"></span>share sales, as per note 25.<span class=\"_ _2d2\"> </span>Fina<span class=\"_ _1\"></span>ncial p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>form<span class=\"_ _1\"></span>ance and c<span class=\"_ _1\"></span>ash flow info<span class=\"_ _1\"></span>rmati<span class=\"_ _1\"></span>on<span class=\"_ _2d2\"> </span><table class=\"s w106 hfc\" id=\"_af75fdcd-4f0e-479e-9d18-406997d7ba4a\"><tr><td></td><td class=\"t m0 x1b0 h8b y21fa ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y21fa ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y21fb ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y21fb ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y21f9 w107 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Other opera<span class=\"_ _2\"></span>ting credit/(cos<span class=\"_ _2\"></span>ts)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x1d3 y21f9 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">312<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4f4 y21f9 w2c he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(440)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21a5 w31 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Exceptional c<span class=\"_ _2\"></span>osts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4f5 y21a5 w70 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws9b\">(320)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4f6 y21a5 w8d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(78)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21a6 w108 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Group oper<span class=\"_ _2\"></span>ating loss<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4f7 y21a6 wdf he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">(8)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4f8 y21a6 w2c he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(518)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21a7 w109 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Loss bef<span class=\"_ _2\"></span>ore ta<span class=\"_ _2\"></span>x<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4f9 y21a7 wdf he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws9b\">(8)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4fa y21a7 w2c he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(518)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21fc w10a he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>axa<span class=\"_ _2\"></span>tion (charge)/<span class=\"_ _2\"></span>credit<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4fb y21fc w41 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">(34)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d3 y21fc w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">141<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w10b he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Loss after ta<span class=\"_ _2\"></span>x for the year fr<span class=\"_ _2\"></span>om discontinued oper<span class=\"_ _2\"></span>ation<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4fc y20b6 w10c he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws9b\">(42)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4fd y20b6 w2c he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">(377)<span class=\"_ _2d2\"> </span></div></td></tr></table>The net cash flows incurred by <span class=\"_ _2\"></span>discontinued operations are, as follows:<span class=\"_ _2d2\"> </span><table class=\"s w10d hfd\" id=\"_093cf67d-c52e-493e-93ff-d4cb87f02fec\"><tr><td></td><td class=\"t m0 x1b0 h8b y21fd ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y21fd ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y21fe ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y21fe ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y21a6 w10e he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Opera<span class=\"_ _2\"></span>ting<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4fe y21a6 w7e he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(775)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ff y21a6 w21 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(1,622)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21a7 w10f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Inves<span class=\"_ _2\"></span>ting<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x500 y21a7 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x501 y21a7 w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21fc w110 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Financing<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x502 y21fc w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x503 y21fc w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w111 he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Net cash outflow<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x504 y20b6 w70 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws9b\">(775)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x505 y20b6 w1e he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">(1,622)<span class=\"_ _2d2\"> </span></div></td></tr></table>Exc<span class=\"_ _1\"></span>eptio<span class=\"_ _1\"></span>nal cos<span class=\"_ _1\"></span>ts<span class=\"_ _2d2\"> </span><table class=\"s w112 hfe\" id=\"_dd10e72f-bb2d-481c-b531-22f08faf067b\"><tr><td></td><td class=\"t m0 x1b0 h8b y21ff ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y21ff ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y2200 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y2200 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2179 w113 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Increase in dilapidation and r<span class=\"_ _2\"></span>estructuring pr<span class=\"_ _2\"></span>ovisions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x506 y2179 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">320<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x507 y2179 w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">78<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x508 y20b6 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">320<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x509 y20b6 w20 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">78<span class=\"_ _2d2\"> </span></div></td></tr></table>Increase in dil<span class=\"_ _1\"></span>apidati<span class=\"_ _1\"></span>on and restruc<span class=\"_ _1\"></span>turi<span class=\"_ _1\"></span>ng provisions<span class=\"_ _2d2\"> </span>During the year, the Group recognised <span class=\"_ _2\"></span>exceptional costs from discontinued operations of \u00a30.3m <span class=\"_ _2\"></span>(2024: \u00a30.1m) due to increases in dilapid<span class=\"_ _2\"></span>ation and restructuring provisions recognised as part of <span class=\"_ _2\"></span>the original asset and share sales, as <span class=\"_ _2\"></span>per note 25 of the Group Finan<span class=\"_ _2\"></span>cial Statements.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-558": {
   "value": "<div class=\"t m0 h6f ffb fs24 fc10 sc0 ls92 wsa6 gs1db\">7<span class=\"_ _6\"></span>. <span class=\"_ _fb\"> </span> Finance <span class=\"_ _1b5\"> </span>income<span class=\"_ _2d2\"> </span></div><div class=\"gs1dc\"><table class=\"s w114 hff\" id=\"_331ebbb7-9a4a-4cf4-8171-663be07f07a7\"><tr><td></td><td class=\"t m0 x1b0 h8b y2201 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y2201 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y2202 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y2202 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2203 w115 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Finance income on subleased assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x50a y2203 w20 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">29<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x50b y2203 w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">96<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21a4 w116 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Discounting on c<span class=\"_ _2\"></span>ontingent c<span class=\"_ _2\"></span>onsideration pa<span class=\"_ _2\"></span>yable<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x50c y21a4 w20 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">47<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x50d y21a4 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">738<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2176 w117 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Inter<span class=\"_ _2\"></span>est fr<span class=\"_ _2\"></span>om loans to franchisees and appoin<span class=\"_ _2\"></span>ted repr<span class=\"_ _2\"></span>esent<span class=\"_ _2\"></span>atives<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x50e y2176 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">330<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x50f y2176 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">225<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2177 w118 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Bank inter<span class=\"_ _2\"></span>est<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x510 y2177 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">1,023<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x238 y2177 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,752<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w119 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Inter<span class=\"_ _2\"></span>est fr<span class=\"_ _2\"></span>om loan notes receiv<span class=\"_ _2\"></span>able<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x511 y2178 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">932<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x512 y2178 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w11a he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Other inter<span class=\"_ _2\"></span>est receiv<span class=\"_ _2\"></span>able<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x513 y2179 w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">90<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x514 y2179 w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">57<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x515 y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">2,451<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x516 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2,868<span class=\"_ _2d2\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-620": {
   "value": "7<span class=\"_ _6\"></span>. <span class=\"_ _fb\"> </span> Finance <span class=\"_ _1b5\"> </span>income<span class=\"_ _2d2\"> </span><table class=\"s w114 hff\" id=\"_331ebbb7-9a4a-4cf4-8171-663be07f07a7\"><tr><td></td><td class=\"t m0 x1b0 h8b y2201 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y2201 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y2202 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y2202 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2203 w115 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Finance income on subleased assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x50a y2203 w20 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">29<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x50b y2203 w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">96<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21a4 w116 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Discounting on c<span class=\"_ _2\"></span>ontingent c<span class=\"_ _2\"></span>onsideration pa<span class=\"_ _2\"></span>yable<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x50c y21a4 w20 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">47<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x50d y21a4 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">738<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2176 w117 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Inter<span class=\"_ _2\"></span>est fr<span class=\"_ _2\"></span>om loans to franchisees and appoin<span class=\"_ _2\"></span>ted repr<span class=\"_ _2\"></span>esent<span class=\"_ _2\"></span>atives<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x50e y2176 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">330<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x50f y2176 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">225<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2177 w118 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Bank inter<span class=\"_ _2\"></span>est<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x510 y2177 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">1,023<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x238 y2177 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,752<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w119 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Inter<span class=\"_ _2\"></span>est fr<span class=\"_ _2\"></span>om loan notes receiv<span class=\"_ _2\"></span>able<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x511 y2178 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">932<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x512 y2178 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w11a he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Other inter<span class=\"_ _2\"></span>est receiv<span class=\"_ _2\"></span>able<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x513 y2179 w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">90<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x514 y2179 w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">57<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x515 y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">2,451<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x516 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2,868<span class=\"_ _2d2\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-602": {
   "value": "7<span class=\"_ _6\"></span>. <span class=\"_ _fb\"> </span> Finance <span class=\"_ _1b5\"> </span>income<span class=\"_ _2d2\"> </span><table class=\"s w114 hff\" id=\"_331ebbb7-9a4a-4cf4-8171-663be07f07a7\"><tr><td></td><td class=\"t m0 x1b0 h8b y2201 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y2201 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y2202 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y2202 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2203 w115 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Finance income on subleased assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x50a y2203 w20 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">29<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x50b y2203 w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">96<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21a4 w116 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Discounting on c<span class=\"_ _2\"></span>ontingent c<span class=\"_ _2\"></span>onsideration pa<span class=\"_ _2\"></span>yable<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x50c y21a4 w20 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">47<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x50d y21a4 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">738<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2176 w117 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Inter<span class=\"_ _2\"></span>est fr<span class=\"_ _2\"></span>om loans to franchisees and appoin<span class=\"_ _2\"></span>ted repr<span class=\"_ _2\"></span>esent<span class=\"_ _2\"></span>atives<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x50e y2176 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">330<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x50f y2176 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">225<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2177 w118 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Bank inter<span class=\"_ _2\"></span>est<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x510 y2177 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">1,023<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x238 y2177 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,752<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w119 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Inter<span class=\"_ _2\"></span>est fr<span class=\"_ _2\"></span>om loan notes receiv<span class=\"_ _2\"></span>able<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x511 y2178 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">932<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x512 y2178 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w11a he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Other inter<span class=\"_ _2\"></span>est receiv<span class=\"_ _2\"></span>able<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x513 y2179 w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">90<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x514 y2179 w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">57<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x515 y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">2,451<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x516 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2,868<span class=\"_ _2d2\"> </span></div></td></tr></table>8. <span class=\"_ _de\"> </span> Fina<span class=\"_ _1\"></span>nce <span class=\"_ _1b5\"> </span>c<span class=\"_ _1\"></span>osts<span class=\"_ _2d2\"> </span><table class=\"s w11b hff\" id=\"_89548cd9-2f88-40f5-bdd4-47e77868ad49\"><tr><td></td><td class=\"t m0 x200 h8b y2204 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x3af h1d y2204 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x204 h8b y2205 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y2205 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y20b0 w11c he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Commitment and non-utilisation f<span class=\"_ _0\"></span>ees on RCF<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x517 y20b0 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">709<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x29d y20b0 w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">632<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y211e w11d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Unwinding of discount on lease liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x518 y211e w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">534<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d3 y211e w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">455<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b2 w11e he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Unwinding of discount on c<span class=\"_ _2\"></span>ontingen<span class=\"_ _2\"></span>t considera<span class=\"_ _2\"></span>tion pay<span class=\"_ _2\"></span>able<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x495 y20b2 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2ca y20b2 w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">132<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b3 w11f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Unwinding of discount on dilapida<span class=\"_ _2\"></span>tions pro<span class=\"_ _2\"></span>vision<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x519 y20b3 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">245<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x51a y20b3 w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">192<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w120 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Finance cost on loans t<span class=\"_ _2\"></span>o franchisees and appoin<span class=\"_ _2\"></span>ted repr<span class=\"_ _2\"></span>esenta<span class=\"_ _2\"></span>tives<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x51b y2178 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">449<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x51c y2178 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">321<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w121 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Other inter<span class=\"_ _2\"></span>est pa<span class=\"_ _2\"></span>yable<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x51d y2179 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x51e y2179 w15 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">9<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x515 y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">1,937<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x516 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1,741</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "7<span class=\"_ _6\"></span>. <span class=\"_ _fb\"> </span> Finance <span class=\"_ _1b5\"> </span>income<span class=\"_ _2d2\"> </span><table class=\"s w114 hff\" id=\"_331ebbb7-9a4a-4cf4-8171-663be07f07a7\"><tr><td></td><td class=\"t m0 x1b0 h8b y2201 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y2201 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y2202 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y2202 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2203 w115 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Finance income on subleased assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x50a y2203 w20 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">29<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x50b y2203 w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">96<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21a4 w116 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Discounting on c<span class=\"_ _2\"></span>ontingent c<span class=\"_ _2\"></span>onsideration pa<span class=\"_ _2\"></span>yable<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x50c y21a4 w20 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">47<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x50d y21a4 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">738<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2176 w117 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Inter<span class=\"_ _2\"></span>est fr<span class=\"_ _2\"></span>om loans to franchisees and appoin<span class=\"_ _2\"></span>ted repr<span class=\"_ _2\"></span>esent<span class=\"_ _2\"></span>atives<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x50e y2176 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">330<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x50f y2176 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">225<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2177 w118 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Bank inter<span class=\"_ _2\"></span>est<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x510 y2177 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">1,023<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x238 y2177 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,752<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w119 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Inter<span class=\"_ _2\"></span>est fr<span class=\"_ _2\"></span>om loan notes receiv<span class=\"_ _2\"></span>able<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x511 y2178 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">932<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x512 y2178 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w11a he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Other inter<span class=\"_ _2\"></span>est receiv<span class=\"_ _2\"></span>able<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x513 y2179 w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">90<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x514 y2179 w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">57<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x515 y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">2,451<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x516 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2,868<span class=\"_ _2d2\"> </span></div></td></tr></table>8. <span class=\"_ _de\"> </span> Fina<span class=\"_ _1\"></span>nce <span class=\"_ _1b5\"> </span>c<span class=\"_ _1\"></span>osts<span class=\"_ _2d2\"> </span><table class=\"s w11b hff\" id=\"_89548cd9-2f88-40f5-bdd4-47e77868ad49\"><tr><td></td><td class=\"t m0 x200 h8b y2204 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x3af h1d y2204 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x204 h8b y2205 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y2205 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y20b0 w11c he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Commitment and non-utilisation f<span class=\"_ _0\"></span>ees on RCF<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x517 y20b0 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">709<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x29d y20b0 w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">632<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y211e w11d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Unwinding of discount on lease liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x518 y211e w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">534<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d3 y211e w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">455<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b2 w11e he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Unwinding of discount on c<span class=\"_ _2\"></span>ontingen<span class=\"_ _2\"></span>t considera<span class=\"_ _2\"></span>tion pay<span class=\"_ _2\"></span>able<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x495 y20b2 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2ca y20b2 w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">132<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b3 w11f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Unwinding of discount on dilapida<span class=\"_ _2\"></span>tions pro<span class=\"_ _2\"></span>vision<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x519 y20b3 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">245<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x51a y20b3 w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">192<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w120 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Finance cost on loans t<span class=\"_ _2\"></span>o franchisees and appoin<span class=\"_ _2\"></span>ted repr<span class=\"_ _2\"></span>esenta<span class=\"_ _2\"></span>tives<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x51b y2178 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">449<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x51c y2178 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">321<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w121 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Other inter<span class=\"_ _2\"></span>est pa<span class=\"_ _2\"></span>yable<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x51d y2179 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x51e y2179 w15 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">9<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x515 y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">1,937<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x516 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1,741</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-559": {
   "value": "<div class=\"t m0 h6f ffb fs24 fc10 sc0 ls2e wsaa gs1de\">8. <span class=\"_ _de\"> </span> Fina<span class=\"_ _1\"></span>nce <span class=\"_ _1b5\"> </span>c<span class=\"_ _1\"></span>osts<span class=\"_ _2d2\"> </span></div><div class=\"gs1df\"><table class=\"s w11b hff\" id=\"_89548cd9-2f88-40f5-bdd4-47e77868ad49\"><tr><td></td><td class=\"t m0 x200 h8b y2204 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x3af h1d y2204 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x204 h8b y2205 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y2205 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y20b0 w11c he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Commitment and non-utilisation f<span class=\"_ _0\"></span>ees on RCF<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x517 y20b0 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">709<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x29d y20b0 w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">632<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y211e w11d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Unwinding of discount on lease liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x518 y211e w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">534<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d3 y211e w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">455<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b2 w11e he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Unwinding of discount on c<span class=\"_ _2\"></span>ontingen<span class=\"_ _2\"></span>t considera<span class=\"_ _2\"></span>tion pay<span class=\"_ _2\"></span>able<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x495 y20b2 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2ca y20b2 w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">132<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b3 w11f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Unwinding of discount on dilapida<span class=\"_ _2\"></span>tions pro<span class=\"_ _2\"></span>vision<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x519 y20b3 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">245<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x51a y20b3 w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">192<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w120 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Finance cost on loans t<span class=\"_ _2\"></span>o franchisees and appoin<span class=\"_ _2\"></span>ted repr<span class=\"_ _2\"></span>esenta<span class=\"_ _2\"></span>tives<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x51b y2178 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">449<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x51c y2178 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">321<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w121 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Other inter<span class=\"_ _2\"></span>est pa<span class=\"_ _2\"></span>yable<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x51d y2179 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x51e y2179 w15 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">9<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x515 y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">1,937<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x516 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1,741</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-621": {
   "value": "8. <span class=\"_ _de\"> </span> Fina<span class=\"_ _1\"></span>nce <span class=\"_ _1b5\"> </span>c<span class=\"_ _1\"></span>osts<span class=\"_ _2d2\"> </span><table class=\"s w11b hff\" id=\"_89548cd9-2f88-40f5-bdd4-47e77868ad49\"><tr><td></td><td class=\"t m0 x200 h8b y2204 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x3af h1d y2204 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x204 h8b y2205 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y2205 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y20b0 w11c he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Commitment and non-utilisation f<span class=\"_ _0\"></span>ees on RCF<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x517 y20b0 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">709<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x29d y20b0 w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">632<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y211e w11d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Unwinding of discount on lease liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x518 y211e w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">534<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4d3 y211e w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">455<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b2 w11e he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Unwinding of discount on c<span class=\"_ _2\"></span>ontingen<span class=\"_ _2\"></span>t considera<span class=\"_ _2\"></span>tion pay<span class=\"_ _2\"></span>able<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x495 y20b2 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2ca y20b2 w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">132<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b3 w11f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Unwinding of discount on dilapida<span class=\"_ _2\"></span>tions pro<span class=\"_ _2\"></span>vision<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x519 y20b3 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">245<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x51a y20b3 w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">192<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w120 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Finance cost on loans t<span class=\"_ _2\"></span>o franchisees and appoin<span class=\"_ _2\"></span>ted repr<span class=\"_ _2\"></span>esenta<span class=\"_ _2\"></span>tives<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x51b y2178 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">449<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x51c y2178 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">321<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w121 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Other inter<span class=\"_ _2\"></span>est pa<span class=\"_ _2\"></span>yable<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x51d y2179 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x51e y2179 w15 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">9<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x515 y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">1,937<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x516 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1,741</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-8": {
   "value": "9.<span class=\"_ _2\"></span> <span class=\"_ _f\"> </span> <span class=\"_ _1ef\"></span>Exceptional <span class=\"_ _2\"></span>items<span class=\"_ _2d2\"> </span>Exceptional items are those which are <span class=\"_ _2\"></span>material by size and are both non-recurring <span class=\"_ _2\"></span>and unusual in nature, see note <span class=\"_ _2\"></span>2.8 for the Group\u2019s accounting policy for exceptional items.<span class=\"_ _2d2\"> </span><table class=\"s w122 h100\" id=\"_3fa33000-d2a6-4dd0-bd23-41ea2a21d8bb\"><tr><td></td><td class=\"t m0 x200 h8b y2206 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x3af h1d y2206 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x204 h8b y2207 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y2207 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m0 x206 h2e y2208 ff16 fs8 fc3 sc0 ls1 ws0\">Exceptional c<span class=\"_ _2\"></span>osts:<span class=\"_ _137\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y2209 w123 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Financial Services appointed r<span class=\"_ _2\"></span>epresent<span class=\"_ _2\"></span>ative cos<span class=\"_ _2\"></span>ts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x51f y2209 w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">31<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x520 y2209 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,880<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21bd w124 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Financial Services post<span class=\"_ _2\"></span>-acquisition support costs<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x21c y21bd w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">584<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x521 y21bd w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">543<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20ab w125 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Esta<span class=\"_ _2\"></span>te Agency r<span class=\"_ _2\"></span>estructuring cos<span class=\"_ _2\"></span>ts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x522 y20ab w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">701<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x523 y20ab w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21be w126 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Reduction in c<span class=\"_ _2\"></span>ontingent c<span class=\"_ _2\"></span>onsideration r<span class=\"_ _2\"></span>eceivable<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x524 y21be w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">230<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c5 y21be w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,542<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21bf w127 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Financial Services acquisition costs<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x453 y21bf w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x525 y21bf w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">144<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20ae w128 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Centr<span class=\"_ _2\"></span>al CEO and CFO change c<span class=\"_ _2\"></span>osts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x526 y20ae w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">685<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x527 y20ae w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20af w129 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Surveying prof<span class=\"_ _0\"></span>essional indemnity provision<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2bf y20af w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">2,000<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x528 y20af w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b0 w12a he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Financial Services restructuring c<span class=\"_ _2\"></span>osts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x529 y20b0 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">835<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x52a y20b0 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x515 y21a4 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">5,066<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x516 y21a4 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">4,109<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x206 h2e y220a ff16 fs8 fc3 sc0 ls1 ws0\">Exceptional g<span class=\"_ _2\"></span>ains:<span class=\"_ _1f0\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y2177 w12b he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Surveying &amp; V<span class=\"_ _0\"></span>aluation restructuring g<span class=\"_ _2\"></span>ains<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x52b y2177 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x52c y2177 w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">40<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w12c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Increase in con<span class=\"_ _2\"></span>tingent consider<span class=\"_ _2\"></span>ation r<span class=\"_ _2\"></span>eceivable<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x52d y2178 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x52e y2178 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,705<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w12d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Release of claims indemnity pr<span class=\"_ _2\"></span>ovision<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x52f y2179 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">571<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x530 y2179 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x508 y20b6 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">571<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x516 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,745<span class=\"_ _2d2\"> </span></div></td></tr></table>Exc<span class=\"_ _1\"></span>eptio<span class=\"_ _1\"></span>nal cos<span class=\"_ _1\"></span>ts<span class=\"_ _2d2\"> </span>Financ<span class=\"_ _1\"></span>ial Ser<span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>ces post-ac<span class=\"_ _1\"></span>quisiti<span class=\"_ _1\"></span>on suppo<span class=\"_ _1\"></span>rt co<span class=\"_ _1\"></span>sts<span class=\"_ _2d2\"> </span>On 2 February 2024, the Group <span class=\"_ _2\"></span>acquired the entire issued share capital of <span class=\"_ _2\"></span>TenetLime Limited (TenetLime), a subsidiary of Tenet <span class=\"_ _2\"></span>Group Limited (Tenet Group). As part of the <span class=\"_ _2\"></span>purchase agreement, Tenet Group agreed to provide <span class=\"_ _2\"></span>a number of services to LSL after <span class=\"_ _2\"></span>the transaction. Subsequent to the purchase, LSL was notified that <span class=\"_ _2\"></span>Tenet Group Limited entered administration on 5 <span class=\"_ _2\"></span>June 2024, see note 24 for further <span class=\"_ _2\"></span>detail. Additional costs to the Group as a consequence of <span class=\"_ _2\"></span>the administration of \u00a30.6m (2024: \u00a30.5m) are <span class=\"_ _2\"></span>recognised as exceptional costs.<span class=\"_ _2d2\"> </span>Es<span class=\"_ _1\"></span>tate Age<span class=\"_ _1\"></span>ncy res<span class=\"_ _1\"></span>truc<span class=\"_ _1\"></span>tur<span class=\"_ _1\"></span>ing cost<span class=\"_ _1\"></span>s<span class=\"_ _2d2\"> </span>During 2025, LSL Land and New <span class=\"_ _2\"></span>Homes Limited (LNH) underwent a significant business <span class=\"_ _2\"></span>restructure. The restructure resulted in redundancy <span class=\"_ _2\"></span>and staff-related costs of \u00a30.6m and \u00a30.1m <span class=\"_ _2\"></span>premises dilapidation costs following the decision to <span class=\"_ _2\"></span>exit the existing office due to the <span class=\"_ _2\"></span>reduced workforce.<span class=\"_ _2d2\"> </span>Reduc<span class=\"_ _1\"></span>tio<span class=\"_ _1\"></span>n in contingent co<span class=\"_ _1\"></span>nsider<span class=\"_ _1\"></span>ation rec<span class=\"_ _1\"></span>eivab<span class=\"_ _1\"></span>le<span class=\"_ _2d2\"> </span>The reduction in contingent consideration receivable <span class=\"_ _2\"></span>relates to contingent consideration assets recognised on<span class=\"_ _2\"></span> the disposal of Group First, EFS <span class=\"_ _2\"></span>and RSC. The charge included in exceptionals <span class=\"_ _2\"></span>is the result of reduction in the <span class=\"_ _2\"></span>amounts receivable after working capital adjustments. Th<span class=\"_ _2\"></span>e Group has included movements in the contingent <span class=\"_ _2\"></span>consideration for these disposals in exceptional items, <span class=\"_ _2\"></span>because the original gain/loss on disposal was <span class=\"_ _2\"></span>taken to exceptional items.<span class=\"_ _2d2\"> </span>Centr<span class=\"_ _1\"></span>al CEO and CFO change co<span class=\"_ _1\"></span>sts<span class=\"_ _2d2\"> </span>In 2025 there were \u00a30.7m of <span class=\"_ _2\"></span>non-recurring exceptional costs in relation to Group\u2019s <span class=\"_ _2\"></span>CEO and CFO change.<span class=\"_ _2d2\"> </span>Sur<span class=\"_ _1\"></span>veying professional indemnit<span class=\"_ _1\"></span>y provision<span class=\"_ _2d2\"> </span>Refer to note 25 for further <span class=\"_ _2\"></span>detail.<span class=\"_ _2d2\"> </span>Financ<span class=\"_ _1\"></span>ial Ser<span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>ces restr<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>turing cos<span class=\"_ _1\"></span>ts<span class=\"_ _2d2\"> </span>The Group initiated a restructuring programme <span class=\"_ _2\"></span>in 2025, during which the Financial <span class=\"_ _2\"></span>Services Division incurred non-recurring restructuring costs. In addition, the Division incurred exceptional consultancy <span class=\"_ _2\"></span>and outsourcing expenses following the unexpected <span class=\"_ _2\"></span>departure of a senior executive due to medical reasons. These costs were <span class=\"_ _2\"></span>necessary to ensure continuity of leadership and <span class=\"_ _2\"></span>operational oversight through interim support and <span class=\"_ _2\"></span>external consultancy arrangements.<span class=\"_ _2d2\"> </span>Exceptional gains<span class=\"_ _2d2\"> </span>Release of cl<span class=\"_ _1\"></span>aims indemni<span class=\"_ _1\"></span>ty pr<span class=\"_ _1\"></span>ovisio<span class=\"_ _1\"></span>n<span class=\"_ _2d2\"> </span>The release relates to a claims <span class=\"_ _2\"></span>indemnity provision which was provided for in <span class=\"_ _2\"></span>May 2021 when the Group sold its <span class=\"_ _2\"></span>49.6% interest in LMS, a joint venture whose principal activity was to <span class=\"_ _2\"></span>provide conveyancing panel management services. The Group <span class=\"_ _2\"></span>included movements in claims indemnity provisions in exceptional items, as the <span class=\"_ _2\"></span>original provision was included as an exceptional <span class=\"_ _2\"></span>cost in 2021. The provision was timebound <span class=\"_ _2\"></span>for a fixed period of four years commencing on <span class=\"_ _2\"></span>the completion date of the sales purchase <span class=\"_ _2\"></span>agreement, which has now elapsed, therefore <span class=\"_ _2\"></span>the provision has been released in 2025.",
   "dimensions": {
    "concept": "lsl:DisclosureOfExceptionalItemsExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-560": {
   "value": "<div class=\"t m0 hbf ff16 fs24 fc10 sc0 ls92 ws9a gs1e1\">11. <span class=\"_ _bc\"> </span> <span class=\"_ _1ef\"></span>Auditor<span class=\"_ _1\"></span>\u2019<span class=\"_ _0\"></span>s remuneration<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1e2\">The remuneration of the auditors is <span class=\"_ _2\"></span>further analysed as follows:<span class=\"_ _2d2\"> </span></div><div class=\"gs1e3\"><table class=\"s w134 h102\" id=\"_fcba6bb1-4353-45c2-a36d-e9ea27a81b5a\"><tr><td></td><td class=\"t m0 x1b0 h8b y220d ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y220d ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y220e ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y220e ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y21a4 w135 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Audit of the Financial Stat<span class=\"_ _2\"></span>ements<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x539 y21a4 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">275<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x53a y21a4 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">584<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h14 y220f ff1e fs8 fc3 sc0 ls1 ws0\">Fees payable t<span class=\"_ _2\"></span>o company\u2019<span class=\"_ _0\"></span>s auditors and its associates for other services:<span class=\"_ _148\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y2177 w136 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Audit of subsidiaries<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x53b y2177 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">650<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x53c y2177 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">701<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w137 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>otal audit<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x21c y2178 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">925<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x21d y2178 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,285<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w138 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Audit<span class=\"_ _2\"></span>-relat<span class=\"_ _2\"></span>ed assurance services (including int<span class=\"_ _2\"></span>erim results re<span class=\"_ _2\"></span>view)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3e8 y2179 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">110<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3e9 y2179 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">240<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x515 y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">1,035<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x516 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,525</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-9": {
   "value": "12<span class=\"_ _1\"></span>. <span class=\"_ _bc\"> </span> <span class=\"_ _1ef\"></span>E<span class=\"_ _1\"></span>arnin<span class=\"_ _1\"></span>gs pe<span class=\"_ _1\"></span>r Share (EP<span class=\"_ _1\"></span>S)<span class=\"_ _2d2\"> </span>Basic EPS amounts are calculated by <span class=\"_ _2\"></span>dividing net profit for the year attributable <span class=\"_ _2\"></span>to ordinary equity holders of the paren<span class=\"_ _2\"></span>t by the weighted average number of ordinary shares outstanding du<span class=\"_ _2\"></span>ring the year.<span class=\"_ _2d2\"> </span>Diluted EPS amounts are calculated by <span class=\"_ _2\"></span>dividing the net profit attributable to ordinary <span class=\"_ _2\"></span>equity holders of the parent by <span class=\"_ _2\"></span>the weighted average number of ordinary shares outstanding during the <span class=\"_ _2\"></span>year, plus the weighted average number of <span class=\"_ _2\"></span>ordinary shares that would be issued <span class=\"_ _2\"></span>on the conversion of all the dilutive potential ordinary shares into <span class=\"_ _2\"></span>ordinary shares.<span class=\"_ _2d2\"> </span>As the Group reported a profit <span class=\"_ _2\"></span>from continuing operations in 2025 (2024: profit <span class=\"_ _2\"></span>from continuing operations), the effect of dilu<span class=\"_ _2\"></span>tive share options has been included in the calculation <span class=\"_ _2\"></span>of diluted earnings per share for <span class=\"_ _2\"></span>continuing operations, discontinued operations and the overall <span class=\"_ _2\"></span>result:<span class=\"_ _2d2\"> </span>To<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>a<span class=\"_ _7\"></span>l<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>:<span class=\"_ _2d2\"> </span><table class=\"s w139 h103\" id=\"_a73d016b-c47a-470d-860b-611fd6adc1f6\"><tr><td></td><td></td><td class=\"c n x53d y2211 w13a h104\"><div class=\"t m0 x1b6 h1d y2210 ffb fs11 fc7 sc0 ls1 ws0\">2025<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td class=\"c x540 y2211 w13b h105\"><div class=\"t m0 x1b6 h1d y2210 ffd fs11 fc7 sc0 ls88 ws84\">Restated</div><div class=\"t m0 x53e h87 y2212 ffd fs31 fc7 sc0 ls1 ws0\">1<span class=\"_ _2d2\"> </span></div><div class=\"t m0 x53f h1d y2210 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"_ _2d2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x541 h86 y2213 ff16 fs11 fc7 sc0 ls1 ws0\">Profit after<span class=\"ffb\"> </span></td><td class=\"t m0 x542 h8b y2213 ffb fs11 fc7 sc0 ls1 ws0\">Weigh<span class=\"_ _2\"></span>ted </td><td class=\"t m0 x543 h8b y2213 ffb fs11 fc7 sc0 ls1 ws0\">Per share </td><td class=\"t m0 x544 h1d y2213 ffd fs11 fc7 sc0 ls1 ws0\">Profit aft<span class=\"_ _2\"></span>er <span class=\"ffc\"> </span></td><td class=\"t m0 x1fd h4a y2213 ffc fs11 fc7 sc0 ls1 ws0\">W<span class=\"_ _2\"></span>eighted  </td><td class=\"t m0 x545 h4a y2213 ffc fs11 fc7 sc0 ls1 ws0\">Per shar<span class=\"_ _2\"></span>e  </td></tr><tr><td></td><td class=\"t m0 x3d1 h8b y2214 ffb fs11 fc7 sc0 ls88 ws84\"> tax<span class=\"ffc ls1 ws0\"> </span></td><td class=\"t m0 x546 h8b y2214 ffb fs11 fc7 sc0 ls1 ws0\">aver<span class=\"_ _2\"></span>age number </td><td class=\"t m0 x547 h8b y2214 ffb fs11 fc7 sc0 ls1 ws0\">amount<span class=\"ffc\"> </span></td><td class=\"t m0 x548 h4a y2214 ffc fs11 fc7 sc0 ls87 ws83\">tax <span class=\"ls1 ws0\"> </span></td><td class=\"t m0 x3b5 h4a y2214 ffc fs11 fc7 sc0 ls1 ws0\">aver<span class=\"_ _2\"></span>age number </td><td class=\"t m0 x549 h4a y2214 ffc fs11 fc7 sc0 ls1 ws0\">amount  </td></tr><tr><td></td><td class=\"t m0 x54a h8b y2215 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x3f1 h8b y2215 ffb fs11 fc7 sc0 ls1 ws0\">of shares<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x54b h8b y2215 ffb fs11 fc7 sc0 ls1 ws0\">pence<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x203 h1d y2215 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x54c h4a y2215 ffc fs11 fc7 sc0 ls1 ws0\">of shares<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x54d h4a y2215 ffc fs11 fc7 sc0 ls1 ws0\">pence<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2178 w13c he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">Basic EPS<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x54e y2178 w35 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">16,960</div></td><td class=\"c n x54f y2178 w13d he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">102,322,435<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x550 y2178 w46 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">16.6<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x551 y2178 w36 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">17,409</div></td><td class=\"c n x552 y2178 w13e he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">102,645,789<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x1f8 y2178 w47 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">17.0<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w13f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">E<span class=\"_ _2\"></span>ffect of dilutiv<span class=\"_ _2\"></span>e share options<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x553 y2179 wa9 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">\u2013</div></td><td class=\"c n x554 y2179 w140 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">2,404,841<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x555 y2179 w33 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x556 y2179 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x557 y2179 w5c he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">957,578<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x558 y2179 w33 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w141 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">Diluted EPS<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x559 y20b6 wce he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">16,960</div></td><td class=\"c n x55a y20b6 w142 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">104,727,276<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x55b y20b6 w46 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">16.2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x55c y20b6 w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">17,409</div></td><td class=\"c n x55d y20b6 w143 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">103,603,367<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x55e y20b6 w6d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">16.8<span class=\"_ _2d2\"> </span></div></td></tr></table>EPS from<span class=\"_ _2\"></span> continuing<span class=\"_ _2\"></span> operations:<span class=\"_ _2d2\"> </span><table class=\"s w144 h106\" id=\"_da118ccf-8d0d-4e71-aa19-9c7fce9149fd\"><tr><td></td><td></td><td class=\"c n x53d y2211 w13a h104\"><div class=\"t m0 x1b6 h1d y2197 ffb fs11 fc7 sc0 ls1 ws0\">2025<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td class=\"c x540 y2211 w13b h107\"><div class=\"t m0 x1b6 h1d y2197 ffd fs11 fc7 sc0 ls88 ws84\">Restated</div><div class=\"t m0 x53e h87 y2216 ffd fs31 fc7 sc0 ls1 ws0\">1<span class=\"_ _2d2\"> </span></div><div class=\"t m0 x53f h1d y2197 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"_ _2d2\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x542 h8b y2217 ffb fs11 fc7 sc0 ls1 ws0\">Weigh<span class=\"_ _2\"></span>ted </td><td class=\"t m0 x543 h8b y2217 ffb fs11 fc7 sc0 ls1 ws0\">Per share </td><td class=\"t m0 x544 h1d y2217 ffd fs11 fc7 sc0 ls1 ws0\">Profit aft<span class=\"_ _2\"></span>er <span class=\"ffc\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x55f h86 y2218 ff16 fs11 fc7 sc0 ls1 ws0\">Profit after t<span class=\"_ _2\"></span>ax <span class=\"ffb\"> </span></td><td class=\"t m0 x546 h8b y2219 ffb fs11 fc7 sc0 ls1 ws0\">aver<span class=\"_ _2\"></span>age number </td><td class=\"t m0 x547 h8b y2219 ffb fs11 fc7 sc0 ls1 ws0\">amount  </td><td class=\"t m0 x548 h4a y2219 ffc fs11 fc7 sc0 ls87 ws83\">tax <span class=\"ls1 ws0\"> </span></td><td class=\"t m0 x560 h4a y2218 ffc fs11 fc7 sc0 ls1 ws0\">W<span class=\"_ _2\"></span>eighted av<span class=\"_ _2\"></span>erage </td><td class=\"t m0 x561 h4a y2218 ffc fs11 fc7 sc0 ls1 ws0\">Per shar<span class=\"_ _2\"></span>e amount  </td></tr><tr><td></td><td class=\"t m0 x54a h8b y221a ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x3f1 h8b y221b ffb fs11 fc7 sc0 ls1 ws0\">of shares<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x54b h8b y221b ffb fs11 fc7 sc0 ls1 ws0\">pence<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x203 h1d y221b ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x562 h4a y221a ffc fs11 fc7 sc0 ls1 ws0\">number of shares<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x54d h4a y221a ffc fs11 fc7 sc0 ls1 ws0\">pence<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2178 w13c he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">Basic EPS<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x54e y2178 w35 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">17,002</div></td><td class=\"c n x54f y2178 w13d he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">102,322,435<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x550 y2178 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">16.6<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x551 y2178 w36 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">17,819</div></td><td class=\"c n x552 y2178 w13e he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">102,645,789<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x1f8 y2178 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">17.4<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w13f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">E<span class=\"_ _2\"></span>ffect of dilutiv<span class=\"_ _2\"></span>e share options<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x553 y2179 wa9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013</div></td><td class=\"c n x554 y2179 w140 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">2,404,841<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x555 y2179 w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x556 y2179 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x557 y2179 w5c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">957,578<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x558 y2179 w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w141 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">Diluted EPS<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x559 y20b6 wce he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">17,002</div></td><td class=\"c n x55a y20b6 w142 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">104,727,276<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x55b y20b6 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">16.2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x55c y20b6 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">17,819</div></td><td class=\"c n x55d y20b6 w143 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">103,603,367<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x55e y20b6 w6d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">17.2<span class=\"_ _2d2\"> </span></div></td></tr></table>EPS from<span class=\"_ _2\"></span> discontinued<span class=\"_ _2\"></span> operations:<span class=\"_ _2d2\"> </span><table class=\"s w145 h108\" id=\"_a204e12e-5b7b-4c61-9509-f0fad16387a8\"><tr><td></td><td></td><td class=\"c n x53d y221c w13a h104\"><div class=\"t m0 x1b6 h1d y2197 ffb fs11 fc7 sc0 ls1 ws0\">2025<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td class=\"c n x563 y221c w13a h104\"><div class=\"t m0 x1b6 h1d y2197 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"_ _2d2\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x542 h8b y221d ffb fs11 fc7 sc0 ls1 ws0\">Weigh<span class=\"_ _2\"></span>ted </td><td class=\"t m0 x543 h8b y221d ffb fs11 fc7 sc0 ls1 ws0\">Per share </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x564 h86 y221e ff16 fs11 fc7 sc0 ls1 ws0\">Loss after ta<span class=\"_ _2\"></span>x <span class=\"ffb\"> </span></td><td class=\"t m0 x546 h8b y221f ffb fs11 fc7 sc0 ls1 ws0\">aver<span class=\"_ _2\"></span>age number </td><td class=\"t m0 x547 h8b y221f ffb fs11 fc7 sc0 ls1 ws0\">amount  </td><td class=\"t m0 x399 h1d y221e ffd fs11 fc7 sc0 ls1 ws0\">Loss after ta<span class=\"_ _2\"></span>x <span class=\"ffc\"> </span></td><td class=\"t m0 x560 h4a y221e ffc fs11 fc7 sc0 ls1 ws0\">W<span class=\"_ _2\"></span>eighted av<span class=\"_ _2\"></span>erage </td><td class=\"t m0 x561 h4a y221e ffc fs11 fc7 sc0 ls1 ws0\">Per shar<span class=\"_ _2\"></span>e amount  </td></tr><tr><td></td><td class=\"t m0 x54a h8b y2220 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x3f1 h8b y2221 ffb fs11 fc7 sc0 ls1 ws0\">of shares<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x54b h8b y2221 ffb fs11 fc7 sc0 ls1 ws0\">pence<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x203 h1d y2220 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x562 h4a y2220 ffc fs11 fc7 sc0 ls1 ws0\">number of shares<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x54d h4a y2220 ffc fs11 fc7 sc0 ls1 ws0\">pence<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2178 w13c he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">Basic EPS<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x565 y2178 w10c he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(42)</div></td><td class=\"c n x566 y2178 w13d he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">102,322,435<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x567 y2178 w146 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(0.0)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x568 y2178 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(377)</div></td><td class=\"c n x569 y2178 w13e he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">102,645,789<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x56a y2178 w147 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(0.4)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w13f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">E<span class=\"_ _2\"></span>ffect of dilutiv<span class=\"_ _2\"></span>e share options<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x553 y2179 wa9 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">\u2013</div></td><td class=\"c n x554 y2179 w140 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">2,404,841<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x555 y2179 w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x556 y2179 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x557 y2179 w5c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">957,578<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x558 y2179 w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w141 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">Diluted EPS<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x56b y20b6 w148 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(42)</div></td><td class=\"c n x56c y20b6 w142 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">104,727,276<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x56d y20b6 w146 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(0.0)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x27c y20b6 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(377)</div></td><td class=\"c n x56e y20b6 w143 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">103,603,367<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x56f y20b6 w147 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(0.4)<span class=\"_ _2d2\"> </span></div></td></tr></table>1 <span class=\"_ _b3\"> </span>Refer to note 36 to <span class=\"_ _2\"></span>the financial statements<span class=\"_ _2d2\"> </span>There have been no other transactions <span class=\"_ _2\"></span>involving ordinary shares or potential ordinary sh<span class=\"_ _2\"></span>ares between the reporting date and the <span class=\"_ _2\"></span>date of completion of these Financial Statements.<span class=\"_ _2d2\"> </span>Adjus<span class=\"_ _1\"></span>ted ba<span class=\"_ _1\"></span>sic an<span class=\"_ _1\"></span>d dilute<span class=\"_ _1\"></span>d EPS<span class=\"_ _2d2\"> </span>The Directors (who were members of <span class=\"_ _2\"></span>the Board at 31 December 2025) consider <span class=\"_ _2\"></span>that the adjusted earnings shown below give <span class=\"_ _2\"></span>a consistent indication of the Group\u2019s underlying performan<span class=\"_ _2\"></span>ce:<span class=\"_ _2d2\"> </span><table class=\"s w149 h109\" id=\"_1445aef8-e893-4afb-96eb-d195f0d0a933\"><tr><td></td><td></td><td class=\"t m0 x570 h1d y2222 ffd fs11 fc7 sc0 ls1 ws0\">Rest<span class=\"_ _2\"></span>ated <span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x571 h8b y2223 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x3af h1d y2224 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x572 h8b y2225 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y2226 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2227 w14a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Group Underlying Oper<span class=\"_ _2\"></span>ating Pr<span class=\"_ _2\"></span>ofit (See note 5 f<span class=\"_ _2\"></span>or the rec<span class=\"_ _2\"></span>onciliation from Gr<span class=\"_ _2\"></span>oup Opera<span class=\"_ _2\"></span>ting Pr<span class=\"_ _2\"></span>ofit)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x573 y2227 w3c he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">32,618<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x574 y2227 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">27,785<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2228 w14b he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Pr<span class=\"_ _2\"></span>ofit attributable t<span class=\"_ _2\"></span>o non-contr<span class=\"_ _2\"></span>olling inter<span class=\"_ _2\"></span>est<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x575 y2228 w10c he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(80)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x576 y2228 w8d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(33)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x206 h13 y2229 ffd fs8 fc3 sc0 ls1 ws0\">Finance income (ex<span class=\"_ _2\"></span>cluding ex<span class=\"_ _2\"></span>ceptional and con<span class=\"_ _2\"></span>tingent consider<span class=\"_ _2\"></span>ation it<span class=\"_ _2\"></span>ems, fair v<span class=\"_ _2\"></span>alue adjustment t<span class=\"_ _2\"></span>o loans </td><td></td><td></td></tr><tr><td class=\"t m0 x206 h13 y222a ffd fs8 fc3 sc0 ls1 ws0\">receivables and disc<span class=\"_ _2\"></span>ounting on lease liabilities)<span class=\"_ _2d2\"> </span></td><td class=\"c n x577 y2177 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">1,666<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x578 y2177 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,169<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w14c he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Other sources of earnings fr<span class=\"_ _2\"></span>om joint ven<span class=\"_ _2\"></span>ture<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x579 y2178 w7e he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(932)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x57a y2178 w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w14d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Normalised tax<span class=\"_ _2\"></span>ation (t<span class=\"_ _2\"></span>ax ra<span class=\"_ _2\"></span>te 25.0%, 2024: 25.0%)*<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x57b y2179 w2b he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(8,318)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x57c y2179 w21 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(7,230)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w14e he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Adjusted pr<span class=\"_ _2\"></span>ofit after t<span class=\"_ _2\"></span>ax attribut<span class=\"_ _2\"></span>able to owner<span class=\"_ _2\"></span>s of the parent<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x57d y20b6 w3c he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">24,954<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x57e y20b6 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">21,691<span class=\"_ _2d2\"> </span></div></td></tr></table>* <span class=\"_ _b3\"> </span> <span class=\"_ _18\"></span>The headline UK rate of corporation tax for the period is 25.0%. <span class=\"_ _2\"></span>(2024:25.0%).<span class=\"_ _2d2\"> </span>Adjus<span class=\"_ _1\"></span>ted ba<span class=\"_ _1\"></span>sic an<span class=\"_ _1\"></span>d dilute<span class=\"_ _1\"></span>d EPS<span class=\"_ _2d2\"> </span><table class=\"s w14f h10a\" id=\"_d6b34108-accc-4ea9-a054-422619d0055d\"><tr><td></td><td></td><td class=\"c n x57f y2211 w13a h104\"><div class=\"t m0 x1b6 h1d y2210 ffb fs11 fc7 sc0 ls1 ws0\">2025<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td class=\"c n x580 y2211 w13a h104\"><div class=\"t m0 x1b6 h1d y2210 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"_ _2d2\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x581 h8b y222b ffb fs11 fc7 sc0 ls1 ws0\">Weigh<span class=\"_ _2\"></span>ted </td><td class=\"t m0 x582 h8b y222b ffb fs11 fc7 sc0 ls1 ws0\">Per share </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x583 h86 y222c ff16 fs11 fc7 sc0 ls1 ws0\">Profit after t<span class=\"_ _2\"></span>ax <span class=\"ffb\"> </span></td><td class=\"t m0 x584 h8b y222d ffb fs11 fc7 sc0 ls1 ws0\">aver<span class=\"_ _2\"></span>age number </td><td class=\"t m0 x585 h8b y222d ffb fs11 fc7 sc0 ls1 ws0\">amount  </td><td class=\"t m0 x464 h1d y222c ffd fs11 fc7 sc0 ls1 ws0\">Profit aft<span class=\"_ _2\"></span>er tax <span class=\"ffc\"> </span></td><td class=\"t m0 x586 h4a y222c ffc fs11 fc7 sc0 ls1 ws0\">W<span class=\"_ _2\"></span>eighted av<span class=\"_ _2\"></span>erage </td><td class=\"t m0 x587 h4a y222c ffc fs11 fc7 sc0 ls1 ws0\">Per shar<span class=\"_ _2\"></span>e amount  </td></tr><tr><td></td><td class=\"t m0 x588 h8b y222e ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x589 h8b y222f ffb fs11 fc7 sc0 ls1 ws0\">of shares<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x58a h8b y222f ffb fs11 fc7 sc0 ls1 ws0\">pence<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x46b h1d y222e ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x586 h4a y222e ffc fs11 fc7 sc0 ls1 ws0\">number of shares<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x58b h4a y222e ffc fs11 fc7 sc0 ls1 ws0\">pence<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2178 w150 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">Adjusted basic EPS<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x58c y2178 wce he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">24,954</div></td><td class=\"c n x58d y2178 w13d he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">102,322,435<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x58e y2178 w46 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">24.4<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x58f y2178 w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">21,690</div></td><td class=\"c n x590 y2178 w143 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">102,645,789<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x591 y2178 w47 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">21.1<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w13f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">E<span class=\"_ _2\"></span>ffect of dilutiv<span class=\"_ _2\"></span>e share options<span class=\"_ _2d2\"> </span></div></td><td></td><td class=\"c n x592 y2179 w151 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">2,404,841<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td class=\"c n x593 y2179 w17 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">957,578<span class=\"_ _2d2\"> </span></div></td><td></td></tr><tr><td class=\"c n x1b7 y20b6 w43 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">Adjusted dilut<span class=\"_ _2\"></span>ed EPS<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x594 y20b6 wce he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">24,954</div></td><td class=\"c n x595 y20b6 w13d he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">104,727,276<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x596 y20b6 w46 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">23.8<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x597 y20b6 w36 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">21,690</div></td><td class=\"c n x598 y20b6 w143 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">103,603,367<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x599 y20b6 w47 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">20.9<span class=\"_ _2d2\"> </span></div></td></tr></table>This represents adjusted profit after tax <span class=\"_ _2\"></span>attributable to equity holders of the parent. <span class=\"_ _2\"></span>Tax has been adjusted to exclude <span class=\"_ _2\"></span>the prior year tax adjustments, and the tax impact of <span class=\"_ _2\"></span>exceptional items, amortisation, and share-based payments. The <span class=\"_ _2\"></span>effective tax rate used is 25.0% (31 <span class=\"_ _2\"></span>December 2024: 25.0%).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-10": {
   "value": "13. <span class=\"_ _bc\"> </span> <span class=\"_ _18\"></span>Dividends paid<span class=\"_ _2\"></span> and proposed<span class=\"_ _2d2\"> </span><table class=\"s w152 h10b\" id=\"_e4c905fc-8689-4c59-ab5d-680300fbb8af\"><tr><td></td><td></td><td class=\"t m0 x1b0 h8b y2230 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y2230 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x1b3 h8b y2231 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y2231 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m0 x1b5 h11 y2232 ffb fs8 fc3 sc0 ls1 ws0\">Declared and paid during the year:<span class=\"_ _1f4\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y2177 w153 heb\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2025<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x59a y2177 w154 heb\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Interim: 4.0 pence per shar<span class=\"_ _2\"></span>e (2024 Interim: 4.0 pence)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x59b y2177 w26 heb\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">4,154<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x59c y2177 w30 heb\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">4,069<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h11 y2233 ffb fs8 fc3 sc0 ls1 ws0\">Dividends on shares proposed (not r<span class=\"_ _2\"></span>ecognised as a liability as at 31 December):<span class=\"_ _68\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1b5 h14 y2234 ff1e fs8 fc3 sc0 ls1 ws0\">Equity dividends on shares:<span class=\"_ _200\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y20b6 w155 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Dividend: <span>7.4</span> pence per share (2024: <span>7.4</span> pence)<span class=\"_ _2d2\"> </span></div></td><td></td><td class=\"c n x59d y20b6 w6b he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\"><span>7,572<span class=\"_ _2d2\"> </span></span></div></td><td class=\"c n x59e y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\"><span>7,596</span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-561": {
   "value": "0.074",
   "decimals": 3,
   "dimensions": {
    "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
    "unit": "iso4217:GBP/xbrli:shares"
   }
  },
  "fact-562": {
   "value": "0.074",
   "decimals": 3,
   "dimensions": {
    "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:GBP/xbrli:shares"
   }
  },
  "fact-564": {
   "value": "7572000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-563": {
   "value": "7596000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-11": {
   "value": "4. <span class=\"_ _b6\"> </span> <span class=\"_ _1ef\"></span>C<span class=\"_ _1\"></span>ash flow fr<span class=\"_ _1\"></span>om financ<span class=\"_ _1\"></span>ing ac<span class=\"_ _1\"></span>tivi<span class=\"_ _1\"></span>ties<span class=\"_ _2d2\"> </span>Set out below are the movements <span class=\"_ _2\"></span>in the Group\u2019s lease liabilities and long-term <span class=\"_ _2\"></span>debt during the year.<span class=\"_ _2d2\"> </span><table class=\"s w156 h10c\" id=\"_a4685496-c4cc-4e51-a97d-075123384016\"><tr><td></td><td class=\"t m0 x59f h8b y2235 ffb fs11 fc7 sc0 ls1 ws0\">At 1 January </td><td></td><td></td><td></td><td class=\"t m0 x5a0 h8b y2235 ffb fs11 fc7 sc0 ls1 ws0\">At 31 December </td></tr><tr><td></td><td class=\"t m0 x5a1 h8b y2236 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x582 h1d y2237 ffd fs11 fc7 sc0 ls1 ws0\">Cash flow<span class=\"ffc\"> </span></td><td class=\"t m0 x5a2 h1d y2237 ffd fs11 fc7 sc0 ls1 ws0\">Additions<span class=\"ffc\"> </span></td><td class=\"t m0 x5a3 h4a y2237 ffc fs11 fc7 sc0 ls1 ws0\">Disposals </td><td class=\"t m0 x1b1 h8b y2236 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td></tr><tr><td></td><td class=\"t m0 x469 h8b y2238 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x46a h1d y2239 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x46b h1d y2239 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b3 h1d y2239 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h8b y2238 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y223a w157 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Lease liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5a4 y223a w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">5,782<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5a5 y223a w1e he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(2,486)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5a6 y223a w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,543<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5a7 y223a w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(335)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5a8 y223a w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">6,504<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x5a9 y223b wa6 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">5,782<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x429 y223b w21 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(2,486)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5aa y223b w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,543<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ab y223b w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(335)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x268 y223b w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">6,504<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x59f h8b y223c ffb fs11 fc7 sc0 ls1 ws0\">At 1 January </td><td></td><td></td><td></td><td class=\"t m0 x5a0 h8b y223c ffb fs11 fc7 sc0 ls1 ws0\">At 31 December </td></tr><tr><td></td><td class=\"t m0 x5a1 h8b y223d ffb fs11 fc7 sc0 ls1 ws0\">2024 </td><td class=\"t m0 x582 h1d y223e ffd fs11 fc7 sc0 ls1 ws0\">Cash flow<span class=\"ffc\"> </span></td><td class=\"t m0 x5a2 h1d y223e ffd fs11 fc7 sc0 ls1 ws0\">Additions<span class=\"ffc\"> </span></td><td class=\"t m0 x5a3 h4a y223e ffc fs11 fc7 sc0 ls1 ws0\">Disposals </td><td class=\"t m0 x1b1 h8b y223d ffb fs11 fc7 sc0 ls1 ws0\">2024 </td></tr><tr><td></td><td class=\"t m0 x469 h8b y223f ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x46a h1d y2240 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x46b h1d y2240 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b3 h1d y2240 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h8b y223f ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2179 w157 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Lease liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5a4 y2179 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">8,340<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5a5 y2179 w1e he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(2,895)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5a6 y2179 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,855<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ac y2179 w21 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(1,518)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x520 y2179 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">5,782<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x5a9 y20b6 wa6 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">8,340<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x429 y20b6 w21 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(2,895)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5aa y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,855<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2bc y20b6 w1e he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(1,518)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ad y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">5,782<span class=\"_ _2d2\"> </span></div></td></tr></table><table class=\"s w158 h10d\" id=\"_701cd297-7e88-42d4-9f13-329f649dfb45\"><tr><td></td><td class=\"t m0 x1b0 h8b y2241 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y2241 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y2242 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y2242 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2178 w159 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Non-current liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ae y2178 w6b he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">4,148<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c5 y2178 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,493<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w15a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Current liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ae y2179 w6b he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">2,356<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c5 y2179 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2,289<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x515 y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">6,504<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x516 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">5,782<span class=\"_ _2d2\"> </span></div></td></tr></table>Lease liability movements comprise new leases <span class=\"_ _2\"></span>entered into during the year, cancellation of <span class=\"_ _2\"></span>leases and movements between current and non-current liabilities, this also includes interest <span class=\"_ _2\"></span>paid during the year of \u00a30.5m (2024: <span class=\"_ _2\"></span>\u00a30.5m). The Group holds no other long-term <span class=\"_ _2\"></span>debt at 31 December 2025.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-565": {
   "value": "<div class=\"t m0 h6f ffb fs24 fc10 sc0 ls70 ws6b gs1e5\">15. <span class=\"_ _bc\"> </span> <span class=\"_ _18\"></span>Direc<span class=\"_ _1\"></span>tors and employees<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hbf ff16 fs24 fc6 sc0 ls70 ws9e gs1e6\">Remuneration of<span class=\"_ _2\"></span> Director<span class=\"_ _1\"></span>s<span class=\"_ _2d2\"> </span></div><div class=\"gs1e7\"><table class=\"s w15b h10e\" id=\"_c4dbfaf3-0c44-48f8-be2b-e78fa33e376d\"><tr><td></td><td></td><td class=\"t m0 x570 h1d y2243 ffd fs11 fc7 sc0 ls88 ws84\">Restated<span class=\"ffc ls1 ws0\"> </span></td></tr><tr><td></td><td class=\"t m0 x200 h8b y2244 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x3af h1d y2245 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x204 h8b y2246 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y2247 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c x1b7 y2177 w15c h10f\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Director<span class=\"_ _2\"></span>s\u2019 remuner<span class=\"_ _2\"></span>ation (short<span class=\"_ _2\"></span>-term bene<span class=\"_ _2\"></span>fits)</div><div class=\"t m0 x5af h3a y2248 ffd fs19 fc3 sc0 ls1 ws0\">1<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b0 y2177 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">1,769<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b1 y2177 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1,728<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w15d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Contributions to money pur<span class=\"_ _2\"></span>chase pensions schemes (post<span class=\"_ _0\"></span>-employment benefits)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x40f y2178 w15 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b2 y2178 w15 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w15e he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Aggrega<span class=\"_ _2\"></span>te gains on e<span class=\"_ _2\"></span>x<span class=\"_ _2\"></span>ercise of share-based pa<span class=\"_ _2\"></span>yment aw<span class=\"_ _2\"></span>ards<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b3 y2179 w15f he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">-<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b4 y2179 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">155<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x515 y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">1,771<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x516 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1,885<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m0 h8c ffd fs33 fc8 sc0 ls7e ws78 gs1e8\">1 <span class=\"_ _b3\"> </span> <span class=\"_ _18\"></span>Directors\u2019 remuneration (short-term benefits) excludes the value of share awards (inclu<span class=\"_ _2\"></span>ding the value of matching shares, dividend shares <span class=\"_ _2\"></span>and free share awards) </div><div class=\"t m0 h8c ffd fs33 fc8 sc0 ls7e ws78 gs1e9\">that vested in the year amounting to <span class=\"_ _2\"></span>\u00a3nil (2024: \u00a3nil). Included within this amount <span class=\"_ _2\"></span>are accrued bonuses of \u00a30.2m (2024: \u00a30.6m).<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1ea\">The number of Directors who were <span class=\"_ _2\"></span>members of Group money purchase pension schemes <span class=\"_ _2\"></span>during the year totalled 2 (2024: 2).<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1eb\">The remuneration of the highest paid <span class=\"_ _2\"></span>Director is disclosed within the Directors\u2019 Remuneration <span class=\"_ _2\"></span>Report.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hbf ff16 fs24 fc6 sc0 ls70 ws9e gs1ec\">Remuneration of<span class=\"_ _2\"></span> Key<span class=\"_ _2\"></span> Management <span class=\"_ _2\"></span>Personnel<span class=\"_ _2d2\"> </span></div><div class=\"gs1ed\"><table class=\"s w15b h10b\" id=\"_30158546-14c1-4f7a-b39d-8fef276acb9a\"><tr><td></td><td class=\"t m0 x200 h8b y2249 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x3af h1d y2249 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x204 h8b y224a ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y224a ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c x1b7 y2176 w160 h110\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Key manag<span class=\"_ _2\"></span>ement personnel r<span class=\"_ _2\"></span>emunera<span class=\"_ _2\"></span>tion (short<span class=\"_ _2\"></span>-term benefits)</div><div class=\"t m0 x5b5 h3a y224b ffd fs19 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b0 y2176 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3,264<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b1 y2176 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,618<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2177 w15d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Contributions to money pur<span class=\"_ _2\"></span>chase pensions schemes (post<span class=\"_ _0\"></span>-employment benefits)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b6 y2177 w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">45<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b7 y2177 w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">57<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w161 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>ermination benefits<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b8 y2178 w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">9<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b9 y2178 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">178<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w162 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Share-based pa<span class=\"_ _2\"></span>yments charg<span class=\"_ _2\"></span>e on current incen<span class=\"_ _2\"></span>tive schemes<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ba y2179 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">820<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5bb y2179 w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">59<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x515 y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">4,138<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x516 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,912<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m0 h8c ffd fs33 fc8 sc0 ls7e ws78 gs1ee\">2 <span class=\"_ _b3\"> </span> <span class=\"_ _18\"></span>Included within this amount are accrued bonuses of \u00a30.9m (2024: \u00a31.4m).<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1ef\">Remuneration of Key Management Personnel represents <span class=\"_ _2\"></span>the charge to the income statement in <span class=\"_ _2\"></span>respect of the remuneration of the Group<span class=\"_ _2\"></span> Board, </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1f0\">Group Executive Committee members and Company <span class=\"_ _2\"></span>Secretary.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h6f ffb fs24 fc10 sc0 ls70 ws6b gs1f1\">Employee nu<span class=\"_ _2\"></span>mbers and costs<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1f2\">The Group employs staff in divisional <span class=\"_ _2\"></span>offices and head office. Aggregate payroll costs <span class=\"_ _2\"></span>of these employees, including Directors were:<span class=\"_ _2d2\"> </span></div><div class=\"gs1f3\"><table class=\"s w11b h111\" id=\"_d44395d3-9376-4dc1-8c38-711bac3a8650\"><tr><td></td><td class=\"t m0 x200 h8b y224c ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x3af h1d y224c ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x204 h8b y224d ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y224d ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y211e w163 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">W<span class=\"_ _2\"></span>ages and salaries<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5bc y211e w3c he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">89,567<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5bd y211e w36 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">87,914<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b2 w164 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Social security costs<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5be y20b2 w3c he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">14,162<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5bf y20b2 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">12,437<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b3 w165 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Pension c<span class=\"_ _2\"></span>osts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x59d y20b3 w6b he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">4,677<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x59e y20b3 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">4,406<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21d9 w166 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Subcontr<span class=\"_ _2\"></span>actor cos<span class=\"_ _2\"></span>ts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5c0 y21d9 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">682<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5c1 y21d9 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">443<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w167 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>otal employee costs<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5c2 y2179 w5a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">109,088<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5c3 y2179 w5c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">105,200<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w168 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">Share-based pa<span class=\"_ _2\"></span>yment charge<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x233 y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">1,597<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5c1 y20b6 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">920<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1f4\">The average monthly headcount (including Directors <span class=\"_ _2\"></span>but excluding subcontractors) during the year <span class=\"_ _2\"></span>were:<span class=\"_ _2d2\"> </span></div><div class=\"gs1f5\"><table class=\"s w169 h101\" id=\"_d4c4a556-57e3-4488-971f-df544f0efe7e\"><tr><td></td><td></td><td class=\"t m0 x570 h1d y224e ffd fs11 fc7 sc0 ls88 ws84\">Restated<span class=\"ffc ls1 ws0\"> </span></td></tr><tr><td></td><td class=\"t m0 x5c4 h8b y224f ffc fs11 fc7 sc0 ls1 ws0\"> <span class=\"_ _6b\"> </span><span class=\"ffb\">2025<span class=\"_ _2d2\"> </span></span></td><td class=\"t m0 x3af h1d y2250 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y20b2 w16a he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Financial Services<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x21c y20b2 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">389<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x521 y20b2 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">434<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b3 w16b he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Surveying &amp; V<span class=\"_ _0\"></span>aluation<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x267 y20b3 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">1,098<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x1e3 y20b3 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,016<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w16c he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Esta<span class=\"_ _2\"></span>te Agency Fr<span class=\"_ _2\"></span>anchising<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x539 y2178 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">183<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x53a y2178 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">224<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w16d he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Centr<span class=\"_ _2\"></span>al<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x21c y2179 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">106<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x521 y2179 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">103<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x515 y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">1,776<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x516 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,777<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m0 h6f ffb fs24 fc6 sc0 ls70 ws6b gs1f7\">Share-<span class=\"_ _1\"></span>based payments<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1f8\">The Group operates the following equity-settled <span class=\"_ _2\"></span>share-based remuneration schemes:<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hbf ff16 fs24 fc6 sc0 ls2e ws2d gs1f9\">Lon<span class=\"_ _1\"></span>g-ter<span class=\"_ _1\"></span>m incen<span class=\"_ _1\"></span>tive plan (L<span class=\"_ _2\"></span>TIP)<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1fa\">The Group operates a LTIP (an <span class=\"_ _2\"></span>equity-settled share-based remuneration scheme) for certain employees. <span class=\"_ _2\"></span>Under the LTIP, the options vest <span class=\"_ _2\"></span>if the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1fb\">individual remains an employee of the <span class=\"_ _2\"></span>Group after a three-year period, unless the <span class=\"_ _2\"></span>individual has left under certain \u2018good <span class=\"_ _2\"></span>leaver\u2019 terms in which </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1fc\">case the options may vest earlier <span class=\"_ _2\"></span>providing the performance conditions are met. There <span class=\"_ _2\"></span>are no cash settlement alternatives.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hd4 ff13 fs24 fc6 sc0 ls70 ws9e gs1fd\">V<span class=\"_ _2\"></span>esting conditions<span class=\"_ _2\"></span>:<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1fe\">For all LTIP options granted between <span class=\"_ _2\"></span>2022 and 2025, 50% of each award <span class=\"_ _2\"></span>is subject to a market-based performance condition, <span class=\"_ _2\"></span>based on the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs1ff\">total shareholder return (TSR) of LSL <span class=\"_ _2\"></span>as compared to a comparator group of <span class=\"_ _2\"></span>FTSE Small Cap, excluding investment trusts, over <span class=\"_ _2\"></span>the three-year </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs200\">performance period (for LTIP 2025 this <span class=\"_ _2\"></span>is 1 January 2025 to 31 December <span class=\"_ _2\"></span>2027):<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffc fs8 fca sc0 ls14 ws11 gs201\">\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">if the Group is in the <span class=\"_ _2\"></span>top 25% percentile, all of these options <span class=\"_ _2\"></span>will vest;<span class=\"_ _2d2\"> </span></span></div><div class=\"t m0 h13 ffc fs8 fca sc0 ls14 ws11 gs202\">\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">if the Group is at the <span class=\"_ _2\"></span>median, 25% will vest;<span class=\"_ _2d2\"> </span></span></div><div class=\"t m0 h13 ffc fs8 fca sc0 ls14 ws11 gs203\">\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">straight-line vesting between median and top <span class=\"_ _2\"></span>25% percentile; and<span class=\"_ _2d2\"> </span></span></div><div class=\"t m0 h13 ffc fs8 fca sc0 ls14 ws11 gs204\">\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">below the median, no options vest.<span class=\"_ _2d2\"> </span></span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs205\">The remaining 50% of each award <span class=\"_ _2\"></span>is subject to a non-market-based performance <span class=\"_ _2\"></span>condition, based on LSL\u2019s Adjusted Basic EPS <span class=\"_ _2\"></span>performance in the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs206\">financial year which they become exercisable:<span class=\"_ _2d2\"> </span></div><div class=\"gs207\"><table class=\"s w16e h112\" id=\"_d9938615-7f55-48ed-b4e5-7a8d9ee480c9\"><tr><td></td><td></td><td class=\"t m0 x582 h8b y2251 ffb fs11 fc7 sc0 ls1 ws0\">L<span class=\"_ _0\"></span>TIP 2025 </td><td class=\"t m0 x5c5 h1d y2251 ffd fs11 fc7 sc0 ls1 ws0\">L<span class=\"_ _0\"></span>TIP 2024<span class=\"ffc\"> </span></td><td class=\"t m0 x5c6 h1d y2251 ffd fs11 fc7 sc0 ls1 ws0\">L<span class=\"_ _0\"></span>TIP 2023<span class=\"ffc\"> </span></td><td class=\"t m0 x5c7 h1d y2251 ffd fs11 fc7 sc0 ls1 ws0\">L<span class=\"_ _0\"></span>TIP 2022<span class=\"ffc\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x466 h8b y2252 ffb fs11 fc7 sc0 ls1 ws0\">EPS (pence)<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x467 h1d y2252 ffd fs11 fc7 sc0 ls1 ws0\">EPS (pence)<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x5c8 h1d y2252 ffd fs11 fc7 sc0 ls1 ws0\">EPS (pence)<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x5c9 h1d y2252 ffd fs11 fc7 sc0 ls1 ws0\">EPS (pence)<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y20b3 w16f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100% vest<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ca y20b3 w170 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(more than or equal to)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5cb y20b3 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">34.0<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5cc y20b3 w6d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">32.5<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5cd y20b3 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">24.0<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ce y20b3 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">52.8<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21d9 w171 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">25% vest<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5cf y21d9 w172 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(equal to)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d0 y21d9 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">28.0<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d1 y21d9 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">26.5<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d2 y21d9 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">16.0<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d3 y21d9 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">46.9<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b5 w173 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Straigh<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>-line vesting<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d4 y20b5 w174 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(be<span class=\"_ _2\"></span>tween)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d5 y20b5 w175 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">28.0-34.0<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d6 y20b5 w176 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">26.5-32.5<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d7 y20b5 w177 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">16.0 \u2013 24.0<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d8 y20b5 w177 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">46.9 \u2013 52.8<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w178 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">No options vest<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d9 y20b6 w179 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(less than)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5da y20b6 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">28.0<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5db y20b6 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">26.5<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5dc y20b6 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">16.0<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5dd y20b6 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">46.9<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs208\">In 2025, the Group has introduced <span class=\"_ _2\"></span>a second LTIP scheme. Under this plan, <span class=\"_ _2\"></span>participants receive nil-cost options over the Grou<span class=\"_ _2\"></span>p\u2019s ordinary shares </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs209\">which may vest in two tranches, <span class=\"_ _2\"></span>subject to continued service to the relevant <span class=\"_ _2\"></span>vesting date and achievement of share-price <span class=\"_ _2\"></span>based performance </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs20a\">conditions measured over the three and <span class=\"_ _2\"></span>five year periods to 31 December 2027 <span class=\"_ _2\"></span>(the First Vesting Date) and 31 December <span class=\"_ _2\"></span>2029 (the Second </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs20b\">Vesting Date). The Board has discretion, <span class=\"_ _2\"></span>but not an obligation, to settle in <span class=\"_ _2\"></span>cash. The awards are accounted for as <span class=\"_ _2\"></span>equity-settled share-based </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs20c\">payments under IFRS 2.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hd4 ff13 fs24 fc6 sc0 ls70 ws9e gs20d\">V<span class=\"_ _2\"></span>esting conditions<span class=\"_ _2\"></span>:<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs20e\">For the second LTIP options granted, <span class=\"_ _2\"></span>the options will vest based on the <span class=\"_ _2\"></span>average market value of a share over <span class=\"_ _2\"></span>the 60-day period ending on the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs20f\">respective vesting dates. For the 2025 <span class=\"_ _2\"></span>LTIP grant, these vesting dates are 31 <span class=\"_ _2\"></span>December 2027 and 31 December 2029. Vesting <span class=\"_ _2\"></span>condition are as </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs210\">follows:<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffc fs8 fca sc0 ls14 ws11 gs211\">\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">First Vesting Date (31 December 2027)</span></div><div class=\"t m0 h13 ffc fs8 fc8 sc0 ls1 ws0 gs212\"> <span class=\"_ _211\"></span><span class=\"ff50\">\u2014<span class=\"_ _1b7\"> </span><span class=\"ffd ls14 ws11\">12.5% vesting at an average share price of \u00a33.70;</span></span></div><div class=\"t m0 h13 ffc fs8 fc8 sc0 ls1 ws0 gs213\"> <span class=\"_ _211\"></span><span class=\"ff50\">\u2014<span class=\"_ _1b7\"> </span><span class=\"ffd ls14 ws11\">50% vesting at an average share price of \u00a34.23;</span></span></div><div class=\"t m0 h13 ffc fs8 fc8 sc0 ls1 ws0 gs214\"> <span class=\"_ _211\"></span><span class=\"ff50\">\u2014<span class=\"_ _1b7\"> </span><span class=\"ffd ls14 ws11\">between these values, vesting increases on a straight-line basis;</span></span></div><div class=\"t m0 h13 ffc fs8 fc8 sc0 ls1 ws0 gs215\"> <span class=\"_ _211\"></span><span class=\"ff50\">\u2014<span class=\"_ _1b7\"> </span><span class=\"ffd ls14 ws11\">below \u00a33.70, no awards vest on the First Vesting Date.<span class=\"_ _2d2\"> </span></span></span></div><div class=\"t m0 h13 ffc fs8 fca sc0 ls14 ws11 gs216\">\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">Second Vesting Date (31 December 2029)</span></div><div class=\"t m0 h13 ffc fs8 fc8 sc0 ls1 ws0 gs217\"> <span class=\"_ _211\"></span><span class=\"ff50\">\u2014<span class=\"_ _1b7\"> </span><span class=\"ffd ls14 ws11\">25% vesting at an average share price of \u00a34.48;</span></span></div><div class=\"t m0 h13 ffc fs8 fc8 sc0 ls1 ws0 gs218\"> <span class=\"_ _211\"></span><span class=\"ff50\">\u2014<span class=\"_ _1b7\"> </span><span class=\"ffd ls14 ws11\">100% vesting at an average share price of \u00a35.59;</span></span></div><div class=\"t m0 h13 ffc fs8 fc8 sc0 ls1 ws0 gs219\"> <span class=\"_ _211\"></span><span class=\"ff50\">\u2014<span class=\"_ _1b7\"> </span><span class=\"ffd ls14 ws11\">between these values, vesting increases on a straight-line basis;</span></span></div><div class=\"t m0 h13 ffc fs8 fc8 sc0 ls1 ws0 gs21a\"> <span class=\"_ _211\"></span><span class=\"ff50\">\u2014<span class=\"_ _1b7\"> </span><span class=\"ffd ls14 ws11\">below \u00a34.48, no additional awards vest on the Second Vesting <span class=\"_ _2\"></span>Date.<span class=\"_ _2d2\"> </span></span></span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs21b\">The second tranche uses the remaining <span class=\"_ _2\"></span>portion of the award, being 1 minus <span class=\"_ _2\"></span>the first vesting percentage. If the second <span class=\"_ _2\"></span>vesting hurdle is not </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs21c\">achieved, no further vesting occurs on <span class=\"_ _2\"></span>the second vesting date, but any shares <span class=\"_ _2\"></span>already vested at the first vesting date <span class=\"_ _2\"></span>are unaffected.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hbf ff16 fs24 fc6 sc0 ls2e ws2d gs21e\">Com<span class=\"_ _1\"></span>pany sto<span class=\"_ _1\"></span>ck opti<span class=\"_ _1\"></span>on plan (CSO<span class=\"_ _1\"></span>P)<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs21f\">The Group operates a CSOP (an <span class=\"_ _2\"></span>equity-settled share-based remuneration scheme) for certain employees. <span class=\"_ _2\"></span>Under the CSOP the options vest if <span class=\"_ _2\"></span>the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs220\">individual remains an employee of the <span class=\"_ _2\"></span>Group after a three-year period, unless the <span class=\"_ _2\"></span>individual has left under certain \u2018good <span class=\"_ _2\"></span>leaver\u2019 terms in which </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs221\">case the options may vest earlier. <span class=\"_ _2\"></span>There are no cash settlement alternatives.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h6f ffb fs24 fc6 sc0 ls70 ws6b gs222\">SA<span class=\"_ _2\"></span>YE (<span class=\"_ _2\"></span>save-as-you-<span class=\"_ _1\"></span>earn<span class=\"_ _2\"></span>) scheme<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs223\">The Group has offered options under <span class=\"_ _2\"></span>the SAYE scheme (an equity-settled share-based <span class=\"_ _2\"></span>remuneration scheme) in each of 2021, 2023, <span class=\"_ _2\"></span>2024 and </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs224\">2025 years. All these offers were <span class=\"_ _2\"></span>open to all qualifying employees and provide <span class=\"_ _2\"></span>for an exercise price equal to the <span class=\"_ _2\"></span>daily average market price on the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs225\">date of grant. The options will <span class=\"_ _2\"></span>vest if the employee remains in service <span class=\"_ _2\"></span>for the full duration of the option <span class=\"_ _2\"></span>scheme (three years). There are no cash </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs226\">settlement alternatives.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h6f ffb fs24 fc6 sc0 ls99 wsac gs227\">All employee share award<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs228\">The Group launched its second free <span class=\"_ _2\"></span>share award (an equity-settled share-based remuneration <span class=\"_ _2\"></span>scheme) under its SIP Plan in 2022. <span class=\"_ _2\"></span>The award was </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs229\">\u00a3500 worth of shares per full-time <span class=\"_ _2\"></span>employee and a pro-rated award for all <span class=\"_ _2\"></span>part-time employees. This award offer was made <span class=\"_ _2\"></span>to LSL employees </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs22a\">who had joined the Group on <span class=\"_ _2\"></span>or before 28 February 2022 and remain <span class=\"_ _2\"></span>employed and not serving notice at <span class=\"_ _2\"></span>the date the shares are awarded in </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs22b\">April 2022. The awards will normally <span class=\"_ _2\"></span>become available for employees once they have <span class=\"_ _2\"></span>been held in the SIP for three <span class=\"_ _2\"></span>years or more. There are no </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs22c\">cash settlement alternatives.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs22d\">The Group\u2019s first free share scheme <span class=\"_ _2\"></span>(an equity-settled share-based remuneration scheme) awarded \u00a3500 <span class=\"_ _2\"></span>worth of shares per full-time employee </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs22e\">and a pro-rated award for all <span class=\"_ _2\"></span>part-time employees who had joined the Group <span class=\"_ _2\"></span>on or before 31 March 2020 and <span class=\"_ _2\"></span>were still employed and not serving </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs22f\">notice at the time the grant <span class=\"_ _2\"></span>was made on 1 October 2020. The <span class=\"_ _2\"></span>awards will normally become available for employees <span class=\"_ _2\"></span>once they have been held in </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs230\">the SIP plan for three years <span class=\"_ _2\"></span>or more. There are no cash settlement <span class=\"_ _2\"></span>alternatives.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h6f ffb fs24 fc6 sc0 ls70 ws6b gs231\">Movements during the y<span class=\"_ _2\"></span>ear<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs232\">The following table illustrates the number <span class=\"_ _2\"></span>and weighted average exercise prices of, and <span class=\"_ _2\"></span>movements in, share options during the <span class=\"_ _2\"></span>year:<span class=\"_ _2d2\"> </span></div><div class=\"gs233\"><table class=\"s w17a h113\" id=\"_9003015f-da13-4e9d-9c6e-4c7cd3354b45\"><tr><td></td><td class=\"c n x5de y2253 w13a h104\"><div class=\"t m0 x1b6 h1d y2197 ffb fs11 fc7 sc0 ls1 ws0\">2025<span class=\"_ _2d2\"> </span></div></td><td></td><td class=\"c n x5df y2253 w13a h104\"><div class=\"t m0 x1b6 h1d y2197 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"_ _2d2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x3f2 h8b y2254 ffb fs11 fc7 sc0 ls1 ws0\">Weigh<span class=\"_ _2\"></span>ted  </td><td></td><td class=\"t m0 x1fd h4a y2254 ffc fs11 fc7 sc0 ls1 ws0\">W<span class=\"_ _2\"></span>eighted  </td><td></td></tr><tr><td></td><td class=\"t m0 x5e0 h8b y2255 ffb fs11 fc7 sc0 ls1 ws0\">aver<span class=\"_ _2\"></span>age ex<span class=\"_ _2\"></span>ercise  </td><td></td><td class=\"t m0 x5e1 h4a y2255 ffc fs11 fc7 sc0 ls1 ws0\">aver<span class=\"_ _2\"></span>age ex<span class=\"_ _2\"></span>ercise  </td><td></td></tr><tr><td></td><td class=\"t m0 x5e2 h8b y2256 ffb fs11 fc7 sc0 ls1 ws0\">price<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x5e3 h8b y2257 ffb fs11 fc7 sc0 ls1 ws0\">Number<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x200 h4a y2256 ffc fs11 fc7 sc0 ls1 ws0\">price<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x5e4 h4a y2257 ffc fs11 fc7 sc0 ls1 ws0\">Number<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2176 w17b he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Outstanding a<span class=\"_ _2\"></span>t 1 January<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5e5 y2176 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">0.85<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5e6 y2176 w140 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">4,003,768<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5e7 y2176 w6d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">0.87<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5e8 y2176 w17c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">4,065,279<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2177 w17d he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Gran<span class=\"_ _2\"></span>ted during the year<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5e9 y2177 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">0.99<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ea y2177 w140 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">1,062,798<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5eb y2177 w6d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">0.77<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ec y2177 w17c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,283,552<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x1b7 y2259 w17e h114\"><div class=\"t m0 x1b6 h14 y216a ffc fs8 fc3 sc0 ls1 ws0\">Exer<span class=\"_ _2\"></span>cised during the year</div><div class=\"t m0 x5ed h3a y2258 ffd fs19 fc3 sc0 ls1 ws0\">1<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ee y2178 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">0.38<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ef y2178 w1a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(103,505)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5f0 y2178 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">0.37<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5f1 y2178 w1b he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(383,216)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w17f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Lapsed during the year<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5f2 y2179 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">0.83<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5f3 y2179 w180 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(1,453,192)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5f4 y2179 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1.04<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5f5 y2179 w181 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(961,847)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w182 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Outstanding a<span class=\"_ _2\"></span>t 31 December<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5f6 y20b6 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">0.91<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5f7 y20b6 w183 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3,509,869<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5f8 y20b6 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">0.85<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5f9 y20b6 w17c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">4,003,768<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m0 h3a ffd fs19 fc3 sc0 ls1 ws0 gs234\">1</div><div class=\"t m0 h8c ffd fs33 fc8 sc0 ls7e ws78 gs235\"> The weighted average share price at <span class=\"_ _2\"></span>the date of exercise of these options was <span class=\"_ _2\"></span>\u00a32.82 in 2025 (2024: \u00a32.73)<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffc fs8 fca sc0 ls14 ws11 gs236\">\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">There were no cancellations or modifications <span class=\"_ _2\"></span>to the awards in 2025 or 2024.<span class=\"_ _2d2\"> </span></span></div><div class=\"t m0 h13 ffc fs8 fca sc0 ls14 ws11 gs237\">\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">The weighted average remaining contractual life <span class=\"_ _2\"></span>for the share options outstanding as <span class=\"_ _2\"></span>at 31 December 2025 was 1.55 years <span class=\"_ _2\"></span>(2024: 1.53 years).<span class=\"_ _2d2\"> </span></span></div><div class=\"t m0 h13 ffc fs8 fca sc0 ls14 ws11 gs238\">\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">The weighted average fair value of <span class=\"_ _2\"></span>options granted during the year was \u00a31.33 <span class=\"_ _2\"></span>(2024: \u00a32.39).<span class=\"_ _2d2\"> </span></span></div><div class=\"t m0 h13 ffc fs8 fca sc0 ls14 ws11 gs239\">\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">The range of exercise prices for <span class=\"_ _2\"></span>options outstanding at the end of the <span class=\"_ _2\"></span>year was \u00a3nil to \u00a33.64 (2024: \u00a3nil <span class=\"_ _2\"></span>to \u00a33.64).<span class=\"_ _2d2\"> </span></span></div><div class=\"t m0 h13 ffc fs8 fca sc0 ls14 ws11 gs23a\">\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">335,235 share options were exercisable as <span class=\"_ _2\"></span>at 31 December 2025.<span class=\"_ _2d2\"> </span></span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs23b\">The following tables list the inputs <span class=\"_ _2\"></span>to the models used for the new <span class=\"_ _2\"></span>plans for the years ended 31 December <span class=\"_ _2\"></span>2025 and 2024, respectively:<span class=\"_ _2d2\"> </span></div><div class=\"gs23c\"><table class=\"s w184 hff\" id=\"_30ba59cb-cc54-46f3-9d55-ed511ebab2e2\"><tr><td></td><td class=\"t m0 x5fa h8b y225a ffb fs11 fc7 sc0 ls1 ws0\">L<span class=\"_ _0\"></span>TIP  </td><td class=\"t m0 x5e2 h8b y225a ffb fs11 fc7 sc0 ls1 ws0\">L<span class=\"_ _0\"></span>TIP  </td><td class=\"t m0 x1ff h8b y225a ffb fs11 fc7 sc0 ls1 ws0\">SA<span class=\"_ _0\"></span>YE  </td><td class=\"t m0 x5fb h1d y225a ffd fs11 fc7 sc0 ls1 ws0\">L<span class=\"_ _0\"></span>TIP <span class=\"ffc\"> </span></td><td class=\"t m0 x3d5 h1d y225a ffd fs11 fc7 sc0 ls1 ws0\">SA<span class=\"_ _0\"></span>YE <span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x5fc h8b y225b ffb fs11 fc7 sc0 ls1 ws0\">2025<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x54b h8b y225b ffb fs11 fc7 sc0 ls1 ws0\">2025<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1ff h8b y225b ffb fs11 fc7 sc0 ls1 ws0\">2025<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x200 h1d y225b ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x3af h1d y225b ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y20b0 w185 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Option pricing model used<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5fd y20b0 w186 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">Monte Carlo<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5fe y20b0 w186 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">Monte Carlo<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ff y20b0 w187 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">Black Scholes<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x600 y20b0 w188 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Black Scholes<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x601 y20b0 w188 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Black Scholes<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y211e w189 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">W<span class=\"_ _2\"></span>eighted a<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>age share price at gr<span class=\"_ _2\"></span>ant da<span class=\"_ _2\"></span>te (\u00a3)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x602 y211e w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3.26<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x603 y211e w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">2.67<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x604 y211e w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">2.48<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x605 y211e w6d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2.98<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x591 y211e w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2.82<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2176 w18a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Exer<span class=\"_ _2\"></span>cise price (\u00a3)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x606 y2176 wa9 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x607 y2176 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x608 y2176 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">2.04<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x609 y2176 w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60a y2176 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2.46<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2177 w18b he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Expected lif<span class=\"_ _2\"></span>e of options (year<span class=\"_ _2\"></span>s)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60b y2177 w18c he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">4.5<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60c y2177 w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x48d y2177 w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60d y2177 w2f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60e y2177 w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w18d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Expected vola<span class=\"_ _2\"></span>tility (%)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60f y2178 wb0 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">86<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x610 y2178 w20 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">62<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x611 y2178 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">100<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x612 y2178 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x613 y2178 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w18e he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Expected dividend yield (%)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x614 y2179 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3.50<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x615 y2179 w18f he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3.60<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x616 y2179 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3.40<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x617 y2179 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3.69<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x618 y2179 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1.06<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w190 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Risk free int<span class=\"_ _2\"></span>erest r<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>e (%)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x619 y20b6 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3.66<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x61a y20b6 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3.82<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x61b y20b6 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3.62<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x61c y20b6 w6d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">4.54<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x61d y20b6 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">4.36<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs23e\">The volatility assumption, measured at the <span class=\"_ _2\"></span>standard deviation of expected share price returns, <span class=\"_ _2\"></span>is based on statistical analysis of historical <span class=\"_ _2\"></span>share </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs23f\">price. The dividend yield assumption is <span class=\"_ _2\"></span>based on the fact that the shares <span class=\"_ _2\"></span>awarded are not eligible to receive dividend<span class=\"_ _2\"></span>s until the end of the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs240\">vesting period. The total cost recognised <span class=\"_ _2\"></span>for equity-settled transactions is as follows:<span class=\"_ _2d2\"> </span></div><div class=\"gs241\"><table class=\"s w191 h115\" id=\"_590fda60-6b9c-4871-a154-ec03ec72a673\"><tr><td></td><td class=\"t m0 x1b0 h8b y225c ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y225c ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y225d ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y225d ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y20b6 w192 he3\"><div class=\"t m0 x1b6 h11 y2137 ffc fs8 fc3 sc0 ls1 ws0\">Share-based pa<span class=\"_ _2\"></span>yment charg<span class=\"_ _2\"></span>e during the year<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x533 y20b6 w6b he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">1,597<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x61e y20b6 w27 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">920<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs242\">A charge of \u00a31.6m (2024: charge <span class=\"_ _2\"></span>of \u00a30.9m) relates to employees of the <span class=\"_ _2\"></span>Group.<span class=\"_ _2d2\"> </span></div>29. <span class=\"_ _b6\"> </span> <span class=\"_ _18\"></span>Pens<span class=\"_ _1\"></span>ion co<span class=\"_ _1\"></span>sts an<span class=\"_ _1\"></span>d comm<span class=\"_ _1\"></span>itme<span class=\"_ _1\"></span>nts<span class=\"_ _2d2\"> </span>The Group operates defined contribution <span class=\"_ _2\"></span>pension schemes for certain Executive Directors and <span class=\"_ _2\"></span>certain employees. The assets of the schemes <span class=\"_ _2\"></span>are held separately from those of the <span class=\"_ _2\"></span>Group in independently administered funds, the <span class=\"_ _2\"></span>total contributions to the defined contribution schemes <span class=\"_ _2\"></span>in the year were \u00a34.7m (2024: \u00a34.4m). At <span class=\"_ _2\"></span>the 31 December 2025, there were outstanding <span class=\"_ _2\"></span>pension contributions of \u00a30.6m (2024: \u00a30.6m) included <span class=\"_ _2\"></span>in trade and other payables",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-12": {
   "value": "15. <span class=\"_ _bc\"> </span> <span class=\"_ _18\"></span>Direc<span class=\"_ _1\"></span>tors and employees<span class=\"_ _2d2\"> </span>Remuneration of<span class=\"_ _2\"></span> Director<span class=\"_ _1\"></span>s<span class=\"_ _2d2\"> </span><table class=\"s w15b h10e\" id=\"_c4dbfaf3-0c44-48f8-be2b-e78fa33e376d\"><tr><td></td><td></td><td class=\"t m0 x570 h1d y2243 ffd fs11 fc7 sc0 ls88 ws84\">Restated<span class=\"ffc ls1 ws0\"> </span></td></tr><tr><td></td><td class=\"t m0 x200 h8b y2244 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x3af h1d y2245 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x204 h8b y2246 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y2247 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c x1b7 y2177 w15c h10f\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Director<span class=\"_ _2\"></span>s\u2019 remuner<span class=\"_ _2\"></span>ation (short<span class=\"_ _2\"></span>-term bene<span class=\"_ _2\"></span>fits)</div><div class=\"t m0 x5af h3a y2248 ffd fs19 fc3 sc0 ls1 ws0\">1<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b0 y2177 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">1,769<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b1 y2177 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1,728<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w15d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Contributions to money pur<span class=\"_ _2\"></span>chase pensions schemes (post<span class=\"_ _0\"></span>-employment benefits)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x40f y2178 w15 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b2 y2178 w15 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w15e he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Aggrega<span class=\"_ _2\"></span>te gains on e<span class=\"_ _2\"></span>x<span class=\"_ _2\"></span>ercise of share-based pa<span class=\"_ _2\"></span>yment aw<span class=\"_ _2\"></span>ards<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b3 y2179 w15f he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">-<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b4 y2179 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">155<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x515 y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">1,771<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x516 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1,885<span class=\"_ _2d2\"> </span></div></td></tr></table>1 <span class=\"_ _b3\"> </span> <span class=\"_ _18\"></span>Directors\u2019 remuneration (short-term benefits) excludes the value of share awards (inclu<span class=\"_ _2\"></span>ding the value of matching shares, dividend shares <span class=\"_ _2\"></span>and free share awards) that vested in the year amounting to <span class=\"_ _2\"></span>\u00a3nil (2024: \u00a3nil). Included within this amount <span class=\"_ _2\"></span>are accrued bonuses of \u00a30.2m (2024: \u00a30.6m).<span class=\"_ _2d2\"> </span>The number of Directors who were <span class=\"_ _2\"></span>members of Group money purchase pension schemes <span class=\"_ _2\"></span>during the year totalled 2 (2024: 2).<span class=\"_ _2d2\"> </span>The remuneration of the highest paid <span class=\"_ _2\"></span>Director is disclosed within the Directors\u2019 Remuneration <span class=\"_ _2\"></span>Report.<span class=\"_ _2d2\"> </span>Remuneration of<span class=\"_ _2\"></span> Key<span class=\"_ _2\"></span> Management <span class=\"_ _2\"></span>Personnel<span class=\"_ _2d2\"> </span><table class=\"s w15b h10b\" id=\"_30158546-14c1-4f7a-b39d-8fef276acb9a\"><tr><td></td><td class=\"t m0 x200 h8b y2249 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x3af h1d y2249 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x204 h8b y224a ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y224a ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c x1b7 y2176 w160 h110\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Key manag<span class=\"_ _2\"></span>ement personnel r<span class=\"_ _2\"></span>emunera<span class=\"_ _2\"></span>tion (short<span class=\"_ _2\"></span>-term benefits)</div><div class=\"t m0 x5b5 h3a y224b ffd fs19 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b0 y2176 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3,264<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b1 y2176 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,618<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2177 w15d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Contributions to money pur<span class=\"_ _2\"></span>chase pensions schemes (post<span class=\"_ _0\"></span>-employment benefits)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b6 y2177 w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">45<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b7 y2177 w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">57<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w161 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>ermination benefits<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b8 y2178 w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">9<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b9 y2178 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">178<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w162 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Share-based pa<span class=\"_ _2\"></span>yments charg<span class=\"_ _2\"></span>e on current incen<span class=\"_ _2\"></span>tive schemes<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ba y2179 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">820<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5bb y2179 w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">59<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x515 y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">4,138<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x516 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,912<span class=\"_ _2d2\"> </span></div></td></tr></table>2 <span class=\"_ _b3\"> </span> <span class=\"_ _18\"></span>Included within this amount are accrued bonuses of \u00a30.9m (2024: \u00a31.4m).<span class=\"_ _2d2\"> </span>Remuneration of Key Management Personnel represents <span class=\"_ _2\"></span>the charge to the income statement in <span class=\"_ _2\"></span>respect of the remuneration of the Group<span class=\"_ _2\"></span> Board, Group Executive Committee members and Company <span class=\"_ _2\"></span>Secretary.<span class=\"_ _2d2\"> </span>Employee nu<span class=\"_ _2\"></span>mbers and costs<span class=\"_ _2d2\"> </span>The Group employs staff in divisional <span class=\"_ _2\"></span>offices and head office. Aggregate payroll costs <span class=\"_ _2\"></span>of these employees, including Directors were:<span class=\"_ _2d2\"> </span><table class=\"s w11b h111\" id=\"_d44395d3-9376-4dc1-8c38-711bac3a8650\"><tr><td></td><td class=\"t m0 x200 h8b y224c ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x3af h1d y224c ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x204 h8b y224d ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y224d ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y211e w163 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">W<span class=\"_ _2\"></span>ages and salaries<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5bc y211e w3c he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">89,567<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5bd y211e w36 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">87,914<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b2 w164 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Social security costs<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5be y20b2 w3c he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">14,162<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5bf y20b2 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">12,437<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b3 w165 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Pension c<span class=\"_ _2\"></span>osts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x59d y20b3 w6b he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">4,677<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x59e y20b3 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">4,406<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21d9 w166 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Subcontr<span class=\"_ _2\"></span>actor cos<span class=\"_ _2\"></span>ts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5c0 y21d9 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">682<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5c1 y21d9 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">443<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w167 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>otal employee costs<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5c2 y2179 w5a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">109,088<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5c3 y2179 w5c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">105,200<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w168 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">Share-based pa<span class=\"_ _2\"></span>yment charge<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x233 y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">1,597<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5c1 y20b6 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">920<span class=\"_ _2d2\"> </span></div></td></tr></table>The average monthly headcount (including Directors <span class=\"_ _2\"></span>but excluding subcontractors) during the year <span class=\"_ _2\"></span>were:<span class=\"_ _2d2\"> </span><table class=\"s w169 h101\" id=\"_d4c4a556-57e3-4488-971f-df544f0efe7e\"><tr><td></td><td></td><td class=\"t m0 x570 h1d y224e ffd fs11 fc7 sc0 ls88 ws84\">Restated<span class=\"ffc ls1 ws0\"> </span></td></tr><tr><td></td><td class=\"t m0 x5c4 h8b y224f ffc fs11 fc7 sc0 ls1 ws0\"> <span class=\"_ _6b\"> </span><span class=\"ffb\">2025<span class=\"_ _2d2\"> </span></span></td><td class=\"t m0 x3af h1d y2250 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y20b2 w16a he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Financial Services<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x21c y20b2 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">389<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x521 y20b2 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">434<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b3 w16b he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Surveying &amp; V<span class=\"_ _0\"></span>aluation<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x267 y20b3 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">1,098<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x1e3 y20b3 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,016<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w16c he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Esta<span class=\"_ _2\"></span>te Agency Fr<span class=\"_ _2\"></span>anchising<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x539 y2178 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">183<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x53a y2178 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">224<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w16d he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Centr<span class=\"_ _2\"></span>al<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x21c y2179 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">106<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x521 y2179 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">103<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x515 y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">1,776<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x516 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,777<span class=\"_ _2d2\"> </span></div></td></tr></table>Share-<span class=\"_ _1\"></span>based payments<span class=\"_ _2d2\"> </span>The Group operates the following equity-settled <span class=\"_ _2\"></span>share-based remuneration schemes:<span class=\"_ _2d2\"> </span>Lon<span class=\"_ _1\"></span>g-ter<span class=\"_ _1\"></span>m incen<span class=\"_ _1\"></span>tive plan (L<span class=\"_ _2\"></span>TIP)<span class=\"_ _2d2\"> </span>The Group operates a LTIP (an <span class=\"_ _2\"></span>equity-settled share-based remuneration scheme) for certain employees. <span class=\"_ _2\"></span>Under the LTIP, the options vest <span class=\"_ _2\"></span>if the individual remains an employee of the <span class=\"_ _2\"></span>Group after a three-year period, unless the <span class=\"_ _2\"></span>individual has left under certain \u2018good <span class=\"_ _2\"></span>leaver\u2019 terms in which case the options may vest earlier <span class=\"_ _2\"></span>providing the performance conditions are met. There <span class=\"_ _2\"></span>are no cash settlement alternatives.<span class=\"_ _2d2\"> </span>V<span class=\"_ _2\"></span>esting conditions<span class=\"_ _2\"></span>:<span class=\"_ _2d2\"> </span>For all LTIP options granted between <span class=\"_ _2\"></span>2022 and 2025, 50% of each award <span class=\"_ _2\"></span>is subject to a market-based performance condition, <span class=\"_ _2\"></span>based on the total shareholder return (TSR) of LSL <span class=\"_ _2\"></span>as compared to a comparator group of <span class=\"_ _2\"></span>FTSE Small Cap, excluding investment trusts, over <span class=\"_ _2\"></span>the three-year performance period (for LTIP 2025 this <span class=\"_ _2\"></span>is 1 January 2025 to 31 December <span class=\"_ _2\"></span>2027):<span class=\"_ _2d2\"> </span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">if the Group is in the <span class=\"_ _2\"></span>top 25% percentile, all of these options <span class=\"_ _2\"></span>will vest;<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">if the Group is at the <span class=\"_ _2\"></span>median, 25% will vest;<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">straight-line vesting between median and top <span class=\"_ _2\"></span>25% percentile; and<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">below the median, no options vest.<span class=\"_ _2d2\"> </span></span>The remaining 50% of each award <span class=\"_ _2\"></span>is subject to a non-market-based performance <span class=\"_ _2\"></span>condition, based on LSL\u2019s Adjusted Basic EPS <span class=\"_ _2\"></span>performance in the financial year which they become exercisable:<span class=\"_ _2d2\"> </span><table class=\"s w16e h112\" id=\"_d9938615-7f55-48ed-b4e5-7a8d9ee480c9\"><tr><td></td><td></td><td class=\"t m0 x582 h8b y2251 ffb fs11 fc7 sc0 ls1 ws0\">L<span class=\"_ _0\"></span>TIP 2025 </td><td class=\"t m0 x5c5 h1d y2251 ffd fs11 fc7 sc0 ls1 ws0\">L<span class=\"_ _0\"></span>TIP 2024<span class=\"ffc\"> </span></td><td class=\"t m0 x5c6 h1d y2251 ffd fs11 fc7 sc0 ls1 ws0\">L<span class=\"_ _0\"></span>TIP 2023<span class=\"ffc\"> </span></td><td class=\"t m0 x5c7 h1d y2251 ffd fs11 fc7 sc0 ls1 ws0\">L<span class=\"_ _0\"></span>TIP 2022<span class=\"ffc\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x466 h8b y2252 ffb fs11 fc7 sc0 ls1 ws0\">EPS (pence)<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x467 h1d y2252 ffd fs11 fc7 sc0 ls1 ws0\">EPS (pence)<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x5c8 h1d y2252 ffd fs11 fc7 sc0 ls1 ws0\">EPS (pence)<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x5c9 h1d y2252 ffd fs11 fc7 sc0 ls1 ws0\">EPS (pence)<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y20b3 w16f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100% vest<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ca y20b3 w170 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(more than or equal to)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5cb y20b3 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">34.0<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5cc y20b3 w6d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">32.5<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5cd y20b3 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">24.0<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ce y20b3 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">52.8<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21d9 w171 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">25% vest<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5cf y21d9 w172 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(equal to)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d0 y21d9 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">28.0<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d1 y21d9 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">26.5<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d2 y21d9 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">16.0<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d3 y21d9 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">46.9<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b5 w173 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Straigh<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>-line vesting<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d4 y20b5 w174 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(be<span class=\"_ _2\"></span>tween)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d5 y20b5 w175 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">28.0-34.0<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d6 y20b5 w176 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">26.5-32.5<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d7 y20b5 w177 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">16.0 \u2013 24.0<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d8 y20b5 w177 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">46.9 \u2013 52.8<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w178 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">No options vest<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d9 y20b6 w179 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(less than)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5da y20b6 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">28.0<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5db y20b6 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">26.5<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5dc y20b6 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">16.0<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5dd y20b6 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">46.9<span class=\"_ _2d2\"> </span></div></td></tr></table>In 2025, the Group has introduced <span class=\"_ _2\"></span>a second LTIP scheme. Under this plan, <span class=\"_ _2\"></span>participants receive nil-cost options over the Grou<span class=\"_ _2\"></span>p\u2019s ordinary shares which may vest in two tranches, <span class=\"_ _2\"></span>subject to continued service to the relevant <span class=\"_ _2\"></span>vesting date and achievement of share-price <span class=\"_ _2\"></span>based performance conditions measured over the three and <span class=\"_ _2\"></span>five year periods to 31 December 2027 <span class=\"_ _2\"></span>(the First Vesting Date) and 31 December <span class=\"_ _2\"></span>2029 (the Second Vesting Date). The Board has discretion, <span class=\"_ _2\"></span>but not an obligation, to settle in <span class=\"_ _2\"></span>cash. The awards are accounted for as <span class=\"_ _2\"></span>equity-settled share-based payments under IFRS 2.<span class=\"_ _2d2\"> </span>V<span class=\"_ _2\"></span>esting conditions<span class=\"_ _2\"></span>:<span class=\"_ _2d2\"> </span>For the second LTIP options granted, <span class=\"_ _2\"></span>the options will vest based on the <span class=\"_ _2\"></span>average market value of a share over <span class=\"_ _2\"></span>the 60-day period ending on the respective vesting dates. For the 2025 <span class=\"_ _2\"></span>LTIP grant, these vesting dates are 31 <span class=\"_ _2\"></span>December 2027 and 31 December 2029. Vesting <span class=\"_ _2\"></span>condition are as follows:<span class=\"_ _2d2\"> </span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">First Vesting Date (31 December 2027)</span> <span class=\"_ _211\"></span><span class=\"ff50\">\u2014<span class=\"_ _1b7\"> </span><span class=\"ffd ls14 ws11\">12.5% vesting at an average share price of \u00a33.70;</span></span> <span class=\"_ _211\"></span><span class=\"ff50\">\u2014<span class=\"_ _1b7\"> </span><span class=\"ffd ls14 ws11\">50% vesting at an average share price of \u00a34.23;</span></span> <span class=\"_ _211\"></span><span class=\"ff50\">\u2014<span class=\"_ _1b7\"> </span><span class=\"ffd ls14 ws11\">between these values, vesting increases on a straight-line basis;</span></span> <span class=\"_ _211\"></span><span class=\"ff50\">\u2014<span class=\"_ _1b7\"> </span><span class=\"ffd ls14 ws11\">below \u00a33.70, no awards vest on the First Vesting Date.<span class=\"_ _2d2\"> </span></span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">Second Vesting Date (31 December 2029)</span> <span class=\"_ _211\"></span><span class=\"ff50\">\u2014<span class=\"_ _1b7\"> </span><span class=\"ffd ls14 ws11\">25% vesting at an average share price of \u00a34.48;</span></span> <span class=\"_ _211\"></span><span class=\"ff50\">\u2014<span class=\"_ _1b7\"> </span><span class=\"ffd ls14 ws11\">100% vesting at an average share price of \u00a35.59;</span></span> <span class=\"_ _211\"></span><span class=\"ff50\">\u2014<span class=\"_ _1b7\"> </span><span class=\"ffd ls14 ws11\">between these values, vesting increases on a straight-line basis;</span></span> <span class=\"_ _211\"></span><span class=\"ff50\">\u2014<span class=\"_ _1b7\"> </span><span class=\"ffd ls14 ws11\">below \u00a34.48, no additional awards vest on the Second Vesting <span class=\"_ _2\"></span>Date.<span class=\"_ _2d2\"> </span></span></span>The second tranche uses the remaining <span class=\"_ _2\"></span>portion of the award, being 1 minus <span class=\"_ _2\"></span>the first vesting percentage. If the second <span class=\"_ _2\"></span>vesting hurdle is not achieved, no further vesting occurs on <span class=\"_ _2\"></span>the second vesting date, but any shares <span class=\"_ _2\"></span>already vested at the first vesting date <span class=\"_ _2\"></span>are unaffected.<span class=\"_ _2d2\"> </span>Com<span class=\"_ _1\"></span>pany sto<span class=\"_ _1\"></span>ck opti<span class=\"_ _1\"></span>on plan (CSO<span class=\"_ _1\"></span>P)<span class=\"_ _2d2\"> </span>The Group operates a CSOP (an <span class=\"_ _2\"></span>equity-settled share-based remuneration scheme) for certain employees. <span class=\"_ _2\"></span>Under the CSOP the options vest if <span class=\"_ _2\"></span>the individual remains an employee of the <span class=\"_ _2\"></span>Group after a three-year period, unless the <span class=\"_ _2\"></span>individual has left under certain \u2018good <span class=\"_ _2\"></span>leaver\u2019 terms in which case the options may vest earlier. <span class=\"_ _2\"></span>There are no cash settlement alternatives.<span class=\"_ _2d2\"> </span>SA<span class=\"_ _2\"></span>YE (<span class=\"_ _2\"></span>save-as-you-<span class=\"_ _1\"></span>earn<span class=\"_ _2\"></span>) scheme<span class=\"_ _2d2\"> </span>The Group has offered options under <span class=\"_ _2\"></span>the SAYE scheme (an equity-settled share-based <span class=\"_ _2\"></span>remuneration scheme) in each of 2021, 2023, <span class=\"_ _2\"></span>2024 and 2025 years. All these offers were <span class=\"_ _2\"></span>open to all qualifying employees and provide <span class=\"_ _2\"></span>for an exercise price equal to the <span class=\"_ _2\"></span>daily average market price on the date of grant. The options will <span class=\"_ _2\"></span>vest if the employee remains in service <span class=\"_ _2\"></span>for the full duration of the option <span class=\"_ _2\"></span>scheme (three years). There are no cash settlement alternatives.<span class=\"_ _2d2\"> </span>All employee share award<span class=\"_ _2d2\"> </span>The Group launched its second free <span class=\"_ _2\"></span>share award (an equity-settled share-based remuneration <span class=\"_ _2\"></span>scheme) under its SIP Plan in 2022. <span class=\"_ _2\"></span>The award was \u00a3500 worth of shares per full-time <span class=\"_ _2\"></span>employee and a pro-rated award for all <span class=\"_ _2\"></span>part-time employees. This award offer was made <span class=\"_ _2\"></span>to LSL employees who had joined the Group on <span class=\"_ _2\"></span>or before 28 February 2022 and remain <span class=\"_ _2\"></span>employed and not serving notice at <span class=\"_ _2\"></span>the date the shares are awarded in April 2022. The awards will normally <span class=\"_ _2\"></span>become available for employees once they have <span class=\"_ _2\"></span>been held in the SIP for three <span class=\"_ _2\"></span>years or more. There are no cash settlement alternatives.<span class=\"_ _2d2\"> </span>The Group\u2019s first free share scheme <span class=\"_ _2\"></span>(an equity-settled share-based remuneration scheme) awarded \u00a3500 <span class=\"_ _2\"></span>worth of shares per full-time employee and a pro-rated award for all <span class=\"_ _2\"></span>part-time employees who had joined the Group <span class=\"_ _2\"></span>on or before 31 March 2020 and <span class=\"_ _2\"></span>were still employed and not serving notice at the time the grant <span class=\"_ _2\"></span>was made on 1 October 2020. The <span class=\"_ _2\"></span>awards will normally become available for employees <span class=\"_ _2\"></span>once they have been held in the SIP plan for three years <span class=\"_ _2\"></span>or more. There are no cash settlement <span class=\"_ _2\"></span>alternatives.<span class=\"_ _2d2\"> </span>Movements during the y<span class=\"_ _2\"></span>ear<span class=\"_ _2d2\"> </span>The following table illustrates the number <span class=\"_ _2\"></span>and weighted average exercise prices of, and <span class=\"_ _2\"></span>movements in, share options during the <span class=\"_ _2\"></span>year:<span class=\"_ _2d2\"> </span><table class=\"s w17a h113\" id=\"_9003015f-da13-4e9d-9c6e-4c7cd3354b45\"><tr><td></td><td class=\"c n x5de y2253 w13a h104\"><div class=\"t m0 x1b6 h1d y2197 ffb fs11 fc7 sc0 ls1 ws0\">2025<span class=\"_ _2d2\"> </span></div></td><td></td><td class=\"c n x5df y2253 w13a h104\"><div class=\"t m0 x1b6 h1d y2197 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"_ _2d2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x3f2 h8b y2254 ffb fs11 fc7 sc0 ls1 ws0\">Weigh<span class=\"_ _2\"></span>ted  </td><td></td><td class=\"t m0 x1fd h4a y2254 ffc fs11 fc7 sc0 ls1 ws0\">W<span class=\"_ _2\"></span>eighted  </td><td></td></tr><tr><td></td><td class=\"t m0 x5e0 h8b y2255 ffb fs11 fc7 sc0 ls1 ws0\">aver<span class=\"_ _2\"></span>age ex<span class=\"_ _2\"></span>ercise  </td><td></td><td class=\"t m0 x5e1 h4a y2255 ffc fs11 fc7 sc0 ls1 ws0\">aver<span class=\"_ _2\"></span>age ex<span class=\"_ _2\"></span>ercise  </td><td></td></tr><tr><td></td><td class=\"t m0 x5e2 h8b y2256 ffb fs11 fc7 sc0 ls1 ws0\">price<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x5e3 h8b y2257 ffb fs11 fc7 sc0 ls1 ws0\">Number<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x200 h4a y2256 ffc fs11 fc7 sc0 ls1 ws0\">price<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x5e4 h4a y2257 ffc fs11 fc7 sc0 ls1 ws0\">Number<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2176 w17b he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Outstanding a<span class=\"_ _2\"></span>t 1 January<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5e5 y2176 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">0.85<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5e6 y2176 w140 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">4,003,768<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5e7 y2176 w6d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">0.87<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5e8 y2176 w17c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">4,065,279<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2177 w17d he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Gran<span class=\"_ _2\"></span>ted during the year<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5e9 y2177 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">0.99<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ea y2177 w140 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">1,062,798<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5eb y2177 w6d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">0.77<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ec y2177 w17c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,283,552<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x1b7 y2259 w17e h114\"><div class=\"t m0 x1b6 h14 y216a ffc fs8 fc3 sc0 ls1 ws0\">Exer<span class=\"_ _2\"></span>cised during the year</div><div class=\"t m0 x5ed h3a y2258 ffd fs19 fc3 sc0 ls1 ws0\">1<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ee y2178 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">0.38<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ef y2178 w1a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(103,505)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5f0 y2178 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">0.37<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5f1 y2178 w1b he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(383,216)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w17f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Lapsed during the year<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5f2 y2179 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">0.83<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5f3 y2179 w180 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(1,453,192)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5f4 y2179 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1.04<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5f5 y2179 w181 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(961,847)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w182 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Outstanding a<span class=\"_ _2\"></span>t 31 December<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5f6 y20b6 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">0.91<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5f7 y20b6 w183 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3,509,869<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5f8 y20b6 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">0.85<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5f9 y20b6 w17c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">4,003,768<span class=\"_ _2d2\"> </span></div></td></tr></table>1 The weighted average share price at <span class=\"_ _2\"></span>the date of exercise of these options was <span class=\"_ _2\"></span>\u00a32.82 in 2025 (2024: \u00a32.73)<span class=\"_ _2d2\"> </span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">There were no cancellations or modifications <span class=\"_ _2\"></span>to the awards in 2025 or 2024.<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">The weighted average remaining contractual life <span class=\"_ _2\"></span>for the share options outstanding as <span class=\"_ _2\"></span>at 31 December 2025 was 1.55 years <span class=\"_ _2\"></span>(2024: 1.53 years).<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">The weighted average fair value of <span class=\"_ _2\"></span>options granted during the year was \u00a31.33 <span class=\"_ _2\"></span>(2024: \u00a32.39).<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">The range of exercise prices for <span class=\"_ _2\"></span>options outstanding at the end of the <span class=\"_ _2\"></span>year was \u00a3nil to \u00a33.64 (2024: \u00a3nil <span class=\"_ _2\"></span>to \u00a33.64).<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">335,235 share options were exercisable as <span class=\"_ _2\"></span>at 31 December 2025.<span class=\"_ _2d2\"> </span></span>The following tables list the inputs <span class=\"_ _2\"></span>to the models used for the new <span class=\"_ _2\"></span>plans for the years ended 31 December <span class=\"_ _2\"></span>2025 and 2024, respectively:<span class=\"_ _2d2\"> </span><table class=\"s w184 hff\" id=\"_30ba59cb-cc54-46f3-9d55-ed511ebab2e2\"><tr><td></td><td class=\"t m0 x5fa h8b y225a ffb fs11 fc7 sc0 ls1 ws0\">L<span class=\"_ _0\"></span>TIP  </td><td class=\"t m0 x5e2 h8b y225a ffb fs11 fc7 sc0 ls1 ws0\">L<span class=\"_ _0\"></span>TIP  </td><td class=\"t m0 x1ff h8b y225a ffb fs11 fc7 sc0 ls1 ws0\">SA<span class=\"_ _0\"></span>YE  </td><td class=\"t m0 x5fb h1d y225a ffd fs11 fc7 sc0 ls1 ws0\">L<span class=\"_ _0\"></span>TIP <span class=\"ffc\"> </span></td><td class=\"t m0 x3d5 h1d y225a ffd fs11 fc7 sc0 ls1 ws0\">SA<span class=\"_ _0\"></span>YE <span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x5fc h8b y225b ffb fs11 fc7 sc0 ls1 ws0\">2025<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x54b h8b y225b ffb fs11 fc7 sc0 ls1 ws0\">2025<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1ff h8b y225b ffb fs11 fc7 sc0 ls1 ws0\">2025<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x200 h1d y225b ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x3af h1d y225b ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y20b0 w185 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Option pricing model used<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5fd y20b0 w186 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">Monte Carlo<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5fe y20b0 w186 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">Monte Carlo<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ff y20b0 w187 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">Black Scholes<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x600 y20b0 w188 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Black Scholes<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x601 y20b0 w188 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Black Scholes<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y211e w189 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">W<span class=\"_ _2\"></span>eighted a<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>age share price at gr<span class=\"_ _2\"></span>ant da<span class=\"_ _2\"></span>te (\u00a3)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x602 y211e w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3.26<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x603 y211e w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">2.67<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x604 y211e w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">2.48<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x605 y211e w6d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2.98<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x591 y211e w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2.82<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2176 w18a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Exer<span class=\"_ _2\"></span>cise price (\u00a3)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x606 y2176 wa9 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x607 y2176 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x608 y2176 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">2.04<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x609 y2176 w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60a y2176 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2.46<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2177 w18b he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Expected lif<span class=\"_ _2\"></span>e of options (year<span class=\"_ _2\"></span>s)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60b y2177 w18c he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">4.5<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60c y2177 w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x48d y2177 w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60d y2177 w2f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60e y2177 w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w18d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Expected vola<span class=\"_ _2\"></span>tility (%)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60f y2178 wb0 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">86<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x610 y2178 w20 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">62<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x611 y2178 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">100<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x612 y2178 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x613 y2178 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w18e he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Expected dividend yield (%)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x614 y2179 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3.50<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x615 y2179 w18f he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3.60<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x616 y2179 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3.40<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x617 y2179 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3.69<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x618 y2179 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1.06<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w190 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Risk free int<span class=\"_ _2\"></span>erest r<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>e (%)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x619 y20b6 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3.66<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x61a y20b6 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3.82<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x61b y20b6 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3.62<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x61c y20b6 w6d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">4.54<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x61d y20b6 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">4.36<span class=\"_ _2d2\"> </span></div></td></tr></table>The volatility assumption, measured at the <span class=\"_ _2\"></span>standard deviation of expected share price returns, <span class=\"_ _2\"></span>is based on statistical analysis of historical <span class=\"_ _2\"></span>share price. The dividend yield assumption is <span class=\"_ _2\"></span>based on the fact that the shares <span class=\"_ _2\"></span>awarded are not eligible to receive dividend<span class=\"_ _2\"></span>s until the end of the vesting period. The total cost recognised <span class=\"_ _2\"></span>for equity-settled transactions is as follows:<span class=\"_ _2d2\"> </span><table class=\"s w191 h115\" id=\"_590fda60-6b9c-4871-a154-ec03ec72a673\"><tr><td></td><td class=\"t m0 x1b0 h8b y225c ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y225c ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y225d ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y225d ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y20b6 w192 he3\"><div class=\"t m0 x1b6 h11 y2137 ffc fs8 fc3 sc0 ls1 ws0\">Share-based pa<span class=\"_ _2\"></span>yment charg<span class=\"_ _2\"></span>e during the year<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x533 y20b6 w6b he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">1,597<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x61e y20b6 w27 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">920<span class=\"_ _2d2\"> </span></div></td></tr></table>A charge of \u00a31.6m (2024: charge <span class=\"_ _2\"></span>of \u00a30.9m) relates to employees of the <span class=\"_ _2\"></span>Group.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-603": {
   "value": "Remuneration of<span class=\"_ _2\"></span> Director<span class=\"_ _1\"></span>s<span class=\"_ _2d2\"> </span><table class=\"s w15b h10e\" id=\"_c4dbfaf3-0c44-48f8-be2b-e78fa33e376d\"><tr><td></td><td></td><td class=\"t m0 x570 h1d y2243 ffd fs11 fc7 sc0 ls88 ws84\">Restated<span class=\"ffc ls1 ws0\"> </span></td></tr><tr><td></td><td class=\"t m0 x200 h8b y2244 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x3af h1d y2245 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x204 h8b y2246 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y2247 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c x1b7 y2177 w15c h10f\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Director<span class=\"_ _2\"></span>s\u2019 remuner<span class=\"_ _2\"></span>ation (short<span class=\"_ _2\"></span>-term bene<span class=\"_ _2\"></span>fits)</div><div class=\"t m0 x5af h3a y2248 ffd fs19 fc3 sc0 ls1 ws0\">1<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b0 y2177 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">1,769<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b1 y2177 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1,728<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w15d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Contributions to money pur<span class=\"_ _2\"></span>chase pensions schemes (post<span class=\"_ _0\"></span>-employment benefits)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x40f y2178 w15 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b2 y2178 w15 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w15e he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Aggrega<span class=\"_ _2\"></span>te gains on e<span class=\"_ _2\"></span>x<span class=\"_ _2\"></span>ercise of share-based pa<span class=\"_ _2\"></span>yment aw<span class=\"_ _2\"></span>ards<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b3 y2179 w15f he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">-<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b4 y2179 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">155<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x515 y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">1,771<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x516 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1,885<span class=\"_ _2d2\"> </span></div></td></tr></table>1 <span class=\"_ _b3\"> </span> <span class=\"_ _18\"></span>Directors\u2019 remuneration (short-term benefits) excludes the value of share awards (inclu<span class=\"_ _2\"></span>ding the value of matching shares, dividend shares <span class=\"_ _2\"></span>and free share awards) that vested in the year amounting to <span class=\"_ _2\"></span>\u00a3nil (2024: \u00a3nil). Included within this amount <span class=\"_ _2\"></span>are accrued bonuses of \u00a30.2m (2024: \u00a30.6m).<span class=\"_ _2d2\"> </span>The number of Directors who were <span class=\"_ _2\"></span>members of Group money purchase pension schemes <span class=\"_ _2\"></span>during the year totalled 2 (2024: 2).<span class=\"_ _2d2\"> </span>The remuneration of the highest paid <span class=\"_ _2\"></span>Director is disclosed within the Directors\u2019 Remuneration <span class=\"_ _2\"></span>Report.<span class=\"_ _2d2\"> </span>Remuneration of<span class=\"_ _2\"></span> Key<span class=\"_ _2\"></span> Management <span class=\"_ _2\"></span>Personnel<span class=\"_ _2d2\"> </span><table class=\"s w15b h10b\" id=\"_30158546-14c1-4f7a-b39d-8fef276acb9a\"><tr><td></td><td class=\"t m0 x200 h8b y2249 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x3af h1d y2249 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x204 h8b y224a ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y224a ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c x1b7 y2176 w160 h110\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Key manag<span class=\"_ _2\"></span>ement personnel r<span class=\"_ _2\"></span>emunera<span class=\"_ _2\"></span>tion (short<span class=\"_ _2\"></span>-term benefits)</div><div class=\"t m0 x5b5 h3a y224b ffd fs19 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b0 y2176 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3,264<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b1 y2176 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,618<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2177 w15d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Contributions to money pur<span class=\"_ _2\"></span>chase pensions schemes (post<span class=\"_ _0\"></span>-employment benefits)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b6 y2177 w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">45<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b7 y2177 w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">57<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w161 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>ermination benefits<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b8 y2178 w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">9<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5b9 y2178 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">178<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w162 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Share-based pa<span class=\"_ _2\"></span>yments charg<span class=\"_ _2\"></span>e on current incen<span class=\"_ _2\"></span>tive schemes<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ba y2179 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">820<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5bb y2179 w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">59<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x515 y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">4,138<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x516 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,912<span class=\"_ _2d2\"> </span></div></td></tr></table>2 <span class=\"_ _b3\"> </span> <span class=\"_ _18\"></span>Included within this amount are accrued bonuses of \u00a30.9m (2024: \u00a31.4m).<span class=\"_ _2d2\"> </span>Remuneration of Key Management Personnel represents <span class=\"_ _2\"></span>the charge to the income statement in <span class=\"_ _2\"></span>respect of the remuneration of the Group<span class=\"_ _2\"></span> Board, Group Executive Committee members and Company <span class=\"_ _2\"></span>Secretary.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-604": {
   "value": "Share-<span class=\"_ _1\"></span>based payments<span class=\"_ _2d2\"> </span>The Group operates the following equity-settled <span class=\"_ _2\"></span>share-based remuneration schemes:<span class=\"_ _2d2\"> </span>Lon<span class=\"_ _1\"></span>g-ter<span class=\"_ _1\"></span>m incen<span class=\"_ _1\"></span>tive plan (L<span class=\"_ _2\"></span>TIP)<span class=\"_ _2d2\"> </span>The Group operates a LTIP (an <span class=\"_ _2\"></span>equity-settled share-based remuneration scheme) for certain employees. <span class=\"_ _2\"></span>Under the LTIP, the options vest <span class=\"_ _2\"></span>if the individual remains an employee of the <span class=\"_ _2\"></span>Group after a three-year period, unless the <span class=\"_ _2\"></span>individual has left under certain \u2018good <span class=\"_ _2\"></span>leaver\u2019 terms in which case the options may vest earlier <span class=\"_ _2\"></span>providing the performance conditions are met. There <span class=\"_ _2\"></span>are no cash settlement alternatives.<span class=\"_ _2d2\"> </span>V<span class=\"_ _2\"></span>esting conditions<span class=\"_ _2\"></span>:<span class=\"_ _2d2\"> </span>For all LTIP options granted between <span class=\"_ _2\"></span>2022 and 2025, 50% of each award <span class=\"_ _2\"></span>is subject to a market-based performance condition, <span class=\"_ _2\"></span>based on the total shareholder return (TSR) of LSL <span class=\"_ _2\"></span>as compared to a comparator group of <span class=\"_ _2\"></span>FTSE Small Cap, excluding investment trusts, over <span class=\"_ _2\"></span>the three-year performance period (for LTIP 2025 this <span class=\"_ _2\"></span>is 1 January 2025 to 31 December <span class=\"_ _2\"></span>2027):<span class=\"_ _2d2\"> </span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">if the Group is in the <span class=\"_ _2\"></span>top 25% percentile, all of these options <span class=\"_ _2\"></span>will vest;<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">if the Group is at the <span class=\"_ _2\"></span>median, 25% will vest;<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">straight-line vesting between median and top <span class=\"_ _2\"></span>25% percentile; and<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">below the median, no options vest.<span class=\"_ _2d2\"> </span></span>The remaining 50% of each award <span class=\"_ _2\"></span>is subject to a non-market-based performance <span class=\"_ _2\"></span>condition, based on LSL\u2019s Adjusted Basic EPS <span class=\"_ _2\"></span>performance in the financial year which they become exercisable:<span class=\"_ _2d2\"> </span><table class=\"s w16e h112\" id=\"_d9938615-7f55-48ed-b4e5-7a8d9ee480c9\"><tr><td></td><td></td><td class=\"t m0 x582 h8b y2251 ffb fs11 fc7 sc0 ls1 ws0\">L<span class=\"_ _0\"></span>TIP 2025 </td><td class=\"t m0 x5c5 h1d y2251 ffd fs11 fc7 sc0 ls1 ws0\">L<span class=\"_ _0\"></span>TIP 2024<span class=\"ffc\"> </span></td><td class=\"t m0 x5c6 h1d y2251 ffd fs11 fc7 sc0 ls1 ws0\">L<span class=\"_ _0\"></span>TIP 2023<span class=\"ffc\"> </span></td><td class=\"t m0 x5c7 h1d y2251 ffd fs11 fc7 sc0 ls1 ws0\">L<span class=\"_ _0\"></span>TIP 2022<span class=\"ffc\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x466 h8b y2252 ffb fs11 fc7 sc0 ls1 ws0\">EPS (pence)<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x467 h1d y2252 ffd fs11 fc7 sc0 ls1 ws0\">EPS (pence)<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x5c8 h1d y2252 ffd fs11 fc7 sc0 ls1 ws0\">EPS (pence)<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x5c9 h1d y2252 ffd fs11 fc7 sc0 ls1 ws0\">EPS (pence)<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y20b3 w16f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100% vest<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ca y20b3 w170 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(more than or equal to)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5cb y20b3 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">34.0<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5cc y20b3 w6d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">32.5<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5cd y20b3 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">24.0<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ce y20b3 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">52.8<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21d9 w171 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">25% vest<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5cf y21d9 w172 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(equal to)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d0 y21d9 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">28.0<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d1 y21d9 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">26.5<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d2 y21d9 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">16.0<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d3 y21d9 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">46.9<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b5 w173 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Straigh<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>-line vesting<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d4 y20b5 w174 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(be<span class=\"_ _2\"></span>tween)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d5 y20b5 w175 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">28.0-34.0<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d6 y20b5 w176 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">26.5-32.5<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d7 y20b5 w177 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">16.0 \u2013 24.0<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d8 y20b5 w177 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">46.9 \u2013 52.8<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w178 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">No options vest<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5d9 y20b6 w179 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(less than)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5da y20b6 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">28.0<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5db y20b6 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">26.5<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5dc y20b6 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">16.0<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5dd y20b6 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">46.9<span class=\"_ _2d2\"> </span></div></td></tr></table>In 2025, the Group has introduced <span class=\"_ _2\"></span>a second LTIP scheme. Under this plan, <span class=\"_ _2\"></span>participants receive nil-cost options over the Grou<span class=\"_ _2\"></span>p\u2019s ordinary shares which may vest in two tranches, <span class=\"_ _2\"></span>subject to continued service to the relevant <span class=\"_ _2\"></span>vesting date and achievement of share-price <span class=\"_ _2\"></span>based performance conditions measured over the three and <span class=\"_ _2\"></span>five year periods to 31 December 2027 <span class=\"_ _2\"></span>(the First Vesting Date) and 31 December <span class=\"_ _2\"></span>2029 (the Second Vesting Date). The Board has discretion, <span class=\"_ _2\"></span>but not an obligation, to settle in <span class=\"_ _2\"></span>cash. The awards are accounted for as <span class=\"_ _2\"></span>equity-settled share-based payments under IFRS 2.<span class=\"_ _2d2\"> </span>V<span class=\"_ _2\"></span>esting conditions<span class=\"_ _2\"></span>:<span class=\"_ _2d2\"> </span>For the second LTIP options granted, <span class=\"_ _2\"></span>the options will vest based on the <span class=\"_ _2\"></span>average market value of a share over <span class=\"_ _2\"></span>the 60-day period ending on the respective vesting dates. For the 2025 <span class=\"_ _2\"></span>LTIP grant, these vesting dates are 31 <span class=\"_ _2\"></span>December 2027 and 31 December 2029. Vesting <span class=\"_ _2\"></span>condition are as follows:<span class=\"_ _2d2\"> </span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">First Vesting Date (31 December 2027)</span> <span class=\"_ _211\"></span><span class=\"ff50\">\u2014<span class=\"_ _1b7\"> </span><span class=\"ffd ls14 ws11\">12.5% vesting at an average share price of \u00a33.70;</span></span> <span class=\"_ _211\"></span><span class=\"ff50\">\u2014<span class=\"_ _1b7\"> </span><span class=\"ffd ls14 ws11\">50% vesting at an average share price of \u00a34.23;</span></span> <span class=\"_ _211\"></span><span class=\"ff50\">\u2014<span class=\"_ _1b7\"> </span><span class=\"ffd ls14 ws11\">between these values, vesting increases on a straight-line basis;</span></span> <span class=\"_ _211\"></span><span class=\"ff50\">\u2014<span class=\"_ _1b7\"> </span><span class=\"ffd ls14 ws11\">below \u00a33.70, no awards vest on the First Vesting Date.<span class=\"_ _2d2\"> </span></span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">Second Vesting Date (31 December 2029)</span> <span class=\"_ _211\"></span><span class=\"ff50\">\u2014<span class=\"_ _1b7\"> </span><span class=\"ffd ls14 ws11\">25% vesting at an average share price of \u00a34.48;</span></span> <span class=\"_ _211\"></span><span class=\"ff50\">\u2014<span class=\"_ _1b7\"> </span><span class=\"ffd ls14 ws11\">100% vesting at an average share price of \u00a35.59;</span></span> <span class=\"_ _211\"></span><span class=\"ff50\">\u2014<span class=\"_ _1b7\"> </span><span class=\"ffd ls14 ws11\">between these values, vesting increases on a straight-line basis;</span></span> <span class=\"_ _211\"></span><span class=\"ff50\">\u2014<span class=\"_ _1b7\"> </span><span class=\"ffd ls14 ws11\">below \u00a34.48, no additional awards vest on the Second Vesting <span class=\"_ _2\"></span>Date.<span class=\"_ _2d2\"> </span></span></span>The second tranche uses the remaining <span class=\"_ _2\"></span>portion of the award, being 1 minus <span class=\"_ _2\"></span>the first vesting percentage. If the second <span class=\"_ _2\"></span>vesting hurdle is not achieved, no further vesting occurs on <span class=\"_ _2\"></span>the second vesting date, but any shares <span class=\"_ _2\"></span>already vested at the first vesting date <span class=\"_ _2\"></span>are unaffected.<span class=\"_ _2d2\"> </span>Com<span class=\"_ _1\"></span>pany sto<span class=\"_ _1\"></span>ck opti<span class=\"_ _1\"></span>on plan (CSO<span class=\"_ _1\"></span>P)<span class=\"_ _2d2\"> </span>The Group operates a CSOP (an <span class=\"_ _2\"></span>equity-settled share-based remuneration scheme) for certain employees. <span class=\"_ _2\"></span>Under the CSOP the options vest if <span class=\"_ _2\"></span>the individual remains an employee of the <span class=\"_ _2\"></span>Group after a three-year period, unless the <span class=\"_ _2\"></span>individual has left under certain \u2018good <span class=\"_ _2\"></span>leaver\u2019 terms in which case the options may vest earlier. <span class=\"_ _2\"></span>There are no cash settlement alternatives.<span class=\"_ _2d2\"> </span>SA<span class=\"_ _2\"></span>YE (<span class=\"_ _2\"></span>save-as-you-<span class=\"_ _1\"></span>earn<span class=\"_ _2\"></span>) scheme<span class=\"_ _2d2\"> </span>The Group has offered options under <span class=\"_ _2\"></span>the SAYE scheme (an equity-settled share-based <span class=\"_ _2\"></span>remuneration scheme) in each of 2021, 2023, <span class=\"_ _2\"></span>2024 and 2025 years. All these offers were <span class=\"_ _2\"></span>open to all qualifying employees and provide <span class=\"_ _2\"></span>for an exercise price equal to the <span class=\"_ _2\"></span>daily average market price on the date of grant. The options will <span class=\"_ _2\"></span>vest if the employee remains in service <span class=\"_ _2\"></span>for the full duration of the option <span class=\"_ _2\"></span>scheme (three years). There are no cash settlement alternatives.<span class=\"_ _2d2\"> </span>All employee share award<span class=\"_ _2d2\"> </span>The Group launched its second free <span class=\"_ _2\"></span>share award (an equity-settled share-based remuneration <span class=\"_ _2\"></span>scheme) under its SIP Plan in 2022. <span class=\"_ _2\"></span>The award was \u00a3500 worth of shares per full-time <span class=\"_ _2\"></span>employee and a pro-rated award for all <span class=\"_ _2\"></span>part-time employees. This award offer was made <span class=\"_ _2\"></span>to LSL employees who had joined the Group on <span class=\"_ _2\"></span>or before 28 February 2022 and remain <span class=\"_ _2\"></span>employed and not serving notice at <span class=\"_ _2\"></span>the date the shares are awarded in April 2022. The awards will normally <span class=\"_ _2\"></span>become available for employees once they have <span class=\"_ _2\"></span>been held in the SIP for three <span class=\"_ _2\"></span>years or more. There are no cash settlement alternatives.<span class=\"_ _2d2\"> </span>The Group\u2019s first free share scheme <span class=\"_ _2\"></span>(an equity-settled share-based remuneration scheme) awarded \u00a3500 <span class=\"_ _2\"></span>worth of shares per full-time employee and a pro-rated award for all <span class=\"_ _2\"></span>part-time employees who had joined the Group <span class=\"_ _2\"></span>on or before 31 March 2020 and <span class=\"_ _2\"></span>were still employed and not serving notice at the time the grant <span class=\"_ _2\"></span>was made on 1 October 2020. The <span class=\"_ _2\"></span>awards will normally become available for employees <span class=\"_ _2\"></span>once they have been held in the SIP plan for three years <span class=\"_ _2\"></span>or more. There are no cash settlement <span class=\"_ _2\"></span>alternatives.<span class=\"_ _2d2\"> </span>Movements during the y<span class=\"_ _2\"></span>ear<span class=\"_ _2d2\"> </span>The following table illustrates the number <span class=\"_ _2\"></span>and weighted average exercise prices of, and <span class=\"_ _2\"></span>movements in, share options during the <span class=\"_ _2\"></span>year:<span class=\"_ _2d2\"> </span><table class=\"s w17a h113\" id=\"_9003015f-da13-4e9d-9c6e-4c7cd3354b45\"><tr><td></td><td class=\"c n x5de y2253 w13a h104\"><div class=\"t m0 x1b6 h1d y2197 ffb fs11 fc7 sc0 ls1 ws0\">2025<span class=\"_ _2d2\"> </span></div></td><td></td><td class=\"c n x5df y2253 w13a h104\"><div class=\"t m0 x1b6 h1d y2197 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"_ _2d2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x3f2 h8b y2254 ffb fs11 fc7 sc0 ls1 ws0\">Weigh<span class=\"_ _2\"></span>ted  </td><td></td><td class=\"t m0 x1fd h4a y2254 ffc fs11 fc7 sc0 ls1 ws0\">W<span class=\"_ _2\"></span>eighted  </td><td></td></tr><tr><td></td><td class=\"t m0 x5e0 h8b y2255 ffb fs11 fc7 sc0 ls1 ws0\">aver<span class=\"_ _2\"></span>age ex<span class=\"_ _2\"></span>ercise  </td><td></td><td class=\"t m0 x5e1 h4a y2255 ffc fs11 fc7 sc0 ls1 ws0\">aver<span class=\"_ _2\"></span>age ex<span class=\"_ _2\"></span>ercise  </td><td></td></tr><tr><td></td><td class=\"t m0 x5e2 h8b y2256 ffb fs11 fc7 sc0 ls1 ws0\">price<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x5e3 h8b y2257 ffb fs11 fc7 sc0 ls1 ws0\">Number<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x200 h4a y2256 ffc fs11 fc7 sc0 ls1 ws0\">price<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x5e4 h4a y2257 ffc fs11 fc7 sc0 ls1 ws0\">Number<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2176 w17b he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Outstanding a<span class=\"_ _2\"></span>t 1 January<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5e5 y2176 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">0.85<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5e6 y2176 w140 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">4,003,768<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5e7 y2176 w6d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">0.87<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5e8 y2176 w17c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">4,065,279<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2177 w17d he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Gran<span class=\"_ _2\"></span>ted during the year<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5e9 y2177 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">0.99<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ea y2177 w140 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">1,062,798<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5eb y2177 w6d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">0.77<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ec y2177 w17c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,283,552<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x1b7 y2259 w17e h114\"><div class=\"t m0 x1b6 h14 y216a ffc fs8 fc3 sc0 ls1 ws0\">Exer<span class=\"_ _2\"></span>cised during the year</div><div class=\"t m0 x5ed h3a y2258 ffd fs19 fc3 sc0 ls1 ws0\">1<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ee y2178 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">0.38<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ef y2178 w1a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(103,505)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5f0 y2178 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">0.37<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5f1 y2178 w1b he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(383,216)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w17f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Lapsed during the year<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5f2 y2179 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">0.83<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5f3 y2179 w180 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(1,453,192)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5f4 y2179 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1.04<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5f5 y2179 w181 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(961,847)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w182 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Outstanding a<span class=\"_ _2\"></span>t 31 December<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5f6 y20b6 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">0.91<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5f7 y20b6 w183 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3,509,869<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5f8 y20b6 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">0.85<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5f9 y20b6 w17c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">4,003,768<span class=\"_ _2d2\"> </span></div></td></tr></table>1 The weighted average share price at <span class=\"_ _2\"></span>the date of exercise of these options was <span class=\"_ _2\"></span>\u00a32.82 in 2025 (2024: \u00a32.73)<span class=\"_ _2d2\"> </span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">There were no cancellations or modifications <span class=\"_ _2\"></span>to the awards in 2025 or 2024.<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">The weighted average remaining contractual life <span class=\"_ _2\"></span>for the share options outstanding as <span class=\"_ _2\"></span>at 31 December 2025 was 1.55 years <span class=\"_ _2\"></span>(2024: 1.53 years).<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">The weighted average fair value of <span class=\"_ _2\"></span>options granted during the year was \u00a31.33 <span class=\"_ _2\"></span>(2024: \u00a32.39).<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">The range of exercise prices for <span class=\"_ _2\"></span>options outstanding at the end of the <span class=\"_ _2\"></span>year was \u00a3nil to \u00a33.64 (2024: \u00a3nil <span class=\"_ _2\"></span>to \u00a33.64).<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">335,235 share options were exercisable as <span class=\"_ _2\"></span>at 31 December 2025.<span class=\"_ _2d2\"> </span></span>The following tables list the inputs <span class=\"_ _2\"></span>to the models used for the new <span class=\"_ _2\"></span>plans for the years ended 31 December <span class=\"_ _2\"></span>2025 and 2024, respectively:<span class=\"_ _2d2\"> </span><table class=\"s w184 hff\" id=\"_30ba59cb-cc54-46f3-9d55-ed511ebab2e2\"><tr><td></td><td class=\"t m0 x5fa h8b y225a ffb fs11 fc7 sc0 ls1 ws0\">L<span class=\"_ _0\"></span>TIP  </td><td class=\"t m0 x5e2 h8b y225a ffb fs11 fc7 sc0 ls1 ws0\">L<span class=\"_ _0\"></span>TIP  </td><td class=\"t m0 x1ff h8b y225a ffb fs11 fc7 sc0 ls1 ws0\">SA<span class=\"_ _0\"></span>YE  </td><td class=\"t m0 x5fb h1d y225a ffd fs11 fc7 sc0 ls1 ws0\">L<span class=\"_ _0\"></span>TIP <span class=\"ffc\"> </span></td><td class=\"t m0 x3d5 h1d y225a ffd fs11 fc7 sc0 ls1 ws0\">SA<span class=\"_ _0\"></span>YE <span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x5fc h8b y225b ffb fs11 fc7 sc0 ls1 ws0\">2025<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x54b h8b y225b ffb fs11 fc7 sc0 ls1 ws0\">2025<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1ff h8b y225b ffb fs11 fc7 sc0 ls1 ws0\">2025<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x200 h1d y225b ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x3af h1d y225b ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y20b0 w185 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Option pricing model used<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5fd y20b0 w186 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">Monte Carlo<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5fe y20b0 w186 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">Monte Carlo<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ff y20b0 w187 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">Black Scholes<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x600 y20b0 w188 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Black Scholes<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x601 y20b0 w188 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Black Scholes<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y211e w189 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">W<span class=\"_ _2\"></span>eighted a<span class=\"_ _2\"></span>ver<span class=\"_ _2\"></span>age share price at gr<span class=\"_ _2\"></span>ant da<span class=\"_ _2\"></span>te (\u00a3)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x602 y211e w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3.26<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x603 y211e w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">2.67<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x604 y211e w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">2.48<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x605 y211e w6d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2.98<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x591 y211e w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2.82<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2176 w18a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Exer<span class=\"_ _2\"></span>cise price (\u00a3)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x606 y2176 wa9 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x607 y2176 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x608 y2176 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">2.04<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x609 y2176 w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60a y2176 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2.46<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2177 w18b he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Expected lif<span class=\"_ _2\"></span>e of options (year<span class=\"_ _2\"></span>s)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60b y2177 w18c he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">4.5<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60c y2177 w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x48d y2177 w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60d y2177 w2f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60e y2177 w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w18d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Expected vola<span class=\"_ _2\"></span>tility (%)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x60f y2178 wb0 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">86<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x610 y2178 w20 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">62<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x611 y2178 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">100<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x612 y2178 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x613 y2178 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w18e he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Expected dividend yield (%)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x614 y2179 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3.50<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x615 y2179 w18f he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3.60<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x616 y2179 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3.40<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x617 y2179 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3.69<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x618 y2179 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1.06<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w190 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Risk free int<span class=\"_ _2\"></span>erest r<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>e (%)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x619 y20b6 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3.66<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x61a y20b6 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3.82<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x61b y20b6 w46 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3.62<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x61c y20b6 w6d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">4.54<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x61d y20b6 w47 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">4.36<span class=\"_ _2d2\"> </span></div></td></tr></table>The volatility assumption, measured at the <span class=\"_ _2\"></span>standard deviation of expected share price returns, <span class=\"_ _2\"></span>is based on statistical analysis of historical <span class=\"_ _2\"></span>share price. The dividend yield assumption is <span class=\"_ _2\"></span>based on the fact that the shares <span class=\"_ _2\"></span>awarded are not eligible to receive dividend<span class=\"_ _2\"></span>s until the end of the vesting period. The total cost recognised <span class=\"_ _2\"></span>for equity-settled transactions is as follows:<span class=\"_ _2d2\"> </span><table class=\"s w191 h115\" id=\"_590fda60-6b9c-4871-a154-ec03ec72a673\"><tr><td></td><td class=\"t m0 x1b0 h8b y225c ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y225c ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y225d ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y225d ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y20b6 w192 he3\"><div class=\"t m0 x1b6 h11 y2137 ffc fs8 fc3 sc0 ls1 ws0\">Share-based pa<span class=\"_ _2\"></span>yment charg<span class=\"_ _2\"></span>e during the year<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x533 y20b6 w6b he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">1,597<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x61e y20b6 w27 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">920<span class=\"_ _2d2\"> </span></div></td></tr></table>A charge of \u00a31.6m (2024: charge <span class=\"_ _2\"></span>of \u00a30.9m) relates to employees of the <span class=\"_ _2\"></span>Group.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-13": {
   "value": "16. <span class=\"_ _bc\"> </span> <span class=\"_ _1ef\"></span>T<span class=\"_ _2\"></span>axation<span class=\"_ _2d2\"> </span>(a<span class=\"_ _2\"></span>) <span class=\"_ _1b7\"> </span> <span class=\"_ _1ef\"></span>Taxation ch<span class=\"_ _1\"></span>arge<span class=\"_ _2d2\"> </span>The major components of income tax <span class=\"_ _2\"></span>charge in the Group Income Statement are:<span class=\"_ _2d2\"> </span><table class=\"s w193 h116\" id=\"_600f98be-a2f0-4ebb-b014-3dc650721f80\"><tr><td></td><td class=\"t m0 x1b0 h8b y225e ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y225e ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y225f ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y225f ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y20ae w194 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">UK corpora<span class=\"_ _2\"></span>tion tax \u2013 curr<span class=\"_ _2\"></span>ent year<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x61f y20ae w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">6,059<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x620 y20ae w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">3,417<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20af w195 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013 adjustment in r<span class=\"_ _2\"></span>espect of prior year<span class=\"_ _2\"></span>s<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x621 y20af w70 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws9b\">(356)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x622 y20af w2c he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(208)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x515 y20b0 w26 heb\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">5,703<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x516 y20b0 w30 heb\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,209<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h13 y2260 ffd fs8 fc3 sc0 ls1 ws0\">Def<span class=\"_ _2\"></span>erred t<span class=\"_ _2\"></span>ax:<span class=\"_ _21b\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y2176 w196 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Origination and re<span class=\"_ _2\"></span>versal of t<span class=\"_ _2\"></span>emporary diff<span class=\"_ _2\"></span>erences<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x623 y2176 w70 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(198)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x624 y2176 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2,446<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2177 w197 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Adjustment in r<span class=\"_ _2\"></span>espect of prior year<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x539 y2177 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">523<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x625 y2177 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(549)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w198 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Def<span class=\"_ _2\"></span>erred t<span class=\"_ _2\"></span>ax balances written back on disposal of subsidiaries<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x626 y2178 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x627 y2178 w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w199 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>otal deferred ta<span class=\"_ _2\"></span>x charge<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5c0 y2179 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">325<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x628 y2179 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,897<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w19a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>otal tax charge in the inc<span class=\"_ _2\"></span>ome stat<span class=\"_ _2\"></span>ement<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x629 y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">6,028<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x62a y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">5,106<span class=\"_ _2d2\"> </span></div></td></tr></table>Continuing and discontinued operations:<span class=\"_ _2d2\"> </span><table class=\"s w19b h117\" id=\"_d1f652b5-cbfd-471b-9b9f-b6de75c7b3a6\"><tr><td></td><td class=\"t m0 x1b0 h8b y2261 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y2261 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y2262 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y2262 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2178 w19c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>otal tax char<span class=\"_ _2\"></span>ge from c<span class=\"_ _2\"></span>ontinuing opera<span class=\"_ _2\"></span>tions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x267 y2178 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">5,994<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x1e3 y2178 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">5,247<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w19d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>otal tax (cr<span class=\"_ _2\"></span>edit)/charg<span class=\"_ _2\"></span>e from discon<span class=\"_ _2\"></span>tinued opera<span class=\"_ _2\"></span>tions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x62b y2179 w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">34<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x62c y2179 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(141)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x515 y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">6,028<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x516 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">5,106<span class=\"_ _2d2\"> </span></div></td></tr></table>Corporation tax is recognised at the <span class=\"_ _2\"></span>headline UK corporation tax rate of 25.0% <span class=\"_ _2\"></span>(2024: 25.0%).<span class=\"_ _2d2\"> </span>The opening and closing deferred tax <span class=\"_ _2\"></span>balances in the Financial Statements were measured <span class=\"_ _2\"></span>at 25%. This is in accordance with <span class=\"_ _2\"></span>rates included in the Finance Act 2021 which was enacted <span class=\"_ _2\"></span>on 10 June 2021 and came into <span class=\"_ _2\"></span>effect from 1 April 2023.<span class=\"_ _2d2\"> </span>The effective rate of tax for <span class=\"_ _2\"></span>the year was 26.1% (2024: 22.7%). The effective <span class=\"_ _2\"></span>tax rate for 2025 is lower than <span class=\"_ _2\"></span>the headline UK tax rate of 25.0% largely as a result of the <span class=\"_ _2\"></span>calculated adjustments arising in respect of prior <span class=\"_ _2\"></span>periods.<span class=\"_ _2d2\"> </span>Income tax credited directly to the <span class=\"_ _2\"></span>share-based payment reserve is \u00a30.1m (2024: credit <span class=\"_ _2\"></span>of \u00a30.1m).<span class=\"_ _2d2\"> </span>(b) <span class=\"_ _220\"> </span> <span class=\"_ _1ef\"></span>Fac<span class=\"_ _1\"></span>tor<span class=\"_ _1\"></span>s affec<span class=\"_ _1\"></span>ting t<span class=\"_ _1\"></span>ax char<span class=\"_ _1\"></span>ge for the year<span class=\"_ _2d2\"> </span>The tax assessed in the profit <span class=\"_ _2\"></span>and loss account is lower than (2024: <span class=\"_ _2\"></span>lower than) the standard UK corporation tax <span class=\"_ _2\"></span>(CT) rate, because of the following factors:<span class=\"_ _2d2\"> </span><table class=\"s w19e h118\" id=\"_11707bb0-ae54-4e1a-8a45-ef56c8d1ec4e\"><tr><td></td><td></td><td class=\"t m0 x570 h1d y2263 ffd fs11 fc7 sc0 ls88 ws84\">Restated<span class=\"ffc ls1 ws0\"> </span></td></tr><tr><td></td><td class=\"t m0 x200 h8b y2264 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x3af h1d y2265 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x204 h8b y2266 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y2267 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2268 w75 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Pr<span class=\"_ _2\"></span>ofit befor<span class=\"_ _2\"></span>e ta<span class=\"_ _2\"></span>x from con<span class=\"_ _2\"></span>tinuing operations<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x62d y2268 w3c he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">23,076<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x278 y2268 w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">23,066<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2269 w76 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Loss bef<span class=\"_ _2\"></span>ore ta<span class=\"_ _2\"></span>x from disc<span class=\"_ _2\"></span>ontinued opera<span class=\"_ _2\"></span>tions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x62e y2269 wdf he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws9b\">(8)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x28f y2269 w2c he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(518)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y226a wde he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Pr<span class=\"_ _2\"></span>ofit befor<span class=\"_ _2\"></span>e ta<span class=\"_ _2\"></span>x<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x62f y226a w3c he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">23,068<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x630 y226a w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">22,548<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y226b w19f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>ax calculat<span class=\"_ _2\"></span>ed at UK st<span class=\"_ _2\"></span>andard CT r<span class=\"_ _2\"></span>ate of 25% (2024: 25%)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x631 y226b w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">5,767<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ad y226b w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">5,635<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21e4 w1a0 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Non-deductible expenditur<span class=\"_ _2\"></span>e from joint v<span class=\"_ _2\"></span>enture<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x632 y21e4 w70 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws9b\">(199)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x633 y21e4 w15 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21e5 w1a1 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Income not ta<span class=\"_ _2\"></span>xable<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x634 y21e5 w70 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws9b\">(376)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x635 y21e5 w8d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(11)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y226c w1a2 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Other disallowable e<span class=\"_ _2\"></span>xpenses<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x636 y226c w6b he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">1,028<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x637 y226c w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">592<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y226d w1a3 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Impact of movement in c<span class=\"_ _2\"></span>ontingent c<span class=\"_ _2\"></span>onsidera<span class=\"_ _2\"></span>tion credited t<span class=\"_ _2\"></span>o the income st<span class=\"_ _2\"></span>atement<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x638 y226d w33 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x639 y226d w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">119<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y226e w1a4 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Share-based pa<span class=\"_ _2\"></span>yment relie<span class=\"_ _2\"></span>f<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x63a y226e w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">185<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x63b y226e w8d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(60)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21a3 w1a5 heb\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Movement in de<span class=\"_ _2\"></span>ferr<span class=\"_ _2\"></span>ed ta<span class=\"_ _2\"></span>x previously not r<span class=\"_ _2\"></span>ecognised on ta<span class=\"_ _2\"></span>x losses<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4fe y21a3 w7e heb\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(543)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x63c y21a3 w2c heb\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(413)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21f9 w1a6 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Prior period adjustmen<span class=\"_ _2\"></span>ts \u2013 current t<span class=\"_ _2\"></span>ax<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x504 y21f9 w70 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(357)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x63d y21f9 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(208)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21a5 w1a7 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Prior period adjustmen<span class=\"_ _2\"></span>t \u2013 def<span class=\"_ _2\"></span>erred t<span class=\"_ _2\"></span>ax<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x63e y21a5 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">523<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x63d y21a5 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(549)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2177 w1a8 he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>otal taxation char<span class=\"_ _2\"></span>ge<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x63f y2177 w26 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">6,028<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x640 y2177 w30 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">5,106<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21a7 w19c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>otal tax char<span class=\"_ _2\"></span>ge from c<span class=\"_ _2\"></span>ontinuing opera<span class=\"_ _2\"></span>tions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x267 y21a7 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">5,994<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x1e3 y21a7 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">5,247<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21fc w19d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>otal tax (cr<span class=\"_ _2\"></span>edit)/charg<span class=\"_ _2\"></span>e from discon<span class=\"_ _2\"></span>tinued opera<span class=\"_ _2\"></span>tions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x62b y21fc w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 wsad\">34<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x641 y21fc w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(141)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w1a8 he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>otal taxation char<span class=\"_ _2\"></span>ge<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x63f y20b6 w26 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">6,028<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x640 y20b6 w30 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">5,106<span class=\"_ _2d2\"> </span></div></td></tr></table>Other disallowable expenses of \u00a31.0m (2024: <span class=\"_ _2\"></span>\u00a30.6m) includes the tax impact of exceptional <span class=\"_ _2\"></span>costs of \u00a30.1m (2024: \u00a30.1m), which are <span class=\"_ _2\"></span>not taxable/<span class=\"_ _2d2\"> </span>deductible for tax purposes. This item <span class=\"_ _2\"></span>also includes other permanent items which <span class=\"_ _2\"></span>are not eligible for tax relief.  Income not taxable of \u00a30.3m (2024: <span class=\"_ _2\"></span>\u00a3nil) includes the non-taxable impact of Research <span class=\"_ _2\"></span>&amp; Development Expenditure Credits (RDEC) of \u00a30.2m <span class=\"_ _2\"></span>(2024: \u00a3nil) and non-taxable exceptional items of <span class=\"_ _2\"></span>\u00a30.1m (2024: \u00a3nil). This item also includes <span class=\"_ _2\"></span>other minor permanent items which are not <span class=\"_ _2\"></span>taxable.  A tax credit of \u00a30.4m <span class=\"_ _2\"></span>has been recognised for corporation tax <span class=\"_ _2\"></span>prior period adjustments, reflecting refinements to <span class=\"_ _2\"></span>prior estimates following changes in reported results in standalone statutory <span class=\"_ _2\"></span>accounts and the finalisation of permanent <span class=\"_ _2\"></span>disallowable expenditure. A key driver is the <span class=\"_ _2\"></span>submission of RDEC claims to HMRC for the <span class=\"_ _2\"></span>years ended 31 December 2023 and 31 <span class=\"_ _2\"></span>December 2024, noting an RDEC credit of <span class=\"_ _2\"></span>\u00a30.8m has been recognised in the Group\u2019s other operating income. A tax debit of \u00a30.5m has <span class=\"_ _2\"></span>been recognised for deferred tax prior period <span class=\"_ _2\"></span>adjustments, mainly reflecting refinements to the qualifying <span class=\"_ _2\"></span>tax base of intangible fixed assets (following RDEC claims) <span class=\"_ _2\"></span>and deferred tax not recognised on tax <span class=\"_ _2\"></span>losses. (c<span class=\"_ _2\"></span>) <span class=\"_ _13f\"> </span> <span class=\"_ _1ef\"></span>Fac<span class=\"_ _1\"></span>tor<span class=\"_ _1\"></span>s that may affe<span class=\"_ _1\"></span>ct fut<span class=\"_ _1\"></span>ure tax c<span class=\"_ _1\"></span>harge<span class=\"_ _1\"></span>s (<span class=\"_ _2\"></span>unre<span class=\"_ _1\"></span>cogn<span class=\"_ _1\"></span>ised)<span class=\"_ _2d2\"> </span><table class=\"s wd3 h119\" id=\"_3614dbb5-d205-4d3b-b60c-940ec754ff43\"><tr><td></td><td></td><td class=\"t m0 x3af h1d y226f ffd fs11 fc7 sc0 ls1 ws0\">2024 <span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x200 h8b y2270 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1fe h1d y2271 ffd fs11 fc7 sc0 ls1 ws0\">Rest<span class=\"_ _2\"></span>ated*<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x204 h8b y2272 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y2273 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m0 x206 h2e y2274 ff16 fs8 fc3 sc0 ls1 ws0\">Unrecognised def<span class=\"_ _2\"></span>erred ta<span class=\"_ _2\"></span>x asset relating t<span class=\"_ _2\"></span>o:<span class=\"_ _150\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y2275 w1a9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Losses<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x63f y2275 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">2,632<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x642 y2275 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">2,108<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b5 w1aa he3\"><div class=\"t m0 x1b6 h11 y2137 ffc fs8 fc3 sc0 ls1 ws0\">Share based pa<span class=\"_ _2\"></span>yments<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x539 y20b5 w3a he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">251<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x53a y20b5 w3a he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">490<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x515 y20b6 w26 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">2,883<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x643 y20b6 w26 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">2,598<span class=\"_ _2d2\"> </span></div></td></tr></table>* <span class=\"_ _b3\"> </span> <span class=\"_ _18\"></span>The prior period has been represented to include the balance relating to <span class=\"_ _2\"></span>deferred tax not recognised on share based payments. <span class=\"_ _2\"></span>No Profit or Loss debit or credit arises in respect of this representation<span class=\"_ _2d2\"> </span>No deferred tax asset is recognised <span class=\"_ _2\"></span>in respect of trading losses of \u00a36.9m <span class=\"_ _2\"></span>(2024: \u00a36.7m). The losses may be recoverable <span class=\"_ _2\"></span>in the future, and this is dependent on subsidiary companies gen<span class=\"_ _2\"></span>erating taxable profits sufficient to allow the u<span class=\"_ _2\"></span>tilisation of these amounts. These deferred tax <span class=\"_ _2\"></span>assets cannot be offset against profits elsewhere <span class=\"_ _2\"></span>in the Group as they relate to <span class=\"_ _2\"></span>losses brought forward which can only be <span class=\"_ _2\"></span>offset against taxable profits arising from the same trade in <span class=\"_ _2\"></span>which the losses arose. There is no <span class=\"_ _2\"></span>time limit for utilisation of these tax <span class=\"_ _2\"></span>losses.<span class=\"_ _2d2\"> </span>No deferred tax asset is recognised <span class=\"_ _2\"></span>in respect of capital losses of \u00a33.7m <span class=\"_ _2\"></span>(2024: \u00a31.8m) as there are no capital <span class=\"_ _2\"></span>profits forecast against which these losses can be utilised. There is <span class=\"_ _2\"></span>no time limit for utilisation of these <span class=\"_ _2\"></span>tax losses.<span class=\"_ _2d2\"> </span>No deferred tax asset is recognised <span class=\"_ _2\"></span>in respect of share based payments of <span class=\"_ _2\"></span>\u00a31.0m (2024: \u00a32.0m). The deferred tax asset <span class=\"_ _2\"></span>may be recoverable in the future, and this is dependent on <span class=\"_ _2\"></span>whether the applicable shares options held <span class=\"_ _2\"></span>vest in a future period.<span class=\"_ _2d2\"> </span>(d<span class=\"_ _2\"></span>) <span class=\"_ _1ab\"> </span> Deferred <span class=\"_ _1b5\"> </span>tax<span class=\"_ _2d2\"> </span>An analysis of the balance sheet <span class=\"_ _2\"></span>movements in deferred tax is as follows:<span class=\"_ _2d2\"> </span><table class=\"s w1ab h11a\" id=\"_0b95e859-9866-4779-92b7-5a63016f1257\"><tr><td></td><td class=\"t m0 x1b0 h8b y2276 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y2276 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y2277 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y2277 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2176 w1ac he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Net def<span class=\"_ _2\"></span>erred t<span class=\"_ _2\"></span>ax liability at 1 January<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x644 y2176 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">1,642<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x645 y2176 w2c he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(166)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2177 w1ad he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Resear<span class=\"_ _2\"></span>ch and development t<span class=\"_ _2\"></span>ax credits<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x646 y2177 w10c he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws9b\">(26)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x647 y2177 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w1ae he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Def<span class=\"_ _2\"></span>erred t<span class=\"_ _2\"></span>ax liability rec<span class=\"_ _2\"></span>ognised directly in equity<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x648 y2178 w19 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">58<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4f6 y2178 w8d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(88)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w1af he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Def<span class=\"_ _2\"></span>erred t<span class=\"_ _2\"></span>ax charge in inc<span class=\"_ _2\"></span>ome sta<span class=\"_ _2\"></span>tement f<span class=\"_ _2\"></span>or the year fr<span class=\"_ _2\"></span>om continuing oper<span class=\"_ _2\"></span>ations<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x649 y2179 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">325<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x64a y2179 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1,897<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w1b0 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Net def<span class=\"_ _2\"></span>erred t<span class=\"_ _2\"></span>ax liability/(asset) a<span class=\"_ _2\"></span>t 31 December<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x64b y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">1,999<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x64c y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1,642<span class=\"_ _2d2\"> </span></div></td></tr></table>Net deferred tax liability analysed as:<span class=\"_ _2d2\"> </span><table class=\"s w1b1 h11b\" id=\"_b5c23d4b-cef2-4d14-9b31-608b0fb35501\"><tr><td></td><td class=\"t m0 x1b0 h8b y2278 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y2278 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y2279 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y2279 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y227a w1b2 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Accelerat<span class=\"_ _2\"></span>ed capital allo<span class=\"_ _2\"></span>wances<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x1cd y227a w2b he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws9b\">(1,159)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x64d y227a w21 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(1,433)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y227b w1b3 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Def<span class=\"_ _2\"></span>erred t<span class=\"_ _2\"></span>ax liability on separa<span class=\"_ _2\"></span>tely identifiable in<span class=\"_ _2\"></span>tangible assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x64e y227b w6b he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">4,455<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x52e y227b w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">4,410<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y227c w1b4 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Def<span class=\"_ _2\"></span>erred t<span class=\"_ _2\"></span>ax on financial assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x64f y227c w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">234<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x650 y227c w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">184<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y227d w1b5 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Def<span class=\"_ _2\"></span>erred t<span class=\"_ _2\"></span>ax on share options<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x651 y227d w70 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(618)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x652 y227d w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(616)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y227e w1b6 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Other short<span class=\"_ _2\"></span>-term tempor<span class=\"_ _2\"></span>ary differ<span class=\"_ _2\"></span>ences<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2cf y227e w70 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(330)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x653 y227e w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(221)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w1b7 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>emporary differ<span class=\"_ _2\"></span>ences <span class=\"_ _1c\"></span>- FRS 102 to IFR<span class=\"_ _2\"></span>S alignment<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x654 y2178 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">216<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x655 y2178 w15f he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">-<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w1b8 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>otal losses recognised<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x656 y2179 w70 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(799)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x657 y2179 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(682)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x515 y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">1,999<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x516 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,642<span class=\"_ _2d2\"> </span></div></td></tr></table>At 31 December 2025, the Group <span class=\"_ _2\"></span>has unused trading tax losses of \u00a33.2m <span class=\"_ _2\"></span>available for offset against future profits. See <span class=\"_ _2\"></span>note 16c for commentary on those balances for which no <span class=\"_ _2\"></span>deferred tax asset is recognised.<span class=\"_ _2d2\"> </span>At the end of either year <span class=\"_ _2\"></span>there was no unrecognised deferred tax liability <span class=\"_ _2\"></span>for taxes that would be payable on <span class=\"_ _2\"></span>the unremitted earnings of the Group\u2019s subsidiaries.<span class=\"_ _2d2\"> </span>Deferred tax charge in income statement <span class=\"_ _2\"></span>relates to the following:<span class=\"_ _2d2\"> </span><table class=\"s w1b9 h11c\" id=\"_a46d2b8b-3d8e-4533-93f0-a248884a3901\"><tr><td></td><td class=\"t m0 x1b0 h8b y227f ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y227f ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y2280 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y2280 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2281 w1ba he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Intangible asse<span class=\"_ _2\"></span>ts recognised on business c<span class=\"_ _2\"></span>ombinations<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x658 y2281 w41 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(45)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x659 y2281 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">790<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2203 w1bb he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Accelerat<span class=\"_ _2\"></span>ed capital allo<span class=\"_ _2\"></span>wance<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65a y2203 w70 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(274)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65b y2203 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(149)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21a4 w1b4 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Def<span class=\"_ _2\"></span>erred t<span class=\"_ _2\"></span>ax on financial assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65c y21a4 w1bc he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(<span class=\"ffb ws9b\">(50)<span class=\"_ _2d2\"> </span></span></div></td><td class=\"c n x65d y21a4 w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2176 w1b5 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Def<span class=\"_ _2\"></span>erred t<span class=\"_ _2\"></span>ax on share options<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65e y2176 w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">60<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65f y2176 w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">40<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2177 w1bd he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Other tempor<span class=\"_ _2\"></span>ary differ<span class=\"_ _2\"></span>ences<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x660 y2177 w1be he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 lsa4 wsae\">8<span class=\"_ _55\"> </span>3<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x661 y2177 w10c he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(30)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w1b7 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>emporary differ<span class=\"_ _2\"></span>ences <span class=\"_ _1c\"></span>- FRS 102 to IFR<span class=\"_ _2\"></span>S alignment<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x634 y2178 w70 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(216)<span class=\"_ _2d2\"> </span></div></td><td></td></tr><tr><td class=\"c n x1b7 y2179 w1bf he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>rading losses rec<span class=\"_ _2\"></span>ognised<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x662 y2179 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">117<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x663 y2179 w1e he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(2,548)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w1c0 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>otal deferred ta<span class=\"_ _2\"></span>x charged in inc<span class=\"_ _2\"></span>ome stat<span class=\"_ _2\"></span>ement<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x664 y20b6 w70 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(325)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x665 y20b6 w1e he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(1,897)<span class=\"_ _2d2\"> </span></div></td></tr></table><table class=\"s w1c1 h117\" id=\"_9d5c40d0-cf6e-44bf-8e50-4eafc10a0bc7\"><tr><td></td><td class=\"t m0 x1b0 h8b y2282 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y2282 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y2283 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y2283 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2178 w1af he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Def<span class=\"_ _2\"></span>erred t<span class=\"_ _2\"></span>ax charge in inc<span class=\"_ _2\"></span>ome sta<span class=\"_ _2\"></span>tement f<span class=\"_ _2\"></span>or the year fr<span class=\"_ _2\"></span>om continuing oper<span class=\"_ _2\"></span>ations<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x666 y2178 w70 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(325)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x667 y2178 w21 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(1,897)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w1c2 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Def<span class=\"_ _2\"></span>erred t<span class=\"_ _2\"></span>ax charge in inc<span class=\"_ _2\"></span>ome sta<span class=\"_ _2\"></span>tement f<span class=\"_ _2\"></span>or the year fr<span class=\"_ _2\"></span>om discontinued oper<span class=\"_ _2\"></span>ations<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x668 y2179 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x669 y2179 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w1c0 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>otal deferred ta<span class=\"_ _2\"></span>x charged in inc<span class=\"_ _2\"></span>ome stat<span class=\"_ _2\"></span>ement<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x664 y20b6 w70 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(325)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x665 y20b6 w1e he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(1,897)</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-566": {
   "value": "<div class=\"t m0 hbf ff16 fs24 fc6 sc0 ls2e ws2d gs244\">(c<span class=\"_ _2\"></span>) <span class=\"_ _13f\"> </span> <span class=\"_ _1ef\"></span>Fac<span class=\"_ _1\"></span>tor<span class=\"_ _1\"></span>s that may affe<span class=\"_ _1\"></span>ct fut<span class=\"_ _1\"></span>ure tax c<span class=\"_ _1\"></span>harge<span class=\"_ _1\"></span>s (<span class=\"_ _2\"></span>unre<span class=\"_ _1\"></span>cogn<span class=\"_ _1\"></span>ised)<span class=\"_ _2d2\"> </span></div><div class=\"gs245\"><table class=\"s wd3 h119\" id=\"_3614dbb5-d205-4d3b-b60c-940ec754ff43\"><tr><td></td><td></td><td class=\"t m0 x3af h1d y226f ffd fs11 fc7 sc0 ls1 ws0\">2024 <span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x200 h8b y2270 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1fe h1d y2271 ffd fs11 fc7 sc0 ls1 ws0\">Rest<span class=\"_ _2\"></span>ated*<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x204 h8b y2272 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y2273 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m0 x206 h2e y2274 ff16 fs8 fc3 sc0 ls1 ws0\">Unrecognised def<span class=\"_ _2\"></span>erred ta<span class=\"_ _2\"></span>x asset relating t<span class=\"_ _2\"></span>o:<span class=\"_ _150\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y2275 w1a9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Losses<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x63f y2275 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">2,632<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x642 y2275 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">2,108<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b5 w1aa he3\"><div class=\"t m0 x1b6 h11 y2137 ffc fs8 fc3 sc0 ls1 ws0\">Share based pa<span class=\"_ _2\"></span>yments<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x539 y20b5 w3a he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">251<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x53a y20b5 w3a he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">490<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x515 y20b6 w26 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">2,883<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x643 y20b6 w26 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">2,598<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m0 h8c ffd fs33 fc8 sc0 ls7e ws78 gs246\">* <span class=\"_ _b3\"> </span> <span class=\"_ _18\"></span>The prior period has been represented to include the balance relating to <span class=\"_ _2\"></span>deferred tax not recognised on share based payments. <span class=\"_ _2\"></span>No Profit or Loss debit or credit </div><div class=\"t m0 hb1 ffc fs33 fc8 sc0 ls7e ws0 gs247\">arises in respect of this representation<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs248\">No deferred tax asset is recognised <span class=\"_ _2\"></span>in respect of trading losses of \u00a36.9m <span class=\"_ _2\"></span>(2024: \u00a36.7m). The losses may be recoverable <span class=\"_ _2\"></span>in the future, and this </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs249\">is dependent on subsidiary companies gen<span class=\"_ _2\"></span>erating taxable profits sufficient to allow the u<span class=\"_ _2\"></span>tilisation of these amounts. These deferred tax <span class=\"_ _2\"></span>assets </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs24a\">cannot be offset against profits elsewhere <span class=\"_ _2\"></span>in the Group as they relate to <span class=\"_ _2\"></span>losses brought forward which can only be <span class=\"_ _2\"></span>offset against taxable profits </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs24b\">arising from the same trade in <span class=\"_ _2\"></span>which the losses arose. There is no <span class=\"_ _2\"></span>time limit for utilisation of these tax <span class=\"_ _2\"></span>losses.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs24c\">No deferred tax asset is recognised <span class=\"_ _2\"></span>in respect of capital losses of \u00a33.7m <span class=\"_ _2\"></span>(2024: \u00a31.8m) as there are no capital <span class=\"_ _2\"></span>profits forecast against which these </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs24d\">losses can be utilised. There is <span class=\"_ _2\"></span>no time limit for utilisation of these <span class=\"_ _2\"></span>tax losses.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs24f\">No deferred tax asset is recognised <span class=\"_ _2\"></span>in respect of share based payments of <span class=\"_ _2\"></span>\u00a31.0m (2024: \u00a32.0m). The deferred tax asset <span class=\"_ _2\"></span>may be recoverable in the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs250\">future, and this is dependent on <span class=\"_ _2\"></span>whether the applicable shares options held <span class=\"_ _2\"></span>vest in a future period.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h6f ffb fs24 fc6 sc0 ls70 wsa0 gs251\">(d<span class=\"_ _2\"></span>) <span class=\"_ _1ab\"> </span> Deferred <span class=\"_ _1b5\"> </span>tax<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs252\">An analysis of the balance sheet <span class=\"_ _2\"></span>movements in deferred tax is as follows:<span class=\"_ _2d2\"> </span></div><div class=\"gs253\"><table class=\"s w1ab h11a\" id=\"_0b95e859-9866-4779-92b7-5a63016f1257\"><tr><td></td><td class=\"t m0 x1b0 h8b y2276 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y2276 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y2277 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y2277 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2176 w1ac he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Net def<span class=\"_ _2\"></span>erred t<span class=\"_ _2\"></span>ax liability at 1 January<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x644 y2176 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">1,642<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x645 y2176 w2c he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(166)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2177 w1ad he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Resear<span class=\"_ _2\"></span>ch and development t<span class=\"_ _2\"></span>ax credits<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x646 y2177 w10c he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws9b\">(26)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x647 y2177 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w1ae he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Def<span class=\"_ _2\"></span>erred t<span class=\"_ _2\"></span>ax liability rec<span class=\"_ _2\"></span>ognised directly in equity<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x648 y2178 w19 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">58<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4f6 y2178 w8d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(88)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w1af he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Def<span class=\"_ _2\"></span>erred t<span class=\"_ _2\"></span>ax charge in inc<span class=\"_ _2\"></span>ome sta<span class=\"_ _2\"></span>tement f<span class=\"_ _2\"></span>or the year fr<span class=\"_ _2\"></span>om continuing oper<span class=\"_ _2\"></span>ations<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x649 y2179 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">325<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x64a y2179 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1,897<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w1b0 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Net def<span class=\"_ _2\"></span>erred t<span class=\"_ _2\"></span>ax liability/(asset) a<span class=\"_ _2\"></span>t 31 December<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x64b y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">1,999<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x64c y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1,642<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs254\">Net deferred tax liability analysed as:<span class=\"_ _2d2\"> </span></div><div class=\"gs255\"><table class=\"s w1b1 h11b\" id=\"_b5c23d4b-cef2-4d14-9b31-608b0fb35501\"><tr><td></td><td class=\"t m0 x1b0 h8b y2278 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y2278 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y2279 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y2279 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y227a w1b2 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Accelerat<span class=\"_ _2\"></span>ed capital allo<span class=\"_ _2\"></span>wances<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x1cd y227a w2b he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws9b\">(1,159)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x64d y227a w21 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(1,433)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y227b w1b3 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Def<span class=\"_ _2\"></span>erred t<span class=\"_ _2\"></span>ax liability on separa<span class=\"_ _2\"></span>tely identifiable in<span class=\"_ _2\"></span>tangible assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x64e y227b w6b he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">4,455<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x52e y227b w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">4,410<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y227c w1b4 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Def<span class=\"_ _2\"></span>erred t<span class=\"_ _2\"></span>ax on financial assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x64f y227c w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">234<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x650 y227c w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">184<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y227d w1b5 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Def<span class=\"_ _2\"></span>erred t<span class=\"_ _2\"></span>ax on share options<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x651 y227d w70 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(618)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x652 y227d w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(616)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y227e w1b6 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Other short<span class=\"_ _2\"></span>-term tempor<span class=\"_ _2\"></span>ary differ<span class=\"_ _2\"></span>ences<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2cf y227e w70 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(330)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x653 y227e w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(221)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w1b7 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>emporary differ<span class=\"_ _2\"></span>ences <span class=\"_ _1c\"></span>- FRS 102 to IFR<span class=\"_ _2\"></span>S alignment<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x654 y2178 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">216<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x655 y2178 w15f he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">-<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w1b8 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>otal losses recognised<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x656 y2179 w70 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(799)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x657 y2179 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(682)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x515 y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">1,999<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x516 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,642<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs256\">At 31 December 2025, the Group <span class=\"_ _2\"></span>has unused trading tax losses of \u00a33.2m <span class=\"_ _2\"></span>available for offset against future profits. See <span class=\"_ _2\"></span>note 16c for commentary </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs257\">on those balances for which no <span class=\"_ _2\"></span>deferred tax asset is recognised.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs258\">At the end of either year <span class=\"_ _2\"></span>there was no unrecognised deferred tax liability <span class=\"_ _2\"></span>for taxes that would be payable on <span class=\"_ _2\"></span>the unremitted earnings of the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs259\">Group\u2019s subsidiaries.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs25a\">Deferred tax charge in income statement <span class=\"_ _2\"></span>relates to the following:<span class=\"_ _2d2\"> </span></div><div class=\"gs25b\"><table class=\"s w1b9 h11c\" id=\"_a46d2b8b-3d8e-4533-93f0-a248884a3901\"><tr><td></td><td class=\"t m0 x1b0 h8b y227f ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y227f ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y2280 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y2280 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2281 w1ba he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Intangible asse<span class=\"_ _2\"></span>ts recognised on business c<span class=\"_ _2\"></span>ombinations<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x658 y2281 w41 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(45)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x659 y2281 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">790<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2203 w1bb he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Accelerat<span class=\"_ _2\"></span>ed capital allo<span class=\"_ _2\"></span>wance<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65a y2203 w70 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(274)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65b y2203 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(149)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21a4 w1b4 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Def<span class=\"_ _2\"></span>erred t<span class=\"_ _2\"></span>ax on financial assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65c y21a4 w1bc he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(<span class=\"ffb ws9b\">(50)<span class=\"_ _2d2\"> </span></span></div></td><td class=\"c n x65d y21a4 w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2176 w1b5 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Def<span class=\"_ _2\"></span>erred t<span class=\"_ _2\"></span>ax on share options<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65e y2176 w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">60<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x65f y2176 w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">40<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2177 w1bd he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Other tempor<span class=\"_ _2\"></span>ary differ<span class=\"_ _2\"></span>ences<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x660 y2177 w1be he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 lsa4 wsae\">8<span class=\"_ _55\"> </span>3<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x661 y2177 w10c he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(30)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w1b7 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>emporary differ<span class=\"_ _2\"></span>ences <span class=\"_ _1c\"></span>- FRS 102 to IFR<span class=\"_ _2\"></span>S alignment<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x634 y2178 w70 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(216)<span class=\"_ _2d2\"> </span></div></td><td></td></tr><tr><td class=\"c n x1b7 y2179 w1bf he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>rading losses rec<span class=\"_ _2\"></span>ognised<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x662 y2179 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">117<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x663 y2179 w1e he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(2,548)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w1c0 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>otal deferred ta<span class=\"_ _2\"></span>x charged in inc<span class=\"_ _2\"></span>ome stat<span class=\"_ _2\"></span>ement<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x664 y20b6 w70 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(325)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x665 y20b6 w1e he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(1,897)<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"gs25c\"><table class=\"s w1c1 h117\" id=\"_9d5c40d0-cf6e-44bf-8e50-4eafc10a0bc7\"><tr><td></td><td class=\"t m0 x1b0 h8b y2282 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y2282 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y2283 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y2283 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2178 w1af he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Def<span class=\"_ _2\"></span>erred t<span class=\"_ _2\"></span>ax charge in inc<span class=\"_ _2\"></span>ome sta<span class=\"_ _2\"></span>tement f<span class=\"_ _2\"></span>or the year fr<span class=\"_ _2\"></span>om continuing oper<span class=\"_ _2\"></span>ations<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x666 y2178 w70 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(325)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x667 y2178 w21 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(1,897)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w1c2 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Def<span class=\"_ _2\"></span>erred t<span class=\"_ _2\"></span>ax charge in inc<span class=\"_ _2\"></span>ome sta<span class=\"_ _2\"></span>tement f<span class=\"_ _2\"></span>or the year fr<span class=\"_ _2\"></span>om discontinued oper<span class=\"_ _2\"></span>ations<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x668 y2179 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x669 y2179 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w1c0 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>otal deferred ta<span class=\"_ _2\"></span>x charged in inc<span class=\"_ _2\"></span>ome stat<span class=\"_ _2\"></span>ement<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x664 y20b6 w70 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(325)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x665 y20b6 w1e he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(1,897)</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-567": {
   "value": "<div class=\"t m0 h6f ffb fs24 fc10 sc0 ls9a wsa7 gs25e\">1<span class=\"_ _2\"></span>7<span class=\"_ _0\"></span>. <span class=\"_ _13f\"> </span> Intangible <span class=\"_ _1a4\"> </span>assets<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h6f ffb fs24 fc6 sc0 ls99 wsac gs25f\">Goodwill and brand<span class=\"_ _2d2\"> </span></div><div class=\"gs1e7\"><table class=\"s w11b h11d\" id=\"_59950b2f-5f8a-4bc7-829a-bb60ab2f9fa7\"><tr><td></td><td class=\"t m0 x66a h1d y2284 ffd fs11 fc7 sc0 ls1 ws0\">Goodwill<span class=\"ffc\"> </span></td><td class=\"t m0 x204 h4a y2284 ffc fs11 fc7 sc0 ls1 ws0\">Brand </td><td class=\"t m0 x3d5 h4a y2284 ffc fs11 fc7 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal </td></tr><tr><td></td><td class=\"t m0 x203 h1d y2285 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x204 h1d y2285 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y2285 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m0 x206 h11 y2286 ffb fs8 fc3 sc0 ls1 ws0\">Cost<span class=\"_ _237\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y2287 w1c3 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">At 31 December 2024<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66b y2287 w36 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">16,855<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66c y2287 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">6,911<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66d y2287 w3c he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">23,766<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2288 wb1 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">A<span class=\"_ _2\"></span>t 31 December 2025<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x25e y2288 w3c he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">16,855<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66e y2288 w6b he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">6,911<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x22e y2288 w35 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">23,766<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x206 h11 y2289 ffb fs8 fc3 sc0 ls1 ws0\">Net book value<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y228a wb1 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">A<span class=\"_ _2\"></span>t 31 December 2025<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x25e y228a w3c he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">16,855<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66e y228a w6b he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">6,911<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x22e y228a w35 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">23,766<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w1c3 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">At 31 December 2024<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66b y20b6 w36 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">16,855<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66c y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">6,911<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66d y20b6 w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">23,766<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs260\">The carrying amount of goodwill and <span class=\"_ _2\"></span>brand by CGU is summarised below:<span class=\"_ _2d2\"> </span></div><div class=\"gs261\"><table class=\"s w11b h11e\" id=\"_c5850594-7a1d-4200-868e-e7c9bf71e56e\"><tr><td></td><td class=\"t m0 x66f h8b y228b ffb fs11 fc7 sc0 ls1 ws0\">Goodwill </td><td class=\"t m0 x670 h8b y228b ffb fs11 fc7 sc0 ls1 ws0\">Brand </td><td class=\"t m0 x54c h1d y228b ffd fs11 fc7 sc0 ls1 ws0\">Goodwill<span class=\"ffc\"> </span></td><td class=\"t m0 x54d h4a y228b ffc fs11 fc7 sc0 ls1 ws0\">Brand </td></tr><tr><td></td><td class=\"t m0 x5e2 h8b y228c ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1ff h8b y228c ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x200 h1d y228c ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td><td class=\"t m0 x3af h1d y228c ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x3f7 h8b y228d ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x203 h8b y228d ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x204 h1d y228d ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y228d ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m0 x206 h11 y228e ffb fs8 fc3 sc0 ls1 ws0\">CGUs<span class=\"_ _194\"> </span> <span class=\"_ _ac\"> </span> </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y20ae w1c4 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">PRIMIS network<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x671 y20ae w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">6,950<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x672 y20ae w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">180<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x211 y20ae w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">6,950<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x673 y20ae w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">180<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x674 y228f w1c5 he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Financial Services segment total<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x675 y228f wa6 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">6,950<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x676 y228f w27 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">180<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ae y228f w30 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">6,950<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x677 y228f w27 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">180<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b0 w1c6 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">e.surv<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x678 y20b0 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">9,569<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x679 y20b0 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">1,305<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67a y20b0 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">9,569<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67b y20b0 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,305<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y211e w1c7 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>empleton LP<span class=\"_ _0\"></span>A<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c2 y211e w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">336<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67c y211e w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67d y211e w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">336<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67e y211e w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x674 y2290 w1c8 he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Surveying &amp; V<span class=\"_ _0\"></span>aluation segment total<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67f y2290 wa6 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">9,905<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x680 y2290 w6b he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">1,305<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x681 y2290 w30 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">9,905<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x238 y2290 w30 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">1,305<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b3 w1c9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Y<span class=\"_ _0\"></span>our Move and Reeds Rains<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x682 y20b3 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x683 y20b3 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3,751<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x684 y20b3 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x685 y20b3 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,751<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21d9 w1ca he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">LSLi<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x686 y21d9 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x687 y21d9 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">1,675<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x48e y21d9 w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x640 y21d9 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,675<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x674 y2291 w1cb he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Esta<span class=\"_ _2\"></span>te Agency Fr<span class=\"_ _2\"></span>anchising segment tot<span class=\"_ _2\"></span>al<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x688 y2291 w4f he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x689 y2291 w26 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">5,426<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x68a y2291 w33 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2b2 y2291 w30 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">5,426<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w1cc he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>otal<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x68b y20b6 w35 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">16,855<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x68c y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">6,911<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x68d y20b6 w36 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">16,855<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x59e y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">6,911<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m0 hbf ff16 fs24 fc6 sc0 ls2e ws2d gs262\">Impa<span class=\"_ _1\"></span>irmen<span class=\"_ _1\"></span>t of goodwi<span class=\"_ _1\"></span>ll and othe<span class=\"_ _1\"></span>r intan<span class=\"_ _1\"></span>gible<span class=\"_ _1\"></span>s with ind<span class=\"_ _1\"></span>efini<span class=\"_ _1\"></span>te usef<span class=\"_ _1\"></span>ul lives<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs263\">The Group tests goodwill and the <span class=\"_ _2\"></span>indefinite life intangible assets annually for impairment, <span class=\"_ _2\"></span>or more frequently if there are indicators <span class=\"_ _2\"></span>of impairment. </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs264\">Goodwill and brands acquired through busin<span class=\"_ _2\"></span>ess combinations have been allocated for impairment <span class=\"_ _2\"></span>testing purposes to statutory companies or </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs265\">groups of statutory companies which are <span class=\"_ _2\"></span>managed as individual CGUs as disclosed in <span class=\"_ _2\"></span>the table above.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hd4 ff13 fs24 fc6 sc0 ls2e ws2d gs266\">Recove<span class=\"_ _1\"></span>rable amo<span class=\"_ _1\"></span>unt of CGUs<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs267\">The recoverable amounts of the Financial <span class=\"_ _2\"></span>Services, Surveying &amp; Valuation and Estate Agency <span class=\"_ _2\"></span>Franchising companies have been determined based </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs268\">on a value-in-use (VIU) calculation using <span class=\"_ _2\"></span>cash flow projections based on financial <span class=\"_ _2\"></span>budgets and forecasts approved by the Board <span class=\"_ _2\"></span>and in the three-<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs269\">year plan.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs26a\">Cash flow projections are based on <span class=\"_ _2\"></span>the Group\u2019s three-year plan covering the p<span class=\"_ _2\"></span>eriod 2026 to 2028. Cash flows beyond th<span class=\"_ _2\"></span>is period are extrapolated </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs26b\">using a terminal growth rate of <span class=\"_ _2\"></span>2.0%.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs26c\">The calculation of value-in-use for each <span class=\"_ _2\"></span>of the Financial Services, Surveying &amp; Valuation <span class=\"_ _2\"></span>and Estate Agency companies is most sensitive <span class=\"_ _2\"></span>to the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs26d\">following assumptions:<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h14 ffc fs8 fca sc0 ls14 ws11 gs26e\">\u2022 <span class=\"_ _16\"> </span><span class=\"fc8 ws0\">Discount rates<span class=\"_ _2d2\"> </span></span></div><div class=\"t m0 h13 ffc fs8 fca sc0 ls14 ws11 gs26f\">\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">Performance in the market<span class=\"_ _2d2\"> </span></span></div><div class=\"t m0 h6f ffb fs24 fc6 sc0 ls9b ws99 gs271\">Discount rates<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs272\">The pre-tax discount rate applied to <span class=\"_ _2\"></span>cash flow projections used in the VIU <span class=\"_ _2\"></span>models is as follows:<span class=\"_ _2d2\"> </span></div><div class=\"gs273\"><table class=\"s w1cd h11f\" id=\"_d5e6a677-7af7-488b-aa4b-376c092f1ef0\"><tr><td></td><td class=\"c n x68e y2292 w13a h104\"><div class=\"t m0 x1b6 h1d y2210 ffb fs11 fc7 sc0 ls1 ws0\">2025<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x68f y2292 w13a h104\"><div class=\"t m0 x1b6 h1d y2210 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w16a he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Financial Services<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x690 y2178 wfd he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">16.4%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x691 y2178 w1ce he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">16.3%<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w16b he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Surveying &amp; V<span class=\"_ _0\"></span>aluation<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x692 y2179 wfe he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">16.5%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x693 y2179 w1ce he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">17.3%<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w16c he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Esta<span class=\"_ _2\"></span>te Agency Fr<span class=\"_ _2\"></span>anchising<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x694 y20b6 wfe he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">15.7%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x695 y20b6 w1ce he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">15.9%<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs274\">Cash flows beyond the three-year plan <span class=\"_ _2\"></span>are extrapolated using a 2.0% growth rate <span class=\"_ _2\"></span>(2024: 2.0%). The terminal growth rate of <span class=\"_ _2\"></span>does not exceed </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs275\">the long-term average growth rate for <span class=\"_ _2\"></span>the UK economy and reflects management\u2019s expectation <span class=\"_ _2\"></span>of long-term sustainable growth in the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs276\">relevant markets.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hd4 ff13 fs24 fc6 sc0 ls2e ws2d gs277\">Per<span class=\"_ _1\"></span>forman<span class=\"_ _1\"></span>ce in the market<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs278\">Management\u2019s impairment assessment incorporates key assumptions <span class=\"_ _2\"></span>reflecting the performance of the market, such <span class=\"_ _2\"></span>as housing transaction </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs279\">volumes, house price forecasts, mortgage lending <span class=\"_ _2\"></span>trends, market interest rates, and broader economic, <span class=\"_ _2\"></span>legal and technological factors affecting </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs27a\">operations. These assumptions are derived from <span class=\"_ _2\"></span>a combination of internal forecasts and external <span class=\"_ _2\"></span>market data, and are reflected in the <span class=\"_ _2\"></span>revenue </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs27b\">growth, margin and cost projections for <span class=\"_ _2\"></span>each cash-generating unit (CGU).<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs27c\">These assumptions reflect management\u2019s expectations of <span class=\"_ _2\"></span>how each CGU will perform over the <span class=\"_ _2\"></span>three-year forecast period (2026 to 2028) and </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs27d\">are used to calculate the value-in-use <span class=\"_ _2\"></span>of the CGUs. CGU-specific operating assumptions are <span class=\"_ _2\"></span>applied to forecast cash flows and relate <span class=\"_ _2\"></span>to revenue </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs27e\">forecasts and underlying profit margins within <span class=\"_ _2\"></span>each of the operating CGUs. The values <span class=\"_ _2\"></span>ascribed to each assumption vary between CGUs, </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs27f\">as forecasts are built from the <span class=\"_ _2\"></span>underlying business units within each CGU group. <span class=\"_ _2\"></span>The assumptions are based on a comb<span class=\"_ _2\"></span>ination of historical </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs280\">performance, observable market trends, and managemen<span class=\"_ _2\"></span>t\u2019s expectations of future market developments.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hbf ff16 fs24 fc6 sc0 ls2e ws2d gs281\">Sen<span class=\"_ _1\"></span>siti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>y to change<span class=\"_ _1\"></span>s in assum<span class=\"_ _1\"></span>ption<span class=\"_ _1\"></span>s<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs282\">The Group performed sensitivity analysis on <span class=\"_ _2\"></span>key assumptions, including discount rates (\u00b11.5%) <span class=\"_ _2\"></span>and terminal growth rates (\u00b11%). Under these </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs283\">scenarios, all CGUs retained sufficient headroom <span class=\"_ _2\"></span>and therefore no impairment required. The most <span class=\"_ _2\"></span>sensitive CGU is e.surv, where a 1.5% <span class=\"_ _2\"></span>increase </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs284\">in discount rate would reduce headroom <span class=\"_ _2\"></span>by \u00a310.2m but not result in <span class=\"_ _2\"></span>impairment.<span class=\"_ _2d2\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-605": {
   "value": "1<span class=\"_ _2\"></span>7<span class=\"_ _0\"></span>. <span class=\"_ _13f\"> </span> Intangible <span class=\"_ _1a4\"> </span>assets<span class=\"_ _2d2\"> </span>Goodwill and brand<span class=\"_ _2d2\"> </span><table class=\"s w11b h11d\" id=\"_59950b2f-5f8a-4bc7-829a-bb60ab2f9fa7\"><tr><td></td><td class=\"t m0 x66a h1d y2284 ffd fs11 fc7 sc0 ls1 ws0\">Goodwill<span class=\"ffc\"> </span></td><td class=\"t m0 x204 h4a y2284 ffc fs11 fc7 sc0 ls1 ws0\">Brand </td><td class=\"t m0 x3d5 h4a y2284 ffc fs11 fc7 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal </td></tr><tr><td></td><td class=\"t m0 x203 h1d y2285 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x204 h1d y2285 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y2285 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m0 x206 h11 y2286 ffb fs8 fc3 sc0 ls1 ws0\">Cost<span class=\"_ _237\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y2287 w1c3 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">At 31 December 2024<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66b y2287 w36 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">16,855<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66c y2287 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">6,911<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66d y2287 w3c he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">23,766<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2288 wb1 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">A<span class=\"_ _2\"></span>t 31 December 2025<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x25e y2288 w3c he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">16,855<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66e y2288 w6b he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">6,911<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x22e y2288 w35 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">23,766<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x206 h11 y2289 ffb fs8 fc3 sc0 ls1 ws0\">Net book value<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y228a wb1 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">A<span class=\"_ _2\"></span>t 31 December 2025<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x25e y228a w3c he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">16,855<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66e y228a w6b he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">6,911<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x22e y228a w35 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">23,766<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w1c3 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">At 31 December 2024<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66b y20b6 w36 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">16,855<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66c y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">6,911<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66d y20b6 w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">23,766<span class=\"_ _2d2\"> </span></div></td></tr></table>The carrying amount of goodwill and <span class=\"_ _2\"></span>brand by CGU is summarised below:<span class=\"_ _2d2\"> </span><table class=\"s w11b h11e\" id=\"_c5850594-7a1d-4200-868e-e7c9bf71e56e\"><tr><td></td><td class=\"t m0 x66f h8b y228b ffb fs11 fc7 sc0 ls1 ws0\">Goodwill </td><td class=\"t m0 x670 h8b y228b ffb fs11 fc7 sc0 ls1 ws0\">Brand </td><td class=\"t m0 x54c h1d y228b ffd fs11 fc7 sc0 ls1 ws0\">Goodwill<span class=\"ffc\"> </span></td><td class=\"t m0 x54d h4a y228b ffc fs11 fc7 sc0 ls1 ws0\">Brand </td></tr><tr><td></td><td class=\"t m0 x5e2 h8b y228c ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1ff h8b y228c ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x200 h1d y228c ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td><td class=\"t m0 x3af h1d y228c ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x3f7 h8b y228d ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x203 h8b y228d ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x204 h1d y228d ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y228d ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m0 x206 h11 y228e ffb fs8 fc3 sc0 ls1 ws0\">CGUs<span class=\"_ _194\"> </span> <span class=\"_ _ac\"> </span> </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y20ae w1c4 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">PRIMIS network<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x671 y20ae w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">6,950<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x672 y20ae w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">180<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x211 y20ae w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">6,950<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x673 y20ae w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">180<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x674 y228f w1c5 he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Financial Services segment total<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x675 y228f wa6 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">6,950<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x676 y228f w27 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">180<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ae y228f w30 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">6,950<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x677 y228f w27 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">180<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b0 w1c6 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">e.surv<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x678 y20b0 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">9,569<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x679 y20b0 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">1,305<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67a y20b0 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">9,569<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67b y20b0 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,305<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y211e w1c7 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>empleton LP<span class=\"_ _0\"></span>A<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c2 y211e w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">336<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67c y211e w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67d y211e w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">336<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67e y211e w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x674 y2290 w1c8 he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Surveying &amp; V<span class=\"_ _0\"></span>aluation segment total<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67f y2290 wa6 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">9,905<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x680 y2290 w6b he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">1,305<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x681 y2290 w30 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">9,905<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x238 y2290 w30 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">1,305<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b3 w1c9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Y<span class=\"_ _0\"></span>our Move and Reeds Rains<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x682 y20b3 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x683 y20b3 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3,751<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x684 y20b3 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x685 y20b3 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,751<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21d9 w1ca he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">LSLi<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x686 y21d9 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x687 y21d9 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">1,675<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x48e y21d9 w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x640 y21d9 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,675<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x674 y2291 w1cb he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Esta<span class=\"_ _2\"></span>te Agency Fr<span class=\"_ _2\"></span>anchising segment tot<span class=\"_ _2\"></span>al<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x688 y2291 w4f he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x689 y2291 w26 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">5,426<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x68a y2291 w33 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2b2 y2291 w30 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">5,426<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w1cc he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>otal<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x68b y20b6 w35 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">16,855<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x68c y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">6,911<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x68d y20b6 w36 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">16,855<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x59e y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">6,911<span class=\"_ _2d2\"> </span></div></td></tr></table>Impa<span class=\"_ _1\"></span>irmen<span class=\"_ _1\"></span>t of goodwi<span class=\"_ _1\"></span>ll and othe<span class=\"_ _1\"></span>r intan<span class=\"_ _1\"></span>gible<span class=\"_ _1\"></span>s with ind<span class=\"_ _1\"></span>efini<span class=\"_ _1\"></span>te usef<span class=\"_ _1\"></span>ul lives<span class=\"_ _2d2\"> </span>The Group tests goodwill and the <span class=\"_ _2\"></span>indefinite life intangible assets annually for impairment, <span class=\"_ _2\"></span>or more frequently if there are indicators <span class=\"_ _2\"></span>of impairment. Goodwill and brands acquired through busin<span class=\"_ _2\"></span>ess combinations have been allocated for impairment <span class=\"_ _2\"></span>testing purposes to statutory companies or groups of statutory companies which are <span class=\"_ _2\"></span>managed as individual CGUs as disclosed in <span class=\"_ _2\"></span>the table above.<span class=\"_ _2d2\"> </span>Recove<span class=\"_ _1\"></span>rable amo<span class=\"_ _1\"></span>unt of CGUs<span class=\"_ _2d2\"> </span>The recoverable amounts of the Financial <span class=\"_ _2\"></span>Services, Surveying &amp; Valuation and Estate Agency <span class=\"_ _2\"></span>Franchising companies have been determined based on a value-in-use (VIU) calculation using <span class=\"_ _2\"></span>cash flow projections based on financial <span class=\"_ _2\"></span>budgets and forecasts approved by the Board <span class=\"_ _2\"></span>and in the three-<span class=\"_ _2d2\"> </span>year plan.<span class=\"_ _2d2\"> </span>Cash flow projections are based on <span class=\"_ _2\"></span>the Group\u2019s three-year plan covering the p<span class=\"_ _2\"></span>eriod 2026 to 2028. Cash flows beyond th<span class=\"_ _2\"></span>is period are extrapolated using a terminal growth rate of <span class=\"_ _2\"></span>2.0%.<span class=\"_ _2d2\"> </span>The calculation of value-in-use for each <span class=\"_ _2\"></span>of the Financial Services, Surveying &amp; Valuation <span class=\"_ _2\"></span>and Estate Agency companies is most sensitive <span class=\"_ _2\"></span>to the following assumptions:<span class=\"_ _2d2\"> </span>\u2022 <span class=\"_ _16\"> </span><span class=\"fc8 ws0\">Discount rates<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">Performance in the market<span class=\"_ _2d2\"> </span></span>Discount rates<span class=\"_ _2d2\"> </span>The pre-tax discount rate applied to <span class=\"_ _2\"></span>cash flow projections used in the VIU <span class=\"_ _2\"></span>models is as follows:<span class=\"_ _2d2\"> </span><table class=\"s w1cd h11f\" id=\"_d5e6a677-7af7-488b-aa4b-376c092f1ef0\"><tr><td></td><td class=\"c n x68e y2292 w13a h104\"><div class=\"t m0 x1b6 h1d y2210 ffb fs11 fc7 sc0 ls1 ws0\">2025<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x68f y2292 w13a h104\"><div class=\"t m0 x1b6 h1d y2210 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w16a he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Financial Services<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x690 y2178 wfd he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">16.4%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x691 y2178 w1ce he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">16.3%<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w16b he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Surveying &amp; V<span class=\"_ _0\"></span>aluation<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x692 y2179 wfe he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">16.5%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x693 y2179 w1ce he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">17.3%<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w16c he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Esta<span class=\"_ _2\"></span>te Agency Fr<span class=\"_ _2\"></span>anchising<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x694 y20b6 wfe he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">15.7%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x695 y20b6 w1ce he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">15.9%<span class=\"_ _2d2\"> </span></div></td></tr></table>Cash flows beyond the three-year plan <span class=\"_ _2\"></span>are extrapolated using a 2.0% growth rate <span class=\"_ _2\"></span>(2024: 2.0%). The terminal growth rate of <span class=\"_ _2\"></span>does not exceed the long-term average growth rate for <span class=\"_ _2\"></span>the UK economy and reflects management\u2019s expectation <span class=\"_ _2\"></span>of long-term sustainable growth in the relevant markets.<span class=\"_ _2d2\"> </span>Per<span class=\"_ _1\"></span>forman<span class=\"_ _1\"></span>ce in the market<span class=\"_ _2d2\"> </span>Management\u2019s impairment assessment incorporates key assumptions <span class=\"_ _2\"></span>reflecting the performance of the market, such <span class=\"_ _2\"></span>as housing transaction volumes, house price forecasts, mortgage lending <span class=\"_ _2\"></span>trends, market interest rates, and broader economic, <span class=\"_ _2\"></span>legal and technological factors affecting operations. These assumptions are derived from <span class=\"_ _2\"></span>a combination of internal forecasts and external <span class=\"_ _2\"></span>market data, and are reflected in the <span class=\"_ _2\"></span>revenue growth, margin and cost projections for <span class=\"_ _2\"></span>each cash-generating unit (CGU).<span class=\"_ _2d2\"> </span>These assumptions reflect management\u2019s expectations of <span class=\"_ _2\"></span>how each CGU will perform over the <span class=\"_ _2\"></span>three-year forecast period (2026 to 2028) and are used to calculate the value-in-use <span class=\"_ _2\"></span>of the CGUs. CGU-specific operating assumptions are <span class=\"_ _2\"></span>applied to forecast cash flows and relate <span class=\"_ _2\"></span>to revenue forecasts and underlying profit margins within <span class=\"_ _2\"></span>each of the operating CGUs. The values <span class=\"_ _2\"></span>ascribed to each assumption vary between CGUs, as forecasts are built from the <span class=\"_ _2\"></span>underlying business units within each CGU group. <span class=\"_ _2\"></span>The assumptions are based on a comb<span class=\"_ _2\"></span>ination of historical performance, observable market trends, and managemen<span class=\"_ _2\"></span>t\u2019s expectations of future market developments.<span class=\"_ _2d2\"> </span>Sen<span class=\"_ _1\"></span>siti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>y to change<span class=\"_ _1\"></span>s in assum<span class=\"_ _1\"></span>ption<span class=\"_ _1\"></span>s<span class=\"_ _2d2\"> </span>The Group performed sensitivity analysis on <span class=\"_ _2\"></span>key assumptions, including discount rates (\u00b11.5%) <span class=\"_ _2\"></span>and terminal growth rates (\u00b11%). Under these scenarios, all CGUs retained sufficient headroom <span class=\"_ _2\"></span>and therefore no impairment required. The most <span class=\"_ _2\"></span>sensitive CGU is e.surv, where a 1.5% <span class=\"_ _2\"></span>increase in discount rate would reduce headroom <span class=\"_ _2\"></span>by \u00a310.2m but not result in <span class=\"_ _2\"></span>impairment.<span class=\"_ _2d2\"> </span>Other intangible assets<span class=\"_ _2d2\"> </span><table class=\"s w1cf h120\" id=\"_542ff281-af53-46bd-b3d0-81ff12930e8c\"><tr><td></td><td class=\"t m0 x696 h4a y2293 ffc fs11 fc7 sc0 ls1 ws0\">Customer </td><td class=\"t m0 x582 h4a y2293 ffc fs11 fc7 sc0 ls1 ws0\">Franchise </td><td></td><td class=\"t m0 x697 h1d y2293 ffd fs11 fc7 sc0 ls1 ws0\">Relationship <span class=\"ffc\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x589 h4a y2294 ffc fs11 fc7 sc0 ls1 ws0\">contr<span class=\"_ _2\"></span>acts </td><td class=\"t m0 x466 h4a y2294 ffc fs11 fc7 sc0 ls1 ws0\">agreements </td><td class=\"t m0 x698 h1d y2295 ffd fs11 fc7 sc0 ls1 ws0\">Software<span class=\"ffc\"> </span></td><td class=\"t m0 x699 h4a y2294 ffc fs11 fc7 sc0 ls1 ws0\">Asset </td><td class=\"t m0 x1b1 h8b y2295 ffb fs11 fc7 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal </td></tr><tr><td></td><td class=\"t m0 x469 h1d y2296 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x46a h1d y2296 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x46b h1d y2297 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b3 h1d y2296 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h8b y2297 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m0 x1b5 h11 y2298 ffb fs8 fc3 sc0 ls1 ws0\">Cost<span class=\"_ _1e6\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y21ba w1d0 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">At 1 January 2024<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x69a y21ba wa5 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">625<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x69b y21ba w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">12,766<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x69c y21ba w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">19,397<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x69d y21ba w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x69e y21ba w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">32,788<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2299 w1d1 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Additions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x69f y2299 wa9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a0 y2299 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a1 y2299 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2,093<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ae y2299 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">9,295<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a2 y2299 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">11,388<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y229a wb1 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">A<span class=\"_ _2\"></span>t 31 December 2024<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a3 y229a wa5 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">625<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a4 y229a w35 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">12,766<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a5 y229a w3c he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">21,490<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a6 y229a w26 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">9,295<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a7 y229a w35 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">44,176<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21bd w1d1 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Additions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x69f y21bd wa9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a0 y21bd w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a1 y21bd w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,052<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a8 y21bd w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x64c y21bd w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,052<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20ab w1d2 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Disposals<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a9 y20ab w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(625)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6aa y20ab w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ab y20ab w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x609 y20ab w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ac y20ab w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(625)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y229b wb1 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">A<span class=\"_ _2\"></span>t 31 December 2025<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ad y229b wa9 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ae y229b w35 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">12,766<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6af y229b w35 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">24,542<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b0 y229b w26 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">9,295<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b1 y229b w3c he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">46,603<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h2e y229c ff16 fs8 fc3 sc0 ls1 ws0\">Amortisation and impairment<span class=\"_ _242\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y20ae w1d0 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">At 1 January 2024<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x69a y20ae wa5 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">625<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b2 y20ae w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,020<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x418 y20ae w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">16,593<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b3 y20ae w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b4 y20ae w36 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">18,238<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20af w1d3 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Amortisation<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b5 y20af wa9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b6 y20af w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">879<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a1 y20af w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,335<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x511 y20af w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">774<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b7 y20af w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2,988<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y229d wb1 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">A<span class=\"_ _2\"></span>t 31 December 2024<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a3 y229d wa5 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">625<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b8 y229d w26 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">1,899<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b9 y229d w35 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">17,928<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ba y229d w27 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">774<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x1f5 y229d w35 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">21,226<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21a4 w1d3 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Amortisation<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b5 y21a4 wa9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b6 y21a4 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">850<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a1 y21a4 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,408<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x511 y21a4 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">774<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b7 y21a4 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,032<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2176 w1d4 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Disposal<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x441 y2176 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(625)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6bb y2176 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6bc y2176 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2c8 y2176 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6bd y2176 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(625)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y229e wb1 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">A<span class=\"_ _2\"></span>t 31 December 2025<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ad y229e wa9 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6be y229e w26 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">2,749<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6bf y229e w3c he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">19,336<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b0 y229e w26 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">1,548<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b1 y229e w3c he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">23,633<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h11 y229f ffb fs8 fc3 sc0 ls1 ws0\">Net book value<span class=\"_ _1c1\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y228a wb1 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">A<span class=\"_ _2\"></span>t 31 December 2025<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ad y228a wa9 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ae y228a w35 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">10,017<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6c0 y228a w26 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">5,206<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6c1 y228a w26 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">7,747<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6c2 y228a w3c he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">22,970<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w1c3 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">At 31 December 2024<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6c3 y20b6 wa9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x69b y20b6 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">10,867<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6c4 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,562<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6c5 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">8,521<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6c6 y20b6 w36 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">22,950<span class=\"_ _2d2\"> </span></div></td></tr></table>At 31 December 2025, the Group\u2019s <span class=\"_ _2\"></span>Relationship Asset has a remaining amortisation period <span class=\"_ _2\"></span>of 10 years.<span class=\"_ _2d2\"> </span><div class=\"t m0 h6f ffb fs24 fc10 sc0 ls99 wsac gs286\">Research and development expenditure<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs287\">During the year, the Group incurred <span class=\"_ _2\"></span>total research and development expenditure of \u00a31.3m <span class=\"_ _2\"></span>(2024: \u00a31.2m) recognised as an expense in <span class=\"_ _2\"></span>the  Group </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs288\">Statement of Profit or Loss and <span class=\"_ _2\"></span>other Comprehensive Income. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-14": {
   "value": "1<span class=\"_ _2\"></span>7<span class=\"_ _0\"></span>. <span class=\"_ _13f\"> </span> Intangible <span class=\"_ _1a4\"> </span>assets<span class=\"_ _2d2\"> </span>Goodwill and brand<span class=\"_ _2d2\"> </span><table class=\"s w11b h11d\" id=\"_59950b2f-5f8a-4bc7-829a-bb60ab2f9fa7\"><tr><td></td><td class=\"t m0 x66a h1d y2284 ffd fs11 fc7 sc0 ls1 ws0\">Goodwill<span class=\"ffc\"> </span></td><td class=\"t m0 x204 h4a y2284 ffc fs11 fc7 sc0 ls1 ws0\">Brand </td><td class=\"t m0 x3d5 h4a y2284 ffc fs11 fc7 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal </td></tr><tr><td></td><td class=\"t m0 x203 h1d y2285 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x204 h1d y2285 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y2285 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m0 x206 h11 y2286 ffb fs8 fc3 sc0 ls1 ws0\">Cost<span class=\"_ _237\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y2287 w1c3 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">At 31 December 2024<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66b y2287 w36 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">16,855<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66c y2287 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">6,911<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66d y2287 w3c he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">23,766<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2288 wb1 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">A<span class=\"_ _2\"></span>t 31 December 2025<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x25e y2288 w3c he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">16,855<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66e y2288 w6b he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">6,911<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x22e y2288 w35 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">23,766<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x206 h11 y2289 ffb fs8 fc3 sc0 ls1 ws0\">Net book value<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y228a wb1 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">A<span class=\"_ _2\"></span>t 31 December 2025<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x25e y228a w3c he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">16,855<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66e y228a w6b he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">6,911<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x22e y228a w35 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">23,766<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w1c3 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">At 31 December 2024<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66b y20b6 w36 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">16,855<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66c y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">6,911<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66d y20b6 w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">23,766<span class=\"_ _2d2\"> </span></div></td></tr></table>The carrying amount of goodwill and <span class=\"_ _2\"></span>brand by CGU is summarised below:<span class=\"_ _2d2\"> </span><table class=\"s w11b h11e\" id=\"_c5850594-7a1d-4200-868e-e7c9bf71e56e\"><tr><td></td><td class=\"t m0 x66f h8b y228b ffb fs11 fc7 sc0 ls1 ws0\">Goodwill </td><td class=\"t m0 x670 h8b y228b ffb fs11 fc7 sc0 ls1 ws0\">Brand </td><td class=\"t m0 x54c h1d y228b ffd fs11 fc7 sc0 ls1 ws0\">Goodwill<span class=\"ffc\"> </span></td><td class=\"t m0 x54d h4a y228b ffc fs11 fc7 sc0 ls1 ws0\">Brand </td></tr><tr><td></td><td class=\"t m0 x5e2 h8b y228c ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1ff h8b y228c ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x200 h1d y228c ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td><td class=\"t m0 x3af h1d y228c ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x3f7 h8b y228d ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x203 h8b y228d ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x204 h1d y228d ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y228d ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m0 x206 h11 y228e ffb fs8 fc3 sc0 ls1 ws0\">CGUs<span class=\"_ _194\"> </span> <span class=\"_ _ac\"> </span> </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y20ae w1c4 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">PRIMIS network<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x671 y20ae w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">6,950<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x672 y20ae w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">180<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x211 y20ae w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">6,950<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x673 y20ae w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">180<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x674 y228f w1c5 he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Financial Services segment total<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x675 y228f wa6 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">6,950<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x676 y228f w27 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">180<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ae y228f w30 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">6,950<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x677 y228f w27 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">180<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b0 w1c6 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">e.surv<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x678 y20b0 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">9,569<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x679 y20b0 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">1,305<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67a y20b0 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">9,569<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67b y20b0 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,305<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y211e w1c7 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>empleton LP<span class=\"_ _0\"></span>A<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c2 y211e w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">336<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67c y211e w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67d y211e w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">336<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67e y211e w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x674 y2290 w1c8 he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Surveying &amp; V<span class=\"_ _0\"></span>aluation segment total<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67f y2290 wa6 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">9,905<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x680 y2290 w6b he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">1,305<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x681 y2290 w30 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">9,905<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x238 y2290 w30 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">1,305<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b3 w1c9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Y<span class=\"_ _0\"></span>our Move and Reeds Rains<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x682 y20b3 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x683 y20b3 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3,751<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x684 y20b3 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x685 y20b3 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,751<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21d9 w1ca he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">LSLi<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x686 y21d9 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x687 y21d9 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">1,675<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x48e y21d9 w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x640 y21d9 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,675<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x674 y2291 w1cb he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Esta<span class=\"_ _2\"></span>te Agency Fr<span class=\"_ _2\"></span>anchising segment tot<span class=\"_ _2\"></span>al<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x688 y2291 w4f he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x689 y2291 w26 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">5,426<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x68a y2291 w33 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2b2 y2291 w30 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">5,426<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w1cc he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>otal<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x68b y20b6 w35 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">16,855<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x68c y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">6,911<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x68d y20b6 w36 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">16,855<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x59e y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">6,911<span class=\"_ _2d2\"> </span></div></td></tr></table>Impa<span class=\"_ _1\"></span>irmen<span class=\"_ _1\"></span>t of goodwi<span class=\"_ _1\"></span>ll and othe<span class=\"_ _1\"></span>r intan<span class=\"_ _1\"></span>gible<span class=\"_ _1\"></span>s with ind<span class=\"_ _1\"></span>efini<span class=\"_ _1\"></span>te usef<span class=\"_ _1\"></span>ul lives<span class=\"_ _2d2\"> </span>The Group tests goodwill and the <span class=\"_ _2\"></span>indefinite life intangible assets annually for impairment, <span class=\"_ _2\"></span>or more frequently if there are indicators <span class=\"_ _2\"></span>of impairment. Goodwill and brands acquired through busin<span class=\"_ _2\"></span>ess combinations have been allocated for impairment <span class=\"_ _2\"></span>testing purposes to statutory companies or groups of statutory companies which are <span class=\"_ _2\"></span>managed as individual CGUs as disclosed in <span class=\"_ _2\"></span>the table above.<span class=\"_ _2d2\"> </span>Recove<span class=\"_ _1\"></span>rable amo<span class=\"_ _1\"></span>unt of CGUs<span class=\"_ _2d2\"> </span>The recoverable amounts of the Financial <span class=\"_ _2\"></span>Services, Surveying &amp; Valuation and Estate Agency <span class=\"_ _2\"></span>Franchising companies have been determined based on a value-in-use (VIU) calculation using <span class=\"_ _2\"></span>cash flow projections based on financial <span class=\"_ _2\"></span>budgets and forecasts approved by the Board <span class=\"_ _2\"></span>and in the three-<span class=\"_ _2d2\"> </span>year plan.<span class=\"_ _2d2\"> </span>Cash flow projections are based on <span class=\"_ _2\"></span>the Group\u2019s three-year plan covering the p<span class=\"_ _2\"></span>eriod 2026 to 2028. Cash flows beyond th<span class=\"_ _2\"></span>is period are extrapolated using a terminal growth rate of <span class=\"_ _2\"></span>2.0%.<span class=\"_ _2d2\"> </span>The calculation of value-in-use for each <span class=\"_ _2\"></span>of the Financial Services, Surveying &amp; Valuation <span class=\"_ _2\"></span>and Estate Agency companies is most sensitive <span class=\"_ _2\"></span>to the following assumptions:<span class=\"_ _2d2\"> </span>\u2022 <span class=\"_ _16\"> </span><span class=\"fc8 ws0\">Discount rates<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">Performance in the market<span class=\"_ _2d2\"> </span></span>Discount rates<span class=\"_ _2d2\"> </span>The pre-tax discount rate applied to <span class=\"_ _2\"></span>cash flow projections used in the VIU <span class=\"_ _2\"></span>models is as follows:<span class=\"_ _2d2\"> </span><table class=\"s w1cd h11f\" id=\"_d5e6a677-7af7-488b-aa4b-376c092f1ef0\"><tr><td></td><td class=\"c n x68e y2292 w13a h104\"><div class=\"t m0 x1b6 h1d y2210 ffb fs11 fc7 sc0 ls1 ws0\">2025<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x68f y2292 w13a h104\"><div class=\"t m0 x1b6 h1d y2210 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w16a he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Financial Services<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x690 y2178 wfd he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">16.4%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x691 y2178 w1ce he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">16.3%<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w16b he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Surveying &amp; V<span class=\"_ _0\"></span>aluation<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x692 y2179 wfe he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">16.5%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x693 y2179 w1ce he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">17.3%<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w16c he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Esta<span class=\"_ _2\"></span>te Agency Fr<span class=\"_ _2\"></span>anchising<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x694 y20b6 wfe he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">15.7%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x695 y20b6 w1ce he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">15.9%<span class=\"_ _2d2\"> </span></div></td></tr></table>Cash flows beyond the three-year plan <span class=\"_ _2\"></span>are extrapolated using a 2.0% growth rate <span class=\"_ _2\"></span>(2024: 2.0%). The terminal growth rate of <span class=\"_ _2\"></span>does not exceed the long-term average growth rate for <span class=\"_ _2\"></span>the UK economy and reflects management\u2019s expectation <span class=\"_ _2\"></span>of long-term sustainable growth in the relevant markets.<span class=\"_ _2d2\"> </span>Per<span class=\"_ _1\"></span>forman<span class=\"_ _1\"></span>ce in the market<span class=\"_ _2d2\"> </span>Management\u2019s impairment assessment incorporates key assumptions <span class=\"_ _2\"></span>reflecting the performance of the market, such <span class=\"_ _2\"></span>as housing transaction volumes, house price forecasts, mortgage lending <span class=\"_ _2\"></span>trends, market interest rates, and broader economic, <span class=\"_ _2\"></span>legal and technological factors affecting operations. These assumptions are derived from <span class=\"_ _2\"></span>a combination of internal forecasts and external <span class=\"_ _2\"></span>market data, and are reflected in the <span class=\"_ _2\"></span>revenue growth, margin and cost projections for <span class=\"_ _2\"></span>each cash-generating unit (CGU).<span class=\"_ _2d2\"> </span>These assumptions reflect management\u2019s expectations of <span class=\"_ _2\"></span>how each CGU will perform over the <span class=\"_ _2\"></span>three-year forecast period (2026 to 2028) and are used to calculate the value-in-use <span class=\"_ _2\"></span>of the CGUs. CGU-specific operating assumptions are <span class=\"_ _2\"></span>applied to forecast cash flows and relate <span class=\"_ _2\"></span>to revenue forecasts and underlying profit margins within <span class=\"_ _2\"></span>each of the operating CGUs. The values <span class=\"_ _2\"></span>ascribed to each assumption vary between CGUs, as forecasts are built from the <span class=\"_ _2\"></span>underlying business units within each CGU group. <span class=\"_ _2\"></span>The assumptions are based on a comb<span class=\"_ _2\"></span>ination of historical performance, observable market trends, and managemen<span class=\"_ _2\"></span>t\u2019s expectations of future market developments.<span class=\"_ _2d2\"> </span>Sen<span class=\"_ _1\"></span>siti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>y to change<span class=\"_ _1\"></span>s in assum<span class=\"_ _1\"></span>ption<span class=\"_ _1\"></span>s<span class=\"_ _2d2\"> </span>The Group performed sensitivity analysis on <span class=\"_ _2\"></span>key assumptions, including discount rates (\u00b11.5%) <span class=\"_ _2\"></span>and terminal growth rates (\u00b11%). Under these scenarios, all CGUs retained sufficient headroom <span class=\"_ _2\"></span>and therefore no impairment required. The most <span class=\"_ _2\"></span>sensitive CGU is e.surv, where a 1.5% <span class=\"_ _2\"></span>increase in discount rate would reduce headroom <span class=\"_ _2\"></span>by \u00a310.2m but not result in <span class=\"_ _2\"></span>impairment.<span class=\"_ _2d2\"> </span>Other intangible assets<span class=\"_ _2d2\"> </span><table class=\"s w1cf h120\" id=\"_542ff281-af53-46bd-b3d0-81ff12930e8c\"><tr><td></td><td class=\"t m0 x696 h4a y2293 ffc fs11 fc7 sc0 ls1 ws0\">Customer </td><td class=\"t m0 x582 h4a y2293 ffc fs11 fc7 sc0 ls1 ws0\">Franchise </td><td></td><td class=\"t m0 x697 h1d y2293 ffd fs11 fc7 sc0 ls1 ws0\">Relationship <span class=\"ffc\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x589 h4a y2294 ffc fs11 fc7 sc0 ls1 ws0\">contr<span class=\"_ _2\"></span>acts </td><td class=\"t m0 x466 h4a y2294 ffc fs11 fc7 sc0 ls1 ws0\">agreements </td><td class=\"t m0 x698 h1d y2295 ffd fs11 fc7 sc0 ls1 ws0\">Software<span class=\"ffc\"> </span></td><td class=\"t m0 x699 h4a y2294 ffc fs11 fc7 sc0 ls1 ws0\">Asset </td><td class=\"t m0 x1b1 h8b y2295 ffb fs11 fc7 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal </td></tr><tr><td></td><td class=\"t m0 x469 h1d y2296 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x46a h1d y2296 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x46b h1d y2297 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b3 h1d y2296 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h8b y2297 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m0 x1b5 h11 y2298 ffb fs8 fc3 sc0 ls1 ws0\">Cost<span class=\"_ _1e6\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y21ba w1d0 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">At 1 January 2024<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x69a y21ba wa5 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">625<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x69b y21ba w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">12,766<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x69c y21ba w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">19,397<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x69d y21ba w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x69e y21ba w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">32,788<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2299 w1d1 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Additions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x69f y2299 wa9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a0 y2299 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a1 y2299 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2,093<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5ae y2299 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">9,295<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a2 y2299 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">11,388<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y229a wb1 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">A<span class=\"_ _2\"></span>t 31 December 2024<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a3 y229a wa5 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">625<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a4 y229a w35 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">12,766<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a5 y229a w3c he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">21,490<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a6 y229a w26 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">9,295<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a7 y229a w35 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">44,176<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21bd w1d1 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Additions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x69f y21bd wa9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a0 y21bd w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a1 y21bd w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,052<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a8 y21bd w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x64c y21bd w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,052<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20ab w1d2 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Disposals<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a9 y20ab w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(625)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6aa y20ab w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ab y20ab w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x609 y20ab w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ac y20ab w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(625)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y229b wb1 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">A<span class=\"_ _2\"></span>t 31 December 2025<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ad y229b wa9 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ae y229b w35 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">12,766<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6af y229b w35 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">24,542<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b0 y229b w26 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">9,295<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b1 y229b w3c he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">46,603<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h2e y229c ff16 fs8 fc3 sc0 ls1 ws0\">Amortisation and impairment<span class=\"_ _242\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y20ae w1d0 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">At 1 January 2024<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x69a y20ae wa5 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">625<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b2 y20ae w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,020<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x418 y20ae w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">16,593<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b3 y20ae w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b4 y20ae w36 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">18,238<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20af w1d3 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Amortisation<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b5 y20af wa9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b6 y20af w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">879<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a1 y20af w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,335<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x511 y20af w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">774<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b7 y20af w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2,988<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y229d wb1 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">A<span class=\"_ _2\"></span>t 31 December 2024<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a3 y229d wa5 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">625<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b8 y229d w26 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">1,899<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b9 y229d w35 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">17,928<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ba y229d w27 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">774<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x1f5 y229d w35 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">21,226<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21a4 w1d3 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Amortisation<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b5 y21a4 wa9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b6 y21a4 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">850<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a1 y21a4 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,408<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x511 y21a4 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">774<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b7 y21a4 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,032<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2176 w1d4 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Disposal<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x441 y2176 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(625)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6bb y2176 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6bc y2176 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2c8 y2176 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6bd y2176 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(625)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y229e wb1 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">A<span class=\"_ _2\"></span>t 31 December 2025<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ad y229e wa9 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6be y229e w26 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">2,749<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6bf y229e w3c he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">19,336<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b0 y229e w26 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">1,548<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b1 y229e w3c he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">23,633<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h11 y229f ffb fs8 fc3 sc0 ls1 ws0\">Net book value<span class=\"_ _1c1\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y228a wb1 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">A<span class=\"_ _2\"></span>t 31 December 2025<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ad y228a wa9 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ae y228a w35 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">10,017<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6c0 y228a w26 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">5,206<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6c1 y228a w26 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">7,747<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6c2 y228a w3c he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">22,970<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w1c3 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">At 31 December 2024<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6c3 y20b6 wa9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x69b y20b6 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">10,867<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6c4 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,562<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6c5 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">8,521<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6c6 y20b6 w36 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">22,950<span class=\"_ _2d2\"> </span></div></td></tr></table>At 31 December 2025, the Group\u2019s <span class=\"_ _2\"></span>Relationship Asset has a remaining amortisation period <span class=\"_ _2\"></span>of 10 years.<span class=\"_ _2d2\"> </span>Research and development expenditure<span class=\"_ _2d2\"> </span>During the year, the Group incurred <span class=\"_ _2\"></span>total research and development expenditure of \u00a31.3m <span class=\"_ _2\"></span>(2024: \u00a31.2m) recognised as an expense in <span class=\"_ _2\"></span>the  Group Statement of Profit or Loss and <span class=\"_ _2\"></span>other Comprehensive Income.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-622": {
   "value": "Impa<span class=\"_ _1\"></span>irmen<span class=\"_ _1\"></span>t of goodwi<span class=\"_ _1\"></span>ll and othe<span class=\"_ _1\"></span>r intan<span class=\"_ _1\"></span>gible<span class=\"_ _1\"></span>s with ind<span class=\"_ _1\"></span>efini<span class=\"_ _1\"></span>te usef<span class=\"_ _1\"></span>ul lives<span class=\"_ _2d2\"> </span>The Group tests goodwill and the <span class=\"_ _2\"></span>indefinite life intangible assets annually for impairment, <span class=\"_ _2\"></span>or more frequently if there are indicators <span class=\"_ _2\"></span>of impairment. Goodwill and brands acquired through busin<span class=\"_ _2\"></span>ess combinations have been allocated for impairment <span class=\"_ _2\"></span>testing purposes to statutory companies or groups of statutory companies which are <span class=\"_ _2\"></span>managed as individual CGUs as disclosed in <span class=\"_ _2\"></span>the table above.<span class=\"_ _2d2\"> </span>Recove<span class=\"_ _1\"></span>rable amo<span class=\"_ _1\"></span>unt of CGUs<span class=\"_ _2d2\"> </span>The recoverable amounts of the Financial <span class=\"_ _2\"></span>Services, Surveying &amp; Valuation and Estate Agency <span class=\"_ _2\"></span>Franchising companies have been determined based on a value-in-use (VIU) calculation using <span class=\"_ _2\"></span>cash flow projections based on financial <span class=\"_ _2\"></span>budgets and forecasts approved by the Board <span class=\"_ _2\"></span>and in the three-<span class=\"_ _2d2\"> </span>year plan.<span class=\"_ _2d2\"> </span>Cash flow projections are based on <span class=\"_ _2\"></span>the Group\u2019s three-year plan covering the p<span class=\"_ _2\"></span>eriod 2026 to 2028. Cash flows beyond th<span class=\"_ _2\"></span>is period are extrapolated using a terminal growth rate of <span class=\"_ _2\"></span>2.0%.<span class=\"_ _2d2\"> </span>The calculation of value-in-use for each <span class=\"_ _2\"></span>of the Financial Services, Surveying &amp; Valuation <span class=\"_ _2\"></span>and Estate Agency companies is most sensitive <span class=\"_ _2\"></span>to the following assumptions:<span class=\"_ _2d2\"> </span>\u2022 <span class=\"_ _16\"> </span><span class=\"fc8 ws0\">Discount rates<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">Performance in the market<span class=\"_ _2d2\"> </span></span>Discount rates<span class=\"_ _2d2\"> </span>The pre-tax discount rate applied to <span class=\"_ _2\"></span>cash flow projections used in the VIU <span class=\"_ _2\"></span>models is as follows:<span class=\"_ _2d2\"> </span><table class=\"s w1cd h11f\" id=\"_d5e6a677-7af7-488b-aa4b-376c092f1ef0\"><tr><td></td><td class=\"c n x68e y2292 w13a h104\"><div class=\"t m0 x1b6 h1d y2210 ffb fs11 fc7 sc0 ls1 ws0\">2025<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x68f y2292 w13a h104\"><div class=\"t m0 x1b6 h1d y2210 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w16a he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Financial Services<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x690 y2178 wfd he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">16.4%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x691 y2178 w1ce he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">16.3%<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w16b he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Surveying &amp; V<span class=\"_ _0\"></span>aluation<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x692 y2179 wfe he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">16.5%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x693 y2179 w1ce he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">17.3%<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w16c he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Esta<span class=\"_ _2\"></span>te Agency Fr<span class=\"_ _2\"></span>anchising<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x694 y20b6 wfe he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">15.7%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x695 y20b6 w1ce he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">15.9%<span class=\"_ _2d2\"> </span></div></td></tr></table>Cash flows beyond the three-year plan <span class=\"_ _2\"></span>are extrapolated using a 2.0% growth rate <span class=\"_ _2\"></span>(2024: 2.0%). The terminal growth rate of <span class=\"_ _2\"></span>does not exceed the long-term average growth rate for <span class=\"_ _2\"></span>the UK economy and reflects management\u2019s expectation <span class=\"_ _2\"></span>of long-term sustainable growth in the relevant markets.<span class=\"_ _2d2\"> </span>Per<span class=\"_ _1\"></span>forman<span class=\"_ _1\"></span>ce in the market<span class=\"_ _2d2\"> </span>Management\u2019s impairment assessment incorporates key assumptions <span class=\"_ _2\"></span>reflecting the performance of the market, such <span class=\"_ _2\"></span>as housing transaction volumes, house price forecasts, mortgage lending <span class=\"_ _2\"></span>trends, market interest rates, and broader economic, <span class=\"_ _2\"></span>legal and technological factors affecting operations. These assumptions are derived from <span class=\"_ _2\"></span>a combination of internal forecasts and external <span class=\"_ _2\"></span>market data, and are reflected in the <span class=\"_ _2\"></span>revenue growth, margin and cost projections for <span class=\"_ _2\"></span>each cash-generating unit (CGU).<span class=\"_ _2d2\"> </span>These assumptions reflect management\u2019s expectations of <span class=\"_ _2\"></span>how each CGU will perform over the <span class=\"_ _2\"></span>three-year forecast period (2026 to 2028) and are used to calculate the value-in-use <span class=\"_ _2\"></span>of the CGUs. CGU-specific operating assumptions are <span class=\"_ _2\"></span>applied to forecast cash flows and relate <span class=\"_ _2\"></span>to revenue forecasts and underlying profit margins within <span class=\"_ _2\"></span>each of the operating CGUs. The values <span class=\"_ _2\"></span>ascribed to each assumption vary between CGUs, as forecasts are built from the <span class=\"_ _2\"></span>underlying business units within each CGU group. <span class=\"_ _2\"></span>The assumptions are based on a comb<span class=\"_ _2\"></span>ination of historical performance, observable market trends, and managemen<span class=\"_ _2\"></span>t\u2019s expectations of future market developments.<span class=\"_ _2d2\"> </span>Sen<span class=\"_ _1\"></span>siti<span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>y to change<span class=\"_ _1\"></span>s in assum<span class=\"_ _1\"></span>ption<span class=\"_ _1\"></span>s<span class=\"_ _2d2\"> </span>The Group performed sensitivity analysis on <span class=\"_ _2\"></span>key assumptions, including discount rates (\u00b11.5%) <span class=\"_ _2\"></span>and terminal growth rates (\u00b11%). Under these scenarios, all CGUs retained sufficient headroom <span class=\"_ _2\"></span>and therefore no impairment required. The most <span class=\"_ _2\"></span>sensitive CGU is e.surv, where a 1.5% <span class=\"_ _2\"></span>increase in discount rate would reduce headroom <span class=\"_ _2\"></span>by \u00a310.2m but not result in <span class=\"_ _2\"></span>impairment.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-15": {
   "value": "18. <span class=\"_ _b6\"> </span> <span class=\"_ _18\"></span>Prop<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ty, plant a<span class=\"_ _1\"></span>nd equ<span class=\"_ _1\"></span>ipmen<span class=\"_ _1\"></span>t and ri<span class=\"_ _1\"></span>ght-<span class=\"_ _1\"></span>of-<span class=\"_ _1\"></span>use as<span class=\"_ _1\"></span>set<span class=\"_ _1\"></span>s<span class=\"_ _2d2\"> </span><table class=\"s w1d5 h121\" id=\"_8abad98d-7cb9-4bcf-afde-f094998762c4\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x3b5 h1d y22a0 ffd fs11 fc7 sc0 ls1 ws0\">Fixtures, fittings </td><td></td></tr><tr><td></td><td class=\"t m0 x3f1 h1d y22a1 ffd fs11 fc7 sc0 ls1 ws0\">Land and </td><td class=\"t m0 x3f2 h1d y22a1 ffd fs11 fc7 sc0 ls1 ws0\">Leasehold <span class=\"ffc\"> </span></td><td class=\"t m0 x6c7 h4a y22a1 ffc fs11 fc7 sc0 ls1 ws0\">Motor  </td><td class=\"t m0 x6c8 h4a y22a2 ffc fs11 fc7 sc0 ls1 ws0\">and computer </td><td></td></tr><tr><td></td><td class=\"t m0 x6c9 h4a y22a3 ffc fs11 fc7 sc0 ls1 ws0\">buildings </td><td class=\"t m0 x6ca h4a y22a3 ffc fs11 fc7 sc0 ls1 ws0\">improvemen<span class=\"_ _2\"></span>ts </td><td class=\"t m0 x6cb h4a y22a3 ffc fs11 fc7 sc0 ls1 ws0\">vehicles </td><td class=\"t m0 x6cc h4a y22a4 ffc fs11 fc7 sc0 ls1 ws0\">equipment </td><td class=\"t m0 x3af h8b y22a5 ffb fs11 fc7 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal </td></tr><tr><td></td><td class=\"t m0 x3f6 h1d y22a6 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x3f7 h1d y22a6 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x203 h1d y22a6 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x204 h1d y22a7 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h8b y22a8 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m0 x206 h11 y22a9 ffb fs8 fc3 sc0 ls1 ws0\">Cost<span class=\"_ _1e6\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1b7 y22aa w1d6 h10f\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">At 1 January 2024 (r<span class=\"_ _2\"></span>esta<span class=\"_ _2\"></span>ted</div><div class=\"t m0 x6cd h3a y2248 ffd fs19 fc3 sc0 ls1 ws0\">1<span class=\"_ _2d2\"> </span></div><div class=\"t m0 x6ce h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6cf y22aa w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">9,018<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d0 y22aa w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">966<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d1 y22aa w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">7,226<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d2 y22aa w36 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">10,782<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d3 y22aa w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">27,992<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21b7 w1d1 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Additions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d4 y21b7 wa5 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">424<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d5 y21b7 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d6 y21b7 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1,431<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x52f y21b7 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">939<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d7 y21b7 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">2,794<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21b8 w1d2 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Disposals<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d8 y21b8 wac he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(5,935)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d9 y21b8 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6da y21b8 w1e he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(2,446)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6db y21b8 w2c he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(271)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6dc y21b8 w21 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(8,651)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y22ab wb1 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">A<span class=\"_ _2\"></span>t 31 December 2024<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6dd y22ab w26 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">3,507<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6de y22ab w27 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">966<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6df y22ab w6b he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">6,211<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6e0 y22ab w35 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">11,450<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6e1 y22ab w3c he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">22,134<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21ba w1d1 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Additions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6e2 y21ba w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1,692<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6e3 y21ba w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x413 y21ba w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1,878<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6e4 y21ba w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1,241<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x62a y21ba w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">4,811<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2299 w1d2 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Disposals<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a9 y2299 w2c he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(406)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6aa y2299 w33 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6e5 y2299 w21 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(1,129)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6e6 y2299 w21 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(1,073)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6e7 y2299 w1d7 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(2,608<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y229a wb1 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">A<span class=\"_ _2\"></span>t 31 December 2025<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6dd y229a w26 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">4,793<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6de y229a w27 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">966<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6df y229a w6b he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">6,960<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6e0 y229a w35 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">11,618<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6e1 y229a w3c he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">24,337<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x206 h2e y22ac ff16 fs8 fc3 sc0 ls1 ws0\">Depreciation and impairmen<span class=\"_ _2\"></span>t<span class=\"_ _4f\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y20ab w1d0 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">At 1 January 2024<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6e8 y20ab w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">7,334<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6e9 y20ab w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">966<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ea y20ab w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,947<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6eb y20ab w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">8,828<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ec y20ab w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">21,075<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21be w1d8 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Charge f<span class=\"_ _2\"></span>or the year<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ed y21be w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">539<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ee y21be w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ef y21be w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,442<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67a y21be w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,179<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67b y21be w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,160<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21bf w1d2 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Disposals<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d8 y21bf wac he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(5,902)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d9 y21bf w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6da y21bf w1e he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(2,378)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6db y21bf w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(221)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6dc y21bf w21 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(8,501)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y22ad wb1 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">A<span class=\"_ _2\"></span>t 31 December 2024<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6dd y22ad w26 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">1,971<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6de y22ad w27 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">966<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6df y22ad w6b he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">3,011<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f0 y22ad w6b he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">9,786<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f1 y22ad w3c he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">15,734<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2281 w1d8 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Charge f<span class=\"_ _2\"></span>or the year<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ed y2281 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">710<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ee y2281 w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ef y2281 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,535<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67a y2281 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,124<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67b y2281 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,369<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2203 w1d2 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Disposals<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a9 y2203 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(406)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6aa y2203 w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f2 y2203 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(988)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f3 y2203 w21 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(1,072)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f4 y2203 w1e he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(2,466)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y22ae wb1 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">A<span class=\"_ _2\"></span>t 31 December 2025<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6dd y22ae w26 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">2,275<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6de y22ae w27 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">966<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6df y22ae w6b he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">3,558<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f0 y22ae w6b he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">9,838<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f1 y22ae w3c he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">16,637<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x206 h11 y22af ffb fs8 fc3 sc0 ls1 ws0\">Net book value<span class=\"_ _1c1\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y229e wb1 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">A<span class=\"_ _2\"></span>t 31 December 2025<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6dd y229e w26 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">2,518<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f5 y229e w4f he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f6 y229e w6b he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">3,402<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f7 y229e w6b he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">1,780<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f8 y229e w26 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">7,700<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w1c3 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">At 31 December 2024<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f9 y2178 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,536<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6fa y2178 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6fb y2178 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,200<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x211 y2178 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,664<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x212 y2178 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">6,400<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w1d9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Pr<span class=\"_ _2\"></span>operty<span class=\"_ _0\"></span>, plant and equipment<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6fc y2179 wa9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d5 y2179 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6fd y2179 w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6fe y2179 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,780<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x216 y2179 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,780<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w1da he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Right<span class=\"_ _2\"></span>-of<span class=\"_ _2\"></span>-use assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ff y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2,518<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x700 y20b6 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x701 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,402<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x218 y20b6 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x702 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">5,920<span class=\"_ _2d2\"> </span></div></td></tr></table>1 <span class=\"_ _b3\"> </span>Refer to note 36 to <span class=\"_ _2\"></span>the financial statements",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-568": {
   "value": "<div class=\"t m0 h6f ffb fs24 fc10 sc0 ls99 wsa5 gs28a\">19.<span class=\"_ _2\"></span> <span class=\"_ _24b\"> </span> Financial <span class=\"_ _1b5\"> </span>assets<span class=\"_ _2d2\"> </span></div><div class=\"gs28b\"><table class=\"s w1db h122\" id=\"_68b9310b-5b91-4211-860d-d9eb1a5b2a1c\"><tr><td></td><td></td><td class=\"c x704 y22b0 w1dc h105\"><div class=\"t m0 x1b6 h1d y2210 ffd fs11 fc7 sc0 ls88 ws84\">Restated</div><div class=\"t m0 x703 h87 y2212 ffd fs31 fc7 sc0 ls1 ws0\">1<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x1b0 h8b y22b1 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y22b2 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y22b3 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y22b4 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m0 x1b5 h11 y22b5 ffb fs8 fc3 sc0 ls1 ws0\">(a)  <span class=\"_ _18\"></span>Financial assets at f<span class=\"_ _2\"></span>air value through other c<span class=\"_ _2\"></span>omprehensive income (FV<span class=\"_ _2\"></span>OCI)<span class=\"_ _24c\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y20ab w1dd he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Unquoted shares a<span class=\"_ _2\"></span>t fair v<span class=\"_ _2\"></span>alue<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x705 y20ab w33 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x706 y20ab w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h11 y22b6 ffb fs8 fc3 sc0 ls1 ws0\">(b)  <span class=\"_ _18\"></span>Financial assets at f<span class=\"_ _2\"></span>air value through inc<span class=\"_ _2\"></span>ome stat<span class=\"_ _2\"></span>ement (FVPL)<span class=\"_ _22d\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y21bf w1de he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Unquoted shares a<span class=\"_ _2\"></span>t fair v<span class=\"_ _2\"></span>alue (Openwork units and T<span class=\"_ _0\"></span>wenty7T<span class=\"_ _6\"></span>ec)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x707 y21bf w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">963<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x708 y21bf w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">762<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20ae w1df he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Contingent c<span class=\"_ _2\"></span>onsidera<span class=\"_ _2\"></span>tion receivable<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2b4 y20ae w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x532 y20ae w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">5,772<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h2e y22b7 ff16 fs8 fc3 sc0 ls1 ws0\">(c)  <span class=\"_ _18\"></span>Financial assets at amortised cos<span class=\"_ _2\"></span>t<span class=\"_ _21d\"> </span><span class=\"ffc\"> <span class=\"_ _cc\"> </span> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y20b0 w1e0 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Inves<span class=\"_ _2\"></span>tment in sublease<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5c0 y20b0 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">295<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5c1 y20b0 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">832<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y211e w1e1 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Loan to joint v<span class=\"_ _2\"></span>enture<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x709 y211e w35 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">13,840<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x427 y211e w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">7,607<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b2 w53 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Loans to fr<span class=\"_ _2\"></span>anchisees and appointed r<span class=\"_ _2\"></span>epresent<span class=\"_ _2\"></span>atives<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x70a y20b2 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">3,650<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x520 y20b2 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1,769<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x70b y20b3 w35 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">18,748<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66d y20b3 w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">16,742<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21d9 w1e2 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Non-current asse<span class=\"_ _2\"></span>ts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x233 y21d9 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">2,917<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x628 y21d9 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">2,111<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b5 w52 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Current asse<span class=\"_ _2\"></span>ts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x70c y20b5 w3c he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">15,831<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x70d y20b5 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">14,631<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x70b y20b6 w35 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">18,748<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66d y20b6 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">16,742<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m0 h8c ffd fs33 fc8 sc0 ls7e ws78 gs28c\">1 <span class=\"_ _b3\"> </span>Refer to note 36 to <span class=\"_ _2\"></span>the financial statements<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h6f ffb fs24 fc6 sc0 ls70 ws6b gs28d\">(<span class=\"_ _2\"></span>a)<span class=\"_ _2\"></span> <span class=\"_ _1b7\"> </span> <span class=\"_ _18\"></span>Financial assets at fair value through other comprehensive income<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs28e\">Financial assets at fair value through <span class=\"_ _2\"></span>other comprehensive income (FVOCI) include unlisted equ<span class=\"_ _2\"></span>ity instruments which are carried at fair <span class=\"_ _2\"></span>value and </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs28f\">measured using level 3 valuation techniques. <span class=\"_ _2\"></span>The Group holds an equity instrument in <span class=\"_ _2\"></span>Global Property Ventures and NBC Property <span class=\"_ _2\"></span>Master Limited </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs290\">which is carried at \u00a3nil value.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h6f ffb fs24 fc6 sc0 ls70 ws6b gs291\">(b<span class=\"_ _2\"></span>) <span class=\"_ _220\"> </span> <span class=\"_ _18\"></span>Financial assets at fair value through income statement<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs292\">Financial assets through profit or loss <span class=\"_ _2\"></span>(FVPL) include unquoted units in Twenty7Tec Group <span class=\"_ _2\"></span>Limited and Openwork Partnership LLP, and <span class=\"_ _2\"></span>contingent </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs293\">consideration receivable which are carried at <span class=\"_ _2\"></span>fair value and measured using level 2 <span class=\"_ _2\"></span>valuation technique. During the period, the <span class=\"_ _2\"></span>following gains </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs294\">were recognised in the income statement:<span class=\"_ _2d2\"> </span></div><div class=\"gs295\"><table class=\"s w1e3 h117\" id=\"_78454c73-28d3-4475-92d1-fc85caf731e0\"><tr><td></td><td class=\"t m0 x1b0 h8b y2261 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y2261 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y2262 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y2262 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2178 w1e4 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Fair v<span class=\"_ _2\"></span>alue gains on equity in<span class=\"_ _2\"></span>ves<span class=\"_ _2\"></span>tments at FVPL r<span class=\"_ _2\"></span>ecognised in other opera<span class=\"_ _2\"></span>ting costs<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x524 y2178 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">201<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x70e y2178 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">482<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w1e5 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Fair v<span class=\"_ _2\"></span>alue (losses)/g<span class=\"_ _2\"></span>ains on conting<span class=\"_ _2\"></span>ent consider<span class=\"_ _2\"></span>ation rec<span class=\"_ _2\"></span>ognised as ex<span class=\"_ _2\"></span>ceptional<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2cd y2179 w7e he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(230)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x70f y2179 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">163<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w1e6 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Finance income rec<span class=\"_ _2\"></span>ognised on contingen<span class=\"_ _2\"></span>t consider<span class=\"_ _2\"></span>ation receiv<span class=\"_ _2\"></span>able<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x710 y20b6 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x711 y20b6 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">738<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m0 hd4 ff13 fs24 fc6 sc0 ls2e ws2d gs296\">Ope<span class=\"_ _1\"></span>nwork Unit<span class=\"_ _1\"></span>s<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs297\">As at 31 December 2025, the <span class=\"_ _2\"></span>fair value of the Group\u2019s investment in <span class=\"_ _2\"></span>units held in The Openwork Partnership<span class=\"_ _2\"></span> LLP increased to \u00a30.6m (31 December </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs298\">2024: \u00a30.4m) due to a fair <span class=\"_ _2\"></span>value adjustment of \u00a30.2m recognised in the <span class=\"_ _2\"></span>year. Our valuation is based on the <span class=\"_ _2\"></span>actual strike price in the most recent </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs299\">trading window.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hd4 ff13 fs24 fc6 sc0 lsa5 wsaf gs29a\">Tw<span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _7\"></span>t<span class=\"_ _14\"> </span>y7<span class=\"_ _7\"></span>Te<span class=\"_ _7\"></span>c<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs29b\">The Group\u2019s holdings in equity instrument <span class=\"_ _2\"></span>in Twenty7Tec Group Limited remained at \u00a30.<span class=\"_ _2\"></span><span class=\"ls1 ws0\">4<span class=\"ls14 ws11\">m (31 December 2024: \u00a30.3m). Th<span class=\"_ _2\"></span>is is based on an </span></span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs29c\">external valuation of the business and <span class=\"_ _2\"></span>is therefore indicative of a fair value.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hd4 ff13 fs24 fc6 sc0 ls70 ws9e gs29d\">Contingent <span class=\"_ _2\"></span>Consideration R<span class=\"_ _2\"></span>eceivable<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs29e\">Contingent consideration of \u00a35.5m in relation <span class=\"_ _2\"></span>to the disposals of EFS, Group First <span class=\"_ _2\"></span>and RSC in H1 2023, was fully <span class=\"_ _2\"></span>repaid in 2025.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hbf ff16 fs24 fc6 sc0 ls2e ws2d gs2a0\">(c<span class=\"_ _2\"></span>) <span class=\"_ _13f\"> </span> <span class=\"_ _1ef\"></span>Fin<span class=\"_ _1\"></span>anci<span class=\"_ _1\"></span>al asse<span class=\"_ _1\"></span>ts meas<span class=\"_ _1\"></span>ured at amo<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tised co<span class=\"_ _1\"></span>st<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2a1\">Financial assets measured at amortised cost <span class=\"_ _2\"></span>include investment in subleases, loan notes <span class=\"_ _2\"></span>receivable and loans to franchisees and </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2a2\">appointed representatives.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hd4 ff13 fs24 fc6 sc0 ls2e ws2d gs2a3\">Invest<span class=\"_ _1\"></span>ment in sublease<span class=\"_ _1\"></span>s<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2a4\">The Group recognises an investment in <span class=\"_ _2\"></span>sublease in scenarios where it is an <span class=\"_ _2\"></span>intermediate lessor, and the sublease is classified <span class=\"_ _2\"></span>as finance lease. On </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2a5\">recognition, the investment in sublease is <span class=\"_ _2\"></span>valued as the remaining fixed payments due <span class=\"_ _2\"></span>from the sublessor, discounted at the <span class=\"_ _2\"></span>discount rate implicit </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2a6\">in the headlease. The Group recognises <span class=\"_ _2\"></span>finance income over the remaining life of <span class=\"_ _2\"></span>the leases. An expected credit loss has <span class=\"_ _2\"></span>been provided against the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2a7\">investment in sublease of \u00a30.1m (2024: <span class=\"_ _2\"></span>\u00a30.1m), applying a 12-month expected credit loss <span class=\"_ _2\"></span>model.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hd4 ff13 fs24 fc6 sc0 ls2e ws2d gs2a8\">Loan<span class=\"_ _1\"></span>s to <span class=\"_ _2\"></span>fr<span class=\"_ _1\"></span>anchis<span class=\"_ _1\"></span>ees and appo<span class=\"_ _1\"></span>inted repre<span class=\"_ _1\"></span>sentati<span class=\"_ _1\"></span>ves<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h14 ffc fs8 fc8 sc0 ls14 ws0 gs2a9\">The loans to franchisees and appointed representatives balance includes loans to franchisees in the Estate Agency Franchising segment and loans </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2aa\">to appointed representatives in Financial Services.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2ab\">The franchisee loans reflect drawdowns on <span class=\"_ _2\"></span>agreed facilities which have availability over a <span class=\"_ _2\"></span>range of periods from 31 December 2024 <span class=\"_ _2\"></span>to </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2ac\">31 December 2025, are repayable in <span class=\"_ _2\"></span>full over an agreed period and may <span class=\"_ _2\"></span>bear fixed rate interest. The Group has <span class=\"_ _2\"></span>issued franchisee loans of \u00a32.7m </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2ad\">(2024: \u00a31.1m) during the period, received <span class=\"_ _2\"></span>principal repayments of \u00a31.3m (2024: \u00a30.4m) and <span class=\"_ _2\"></span>recognised finance income of \u00a30.3m (2024: \u00a30.1m). </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2ae\">An expected credit loss has been <span class=\"_ _2\"></span>provided against the facility of \u00a30.01m (2024: <span class=\"_ _2\"></span>\u00a30.1m) applying a 12-month expected credit <span class=\"_ _2\"></span>loss model.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2af\">The Group issues loans to appointed <span class=\"_ _2\"></span>representatives in the normal course of business <span class=\"_ _2\"></span>and on standard terms, the duration <span class=\"_ _2\"></span>is typically three years, </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2b0\">and the loans are offered on <span class=\"_ _2\"></span>an interest-free basis. The Group has issued <span class=\"_ _2\"></span>loans to appointed representatives of \u00a30.6m <span class=\"_ _2\"></span>(2024: \u00a30.4m) during the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2b1\">year and received principal repayments of <span class=\"_ _2\"></span>\u00a30.5m (2024: \u00a31.3m) and recognised finance income <span class=\"_ _2\"></span>of \u00a30.1m (2024: \u00a30.1m). An expected credit <span class=\"_ _2\"></span>loss </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2b2\">has been provided against the remaining <span class=\"_ _2\"></span>facility of \u00a30.1m (2024: \u00a30.1m), applying a <span class=\"_ _2\"></span>12-month expected credit loss model.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hd4 ff13 fs24 fc6 sc0 ls2e ws2d gs2b3\">Loan<span class=\"_ _1\"></span>s notes recei<span class=\"_ _1\"></span>vables<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2b4\">In 2025, the Group provided further <span class=\"_ _2\"></span>funding of \u00a35.3m (2024: \u00a37.6m) to its <span class=\"_ _2\"></span>joint venture Mottram TopCo Limited in the <span class=\"_ _2\"></span>form of 10% unsecured </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2b5\">loan notes. Finance income of \u00a30.9m <span class=\"_ _2\"></span>(2024: \u00a3nil) was recognised in 2025. The <span class=\"_ _2\"></span>loan notes are fully repaid in January <span class=\"_ _2\"></span>2026, see note 33 for </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2b6\">further detail.<span class=\"_ _2d2\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-623": {
   "value": "19.<span class=\"_ _2\"></span> <span class=\"_ _24b\"> </span> Financial <span class=\"_ _1b5\"> </span>assets<span class=\"_ _2d2\"> </span><table class=\"s w1db h122\" id=\"_68b9310b-5b91-4211-860d-d9eb1a5b2a1c\"><tr><td></td><td></td><td class=\"c x704 y22b0 w1dc h105\"><div class=\"t m0 x1b6 h1d y2210 ffd fs11 fc7 sc0 ls88 ws84\">Restated</div><div class=\"t m0 x703 h87 y2212 ffd fs31 fc7 sc0 ls1 ws0\">1<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x1b0 h8b y22b1 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y22b2 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y22b3 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y22b4 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m0 x1b5 h11 y22b5 ffb fs8 fc3 sc0 ls1 ws0\">(a)  <span class=\"_ _18\"></span>Financial assets at f<span class=\"_ _2\"></span>air value through other c<span class=\"_ _2\"></span>omprehensive income (FV<span class=\"_ _2\"></span>OCI)<span class=\"_ _24c\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y20ab w1dd he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Unquoted shares a<span class=\"_ _2\"></span>t fair v<span class=\"_ _2\"></span>alue<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x705 y20ab w33 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x706 y20ab w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h11 y22b6 ffb fs8 fc3 sc0 ls1 ws0\">(b)  <span class=\"_ _18\"></span>Financial assets at f<span class=\"_ _2\"></span>air value through inc<span class=\"_ _2\"></span>ome stat<span class=\"_ _2\"></span>ement (FVPL)<span class=\"_ _22d\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y21bf w1de he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Unquoted shares a<span class=\"_ _2\"></span>t fair v<span class=\"_ _2\"></span>alue (Openwork units and T<span class=\"_ _0\"></span>wenty7T<span class=\"_ _6\"></span>ec)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x707 y21bf w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">963<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x708 y21bf w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">762<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20ae w1df he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Contingent c<span class=\"_ _2\"></span>onsidera<span class=\"_ _2\"></span>tion receivable<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2b4 y20ae w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x532 y20ae w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">5,772<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h2e y22b7 ff16 fs8 fc3 sc0 ls1 ws0\">(c)  <span class=\"_ _18\"></span>Financial assets at amortised cos<span class=\"_ _2\"></span>t<span class=\"_ _21d\"> </span><span class=\"ffc\"> <span class=\"_ _cc\"> </span> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y20b0 w1e0 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Inves<span class=\"_ _2\"></span>tment in sublease<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5c0 y20b0 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">295<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5c1 y20b0 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">832<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y211e w1e1 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Loan to joint v<span class=\"_ _2\"></span>enture<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x709 y211e w35 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">13,840<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x427 y211e w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">7,607<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b2 w53 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Loans to fr<span class=\"_ _2\"></span>anchisees and appointed r<span class=\"_ _2\"></span>epresent<span class=\"_ _2\"></span>atives<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x70a y20b2 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">3,650<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x520 y20b2 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1,769<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x70b y20b3 w35 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">18,748<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66d y20b3 w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">16,742<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21d9 w1e2 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Non-current asse<span class=\"_ _2\"></span>ts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x233 y21d9 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">2,917<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x628 y21d9 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">2,111<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b5 w52 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Current asse<span class=\"_ _2\"></span>ts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x70c y20b5 w3c he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">15,831<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x70d y20b5 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">14,631<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x70b y20b6 w35 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">18,748<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66d y20b6 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">16,742<span class=\"_ _2d2\"> </span></div></td></tr></table>1 <span class=\"_ _b3\"> </span>Refer to note 36 to <span class=\"_ _2\"></span>the financial statements<span class=\"_ _2d2\"> </span>(<span class=\"_ _2\"></span>a)<span class=\"_ _2\"></span> <span class=\"_ _1b7\"> </span> <span class=\"_ _18\"></span>Financial assets at fair value through other comprehensive income<span class=\"_ _2d2\"> </span>Financial assets at fair value through <span class=\"_ _2\"></span>other comprehensive income (FVOCI) include unlisted equ<span class=\"_ _2\"></span>ity instruments which are carried at fair <span class=\"_ _2\"></span>value and measured using level 3 valuation techniques. <span class=\"_ _2\"></span>The Group holds an equity instrument in <span class=\"_ _2\"></span>Global Property Ventures and NBC Property <span class=\"_ _2\"></span>Master Limited which is carried at \u00a3nil value.<span class=\"_ _2d2\"> </span>(b<span class=\"_ _2\"></span>) <span class=\"_ _220\"> </span> <span class=\"_ _18\"></span>Financial assets at fair value through income statement<span class=\"_ _2d2\"> </span>Financial assets through profit or loss <span class=\"_ _2\"></span>(FVPL) include unquoted units in Twenty7Tec Group <span class=\"_ _2\"></span>Limited and Openwork Partnership LLP, and <span class=\"_ _2\"></span>contingent consideration receivable which are carried at <span class=\"_ _2\"></span>fair value and measured using level 2 <span class=\"_ _2\"></span>valuation technique. During the period, the <span class=\"_ _2\"></span>following gains were recognised in the income statement:<span class=\"_ _2d2\"> </span><table class=\"s w1e3 h117\" id=\"_78454c73-28d3-4475-92d1-fc85caf731e0\"><tr><td></td><td class=\"t m0 x1b0 h8b y2261 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y2261 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y2262 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y2262 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2178 w1e4 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Fair v<span class=\"_ _2\"></span>alue gains on equity in<span class=\"_ _2\"></span>ves<span class=\"_ _2\"></span>tments at FVPL r<span class=\"_ _2\"></span>ecognised in other opera<span class=\"_ _2\"></span>ting costs<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x524 y2178 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">201<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x70e y2178 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">482<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w1e5 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Fair v<span class=\"_ _2\"></span>alue (losses)/g<span class=\"_ _2\"></span>ains on conting<span class=\"_ _2\"></span>ent consider<span class=\"_ _2\"></span>ation rec<span class=\"_ _2\"></span>ognised as ex<span class=\"_ _2\"></span>ceptional<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2cd y2179 w7e he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(230)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x70f y2179 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">163<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w1e6 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Finance income rec<span class=\"_ _2\"></span>ognised on contingen<span class=\"_ _2\"></span>t consider<span class=\"_ _2\"></span>ation receiv<span class=\"_ _2\"></span>able<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x710 y20b6 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x711 y20b6 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">738<span class=\"_ _2d2\"> </span></div></td></tr></table>Ope<span class=\"_ _1\"></span>nwork Unit<span class=\"_ _1\"></span>s<span class=\"_ _2d2\"> </span>As at 31 December 2025, the <span class=\"_ _2\"></span>fair value of the Group\u2019s investment in <span class=\"_ _2\"></span>units held in The Openwork Partnership<span class=\"_ _2\"></span> LLP increased to \u00a30.6m (31 December 2024: \u00a30.4m) due to a fair <span class=\"_ _2\"></span>value adjustment of \u00a30.2m recognised in the <span class=\"_ _2\"></span>year. Our valuation is based on the <span class=\"_ _2\"></span>actual strike price in the most recent trading window.<span class=\"_ _2d2\"> </span>Tw<span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _7\"></span>t<span class=\"_ _14\"> </span>y7<span class=\"_ _7\"></span>Te<span class=\"_ _7\"></span>c<span class=\"_ _2d2\"> </span>The Group\u2019s holdings in equity instrument <span class=\"_ _2\"></span>in Twenty7Tec Group Limited remained at \u00a30.<span class=\"_ _2\"></span><span class=\"ls1 ws0\">4<span class=\"ls14 ws11\">m (31 December 2024: \u00a30.3m). Th<span class=\"_ _2\"></span>is is based on an </span></span>external valuation of the business and <span class=\"_ _2\"></span>is therefore indicative of a fair value.<span class=\"_ _2d2\"> </span>Contingent <span class=\"_ _2\"></span>Consideration R<span class=\"_ _2\"></span>eceivable<span class=\"_ _2d2\"> </span>Contingent consideration of \u00a35.5m in relation <span class=\"_ _2\"></span>to the disposals of EFS, Group First <span class=\"_ _2\"></span>and RSC in H1 2023, was fully <span class=\"_ _2\"></span>repaid in 2025.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-606": {
   "value": "19.<span class=\"_ _2\"></span> <span class=\"_ _24b\"> </span> Financial <span class=\"_ _1b5\"> </span>assets<span class=\"_ _2d2\"> </span><table class=\"s w1db h122\" id=\"_68b9310b-5b91-4211-860d-d9eb1a5b2a1c\"><tr><td></td><td></td><td class=\"c x704 y22b0 w1dc h105\"><div class=\"t m0 x1b6 h1d y2210 ffd fs11 fc7 sc0 ls88 ws84\">Restated</div><div class=\"t m0 x703 h87 y2212 ffd fs31 fc7 sc0 ls1 ws0\">1<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x1b0 h8b y22b1 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y22b2 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y22b3 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y22b4 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m0 x1b5 h11 y22b5 ffb fs8 fc3 sc0 ls1 ws0\">(a)  <span class=\"_ _18\"></span>Financial assets at f<span class=\"_ _2\"></span>air value through other c<span class=\"_ _2\"></span>omprehensive income (FV<span class=\"_ _2\"></span>OCI)<span class=\"_ _24c\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y20ab w1dd he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Unquoted shares a<span class=\"_ _2\"></span>t fair v<span class=\"_ _2\"></span>alue<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x705 y20ab w33 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x706 y20ab w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h11 y22b6 ffb fs8 fc3 sc0 ls1 ws0\">(b)  <span class=\"_ _18\"></span>Financial assets at f<span class=\"_ _2\"></span>air value through inc<span class=\"_ _2\"></span>ome stat<span class=\"_ _2\"></span>ement (FVPL)<span class=\"_ _22d\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y21bf w1de he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Unquoted shares a<span class=\"_ _2\"></span>t fair v<span class=\"_ _2\"></span>alue (Openwork units and T<span class=\"_ _0\"></span>wenty7T<span class=\"_ _6\"></span>ec)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x707 y21bf w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">963<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x708 y21bf w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">762<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20ae w1df he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Contingent c<span class=\"_ _2\"></span>onsidera<span class=\"_ _2\"></span>tion receivable<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2b4 y20ae w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x532 y20ae w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">5,772<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h2e y22b7 ff16 fs8 fc3 sc0 ls1 ws0\">(c)  <span class=\"_ _18\"></span>Financial assets at amortised cos<span class=\"_ _2\"></span>t<span class=\"_ _21d\"> </span><span class=\"ffc\"> <span class=\"_ _cc\"> </span> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y20b0 w1e0 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Inves<span class=\"_ _2\"></span>tment in sublease<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5c0 y20b0 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">295<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5c1 y20b0 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">832<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y211e w1e1 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Loan to joint v<span class=\"_ _2\"></span>enture<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x709 y211e w35 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">13,840<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x427 y211e w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">7,607<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b2 w53 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Loans to fr<span class=\"_ _2\"></span>anchisees and appointed r<span class=\"_ _2\"></span>epresent<span class=\"_ _2\"></span>atives<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x70a y20b2 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">3,650<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x520 y20b2 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1,769<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x70b y20b3 w35 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">18,748<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66d y20b3 w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">16,742<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21d9 w1e2 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Non-current asse<span class=\"_ _2\"></span>ts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x233 y21d9 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">2,917<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x628 y21d9 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">2,111<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b5 w52 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Current asse<span class=\"_ _2\"></span>ts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x70c y20b5 w3c he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">15,831<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x70d y20b5 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">14,631<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x70b y20b6 w35 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">18,748<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66d y20b6 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">16,742<span class=\"_ _2d2\"> </span></div></td></tr></table>1 <span class=\"_ _b3\"> </span>Refer to note 36 to <span class=\"_ _2\"></span>the financial statements<span class=\"_ _2d2\"> </span>(<span class=\"_ _2\"></span>a)<span class=\"_ _2\"></span> <span class=\"_ _1b7\"> </span> <span class=\"_ _18\"></span>Financial assets at fair value through other comprehensive income<span class=\"_ _2d2\"> </span>Financial assets at fair value through <span class=\"_ _2\"></span>other comprehensive income (FVOCI) include unlisted equ<span class=\"_ _2\"></span>ity instruments which are carried at fair <span class=\"_ _2\"></span>value and measured using level 3 valuation techniques. <span class=\"_ _2\"></span>The Group holds an equity instrument in <span class=\"_ _2\"></span>Global Property Ventures and NBC Property <span class=\"_ _2\"></span>Master Limited which is carried at \u00a3nil value.<span class=\"_ _2d2\"> </span>(b<span class=\"_ _2\"></span>) <span class=\"_ _220\"> </span> <span class=\"_ _18\"></span>Financial assets at fair value through income statement<span class=\"_ _2d2\"> </span>Financial assets through profit or loss <span class=\"_ _2\"></span>(FVPL) include unquoted units in Twenty7Tec Group <span class=\"_ _2\"></span>Limited and Openwork Partnership LLP, and <span class=\"_ _2\"></span>contingent consideration receivable which are carried at <span class=\"_ _2\"></span>fair value and measured using level 2 <span class=\"_ _2\"></span>valuation technique. During the period, the <span class=\"_ _2\"></span>following gains were recognised in the income statement:<span class=\"_ _2d2\"> </span><table class=\"s w1e3 h117\" id=\"_78454c73-28d3-4475-92d1-fc85caf731e0\"><tr><td></td><td class=\"t m0 x1b0 h8b y2261 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y2261 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y2262 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y2262 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2178 w1e4 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Fair v<span class=\"_ _2\"></span>alue gains on equity in<span class=\"_ _2\"></span>ves<span class=\"_ _2\"></span>tments at FVPL r<span class=\"_ _2\"></span>ecognised in other opera<span class=\"_ _2\"></span>ting costs<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x524 y2178 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">201<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x70e y2178 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">482<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w1e5 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Fair v<span class=\"_ _2\"></span>alue (losses)/g<span class=\"_ _2\"></span>ains on conting<span class=\"_ _2\"></span>ent consider<span class=\"_ _2\"></span>ation rec<span class=\"_ _2\"></span>ognised as ex<span class=\"_ _2\"></span>ceptional<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2cd y2179 w7e he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(230)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x70f y2179 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">163<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w1e6 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Finance income rec<span class=\"_ _2\"></span>ognised on contingen<span class=\"_ _2\"></span>t consider<span class=\"_ _2\"></span>ation receiv<span class=\"_ _2\"></span>able<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x710 y20b6 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x711 y20b6 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">738<span class=\"_ _2d2\"> </span></div></td></tr></table>Ope<span class=\"_ _1\"></span>nwork Unit<span class=\"_ _1\"></span>s<span class=\"_ _2d2\"> </span>As at 31 December 2025, the <span class=\"_ _2\"></span>fair value of the Group\u2019s investment in <span class=\"_ _2\"></span>units held in The Openwork Partnership<span class=\"_ _2\"></span> LLP increased to \u00a30.6m (31 December 2024: \u00a30.4m) due to a fair <span class=\"_ _2\"></span>value adjustment of \u00a30.2m recognised in the <span class=\"_ _2\"></span>year. Our valuation is based on the <span class=\"_ _2\"></span>actual strike price in the most recent trading window.<span class=\"_ _2d2\"> </span>Tw<span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _7\"></span>t<span class=\"_ _14\"> </span>y7<span class=\"_ _7\"></span>Te<span class=\"_ _7\"></span>c<span class=\"_ _2d2\"> </span>The Group\u2019s holdings in equity instrument <span class=\"_ _2\"></span>in Twenty7Tec Group Limited remained at \u00a30.<span class=\"_ _2\"></span><span class=\"ls1 ws0\">4<span class=\"ls14 ws11\">m (31 December 2024: \u00a30.3m). Th<span class=\"_ _2\"></span>is is based on an </span></span>external valuation of the business and <span class=\"_ _2\"></span>is therefore indicative of a fair value.<span class=\"_ _2d2\"> </span>Contingent <span class=\"_ _2\"></span>Consideration R<span class=\"_ _2\"></span>eceivable<span class=\"_ _2d2\"> </span>Contingent consideration of \u00a35.5m in relation <span class=\"_ _2\"></span>to the disposals of EFS, Group First <span class=\"_ _2\"></span>and RSC in H1 2023, was fully <span class=\"_ _2\"></span>repaid in 2025.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-16": {
   "value": "19.<span class=\"_ _2\"></span> <span class=\"_ _24b\"> </span> Financial <span class=\"_ _1b5\"> </span>assets<span class=\"_ _2d2\"> </span><table class=\"s w1db h122\" id=\"_68b9310b-5b91-4211-860d-d9eb1a5b2a1c\"><tr><td></td><td></td><td class=\"c x704 y22b0 w1dc h105\"><div class=\"t m0 x1b6 h1d y2210 ffd fs11 fc7 sc0 ls88 ws84\">Restated</div><div class=\"t m0 x703 h87 y2212 ffd fs31 fc7 sc0 ls1 ws0\">1<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x1b0 h8b y22b1 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y22b2 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y22b3 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y22b4 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m0 x1b5 h11 y22b5 ffb fs8 fc3 sc0 ls1 ws0\">(a)  <span class=\"_ _18\"></span>Financial assets at f<span class=\"_ _2\"></span>air value through other c<span class=\"_ _2\"></span>omprehensive income (FV<span class=\"_ _2\"></span>OCI)<span class=\"_ _24c\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y20ab w1dd he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Unquoted shares a<span class=\"_ _2\"></span>t fair v<span class=\"_ _2\"></span>alue<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x705 y20ab w33 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x706 y20ab w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h11 y22b6 ffb fs8 fc3 sc0 ls1 ws0\">(b)  <span class=\"_ _18\"></span>Financial assets at f<span class=\"_ _2\"></span>air value through inc<span class=\"_ _2\"></span>ome stat<span class=\"_ _2\"></span>ement (FVPL)<span class=\"_ _22d\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y21bf w1de he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Unquoted shares a<span class=\"_ _2\"></span>t fair v<span class=\"_ _2\"></span>alue (Openwork units and T<span class=\"_ _0\"></span>wenty7T<span class=\"_ _6\"></span>ec)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x707 y21bf w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">963<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x708 y21bf w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">762<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20ae w1df he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Contingent c<span class=\"_ _2\"></span>onsidera<span class=\"_ _2\"></span>tion receivable<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2b4 y20ae w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x532 y20ae w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">5,772<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h2e y22b7 ff16 fs8 fc3 sc0 ls1 ws0\">(c)  <span class=\"_ _18\"></span>Financial assets at amortised cos<span class=\"_ _2\"></span>t<span class=\"_ _21d\"> </span><span class=\"ffc\"> <span class=\"_ _cc\"> </span> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y20b0 w1e0 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Inves<span class=\"_ _2\"></span>tment in sublease<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5c0 y20b0 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">295<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5c1 y20b0 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">832<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y211e w1e1 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Loan to joint v<span class=\"_ _2\"></span>enture<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x709 y211e w35 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">13,840<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x427 y211e w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">7,607<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b2 w53 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Loans to fr<span class=\"_ _2\"></span>anchisees and appointed r<span class=\"_ _2\"></span>epresent<span class=\"_ _2\"></span>atives<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x70a y20b2 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">3,650<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x520 y20b2 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1,769<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x70b y20b3 w35 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">18,748<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66d y20b3 w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">16,742<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21d9 w1e2 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Non-current asse<span class=\"_ _2\"></span>ts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x233 y21d9 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">2,917<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x628 y21d9 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">2,111<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b5 w52 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Current asse<span class=\"_ _2\"></span>ts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x70c y20b5 w3c he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">15,831<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x70d y20b5 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">14,631<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x70b y20b6 w35 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">18,748<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66d y20b6 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">16,742<span class=\"_ _2d2\"> </span></div></td></tr></table>1 <span class=\"_ _b3\"> </span>Refer to note 36 to <span class=\"_ _2\"></span>the financial statements<span class=\"_ _2d2\"> </span>(<span class=\"_ _2\"></span>a)<span class=\"_ _2\"></span> <span class=\"_ _1b7\"> </span> <span class=\"_ _18\"></span>Financial assets at fair value through other comprehensive income<span class=\"_ _2d2\"> </span>Financial assets at fair value through <span class=\"_ _2\"></span>other comprehensive income (FVOCI) include unlisted equ<span class=\"_ _2\"></span>ity instruments which are carried at fair <span class=\"_ _2\"></span>value and measured using level 3 valuation techniques. <span class=\"_ _2\"></span>The Group holds an equity instrument in <span class=\"_ _2\"></span>Global Property Ventures and NBC Property <span class=\"_ _2\"></span>Master Limited which is carried at \u00a3nil value.<span class=\"_ _2d2\"> </span>(b<span class=\"_ _2\"></span>) <span class=\"_ _220\"> </span> <span class=\"_ _18\"></span>Financial assets at fair value through income statement<span class=\"_ _2d2\"> </span>Financial assets through profit or loss <span class=\"_ _2\"></span>(FVPL) include unquoted units in Twenty7Tec Group <span class=\"_ _2\"></span>Limited and Openwork Partnership LLP, and <span class=\"_ _2\"></span>contingent consideration receivable which are carried at <span class=\"_ _2\"></span>fair value and measured using level 2 <span class=\"_ _2\"></span>valuation technique. During the period, the <span class=\"_ _2\"></span>following gains were recognised in the income statement:<span class=\"_ _2d2\"> </span><table class=\"s w1e3 h117\" id=\"_78454c73-28d3-4475-92d1-fc85caf731e0\"><tr><td></td><td class=\"t m0 x1b0 h8b y2261 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y2261 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y2262 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y2262 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2178 w1e4 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Fair v<span class=\"_ _2\"></span>alue gains on equity in<span class=\"_ _2\"></span>ves<span class=\"_ _2\"></span>tments at FVPL r<span class=\"_ _2\"></span>ecognised in other opera<span class=\"_ _2\"></span>ting costs<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x524 y2178 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">201<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x70e y2178 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">482<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w1e5 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Fair v<span class=\"_ _2\"></span>alue (losses)/g<span class=\"_ _2\"></span>ains on conting<span class=\"_ _2\"></span>ent consider<span class=\"_ _2\"></span>ation rec<span class=\"_ _2\"></span>ognised as ex<span class=\"_ _2\"></span>ceptional<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2cd y2179 w7e he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(230)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x70f y2179 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">163<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w1e6 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Finance income rec<span class=\"_ _2\"></span>ognised on contingen<span class=\"_ _2\"></span>t consider<span class=\"_ _2\"></span>ation receiv<span class=\"_ _2\"></span>able<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x710 y20b6 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x711 y20b6 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">738<span class=\"_ _2d2\"> </span></div></td></tr></table>Ope<span class=\"_ _1\"></span>nwork Unit<span class=\"_ _1\"></span>s<span class=\"_ _2d2\"> </span>As at 31 December 2025, the <span class=\"_ _2\"></span>fair value of the Group\u2019s investment in <span class=\"_ _2\"></span>units held in The Openwork Partnership<span class=\"_ _2\"></span> LLP increased to \u00a30.6m (31 December 2024: \u00a30.4m) due to a fair <span class=\"_ _2\"></span>value adjustment of \u00a30.2m recognised in the <span class=\"_ _2\"></span>year. Our valuation is based on the <span class=\"_ _2\"></span>actual strike price in the most recent trading window.<span class=\"_ _2d2\"> </span>Tw<span class=\"_ _7\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _7\"></span>t<span class=\"_ _14\"> </span>y7<span class=\"_ _7\"></span>Te<span class=\"_ _7\"></span>c<span class=\"_ _2d2\"> </span>The Group\u2019s holdings in equity instrument <span class=\"_ _2\"></span>in Twenty7Tec Group Limited remained at \u00a30.<span class=\"_ _2\"></span><span class=\"ls1 ws0\">4<span class=\"ls14 ws11\">m (31 December 2024: \u00a30.3m). Th<span class=\"_ _2\"></span>is is based on an </span></span>external valuation of the business and <span class=\"_ _2\"></span>is therefore indicative of a fair value.<span class=\"_ _2d2\"> </span>Contingent <span class=\"_ _2\"></span>Consideration R<span class=\"_ _2\"></span>eceivable<span class=\"_ _2d2\"> </span>Contingent consideration of \u00a35.5m in relation <span class=\"_ _2\"></span>to the disposals of EFS, Group First <span class=\"_ _2\"></span>and RSC in H1 2023, was fully <span class=\"_ _2\"></span>repaid in 2025.<span class=\"_ _2d2\"> </span>(c<span class=\"_ _2\"></span>) <span class=\"_ _13f\"> </span> <span class=\"_ _1ef\"></span>Fin<span class=\"_ _1\"></span>anci<span class=\"_ _1\"></span>al asse<span class=\"_ _1\"></span>ts meas<span class=\"_ _1\"></span>ured at amo<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>tised co<span class=\"_ _1\"></span>st<span class=\"_ _2d2\"> </span>Financial assets measured at amortised cost <span class=\"_ _2\"></span>include investment in subleases, loan notes <span class=\"_ _2\"></span>receivable and loans to franchisees and appointed representatives.<span class=\"_ _2d2\"> </span>Invest<span class=\"_ _1\"></span>ment in sublease<span class=\"_ _1\"></span>s<span class=\"_ _2d2\"> </span>The Group recognises an investment in <span class=\"_ _2\"></span>sublease in scenarios where it is an <span class=\"_ _2\"></span>intermediate lessor, and the sublease is classified <span class=\"_ _2\"></span>as finance lease. On recognition, the investment in sublease is <span class=\"_ _2\"></span>valued as the remaining fixed payments due <span class=\"_ _2\"></span>from the sublessor, discounted at the <span class=\"_ _2\"></span>discount rate implicit in the headlease. The Group recognises <span class=\"_ _2\"></span>finance income over the remaining life of <span class=\"_ _2\"></span>the leases. An expected credit loss has <span class=\"_ _2\"></span>been provided against the investment in sublease of \u00a30.1m (2024: <span class=\"_ _2\"></span>\u00a30.1m), applying a 12-month expected credit loss <span class=\"_ _2\"></span>model.<span class=\"_ _2d2\"> </span>Loan<span class=\"_ _1\"></span>s to <span class=\"_ _2\"></span>fr<span class=\"_ _1\"></span>anchis<span class=\"_ _1\"></span>ees and appo<span class=\"_ _1\"></span>inted repre<span class=\"_ _1\"></span>sentati<span class=\"_ _1\"></span>ves<span class=\"_ _2d2\"> </span>The loans to franchisees and appointed representatives balance includes loans to franchisees in the Estate Agency Franchising segment and loans to appointed representatives in Financial Services.<span class=\"_ _2d2\"> </span>The franchisee loans reflect drawdowns on <span class=\"_ _2\"></span>agreed facilities which have availability over a <span class=\"_ _2\"></span>range of periods from 31 December 2024 <span class=\"_ _2\"></span>to 31 December 2025, are repayable in <span class=\"_ _2\"></span>full over an agreed period and may <span class=\"_ _2\"></span>bear fixed rate interest. The Group has <span class=\"_ _2\"></span>issued franchisee loans of \u00a32.7m (2024: \u00a31.1m) during the period, received <span class=\"_ _2\"></span>principal repayments of \u00a31.3m (2024: \u00a30.4m) and <span class=\"_ _2\"></span>recognised finance income of \u00a30.3m (2024: \u00a30.1m). An expected credit loss has been <span class=\"_ _2\"></span>provided against the facility of \u00a30.01m (2024: <span class=\"_ _2\"></span>\u00a30.1m) applying a 12-month expected credit <span class=\"_ _2\"></span>loss model.<span class=\"_ _2d2\"> </span>The Group issues loans to appointed <span class=\"_ _2\"></span>representatives in the normal course of business <span class=\"_ _2\"></span>and on standard terms, the duration <span class=\"_ _2\"></span>is typically three years, and the loans are offered on <span class=\"_ _2\"></span>an interest-free basis. The Group has issued <span class=\"_ _2\"></span>loans to appointed representatives of \u00a30.6m <span class=\"_ _2\"></span>(2024: \u00a30.4m) during the year and received principal repayments of <span class=\"_ _2\"></span>\u00a30.5m (2024: \u00a31.3m) and recognised finance income <span class=\"_ _2\"></span>of \u00a30.1m (2024: \u00a30.1m). An expected credit <span class=\"_ _2\"></span>loss has been provided against the remaining <span class=\"_ _2\"></span>facility of \u00a30.1m (2024: \u00a30.1m), applying a <span class=\"_ _2\"></span>12-month expected credit loss model.<span class=\"_ _2d2\"> </span>Loan<span class=\"_ _1\"></span>s notes recei<span class=\"_ _1\"></span>vables<span class=\"_ _2d2\"> </span>In 2025, the Group provided further <span class=\"_ _2\"></span>funding of \u00a35.3m (2024: \u00a37.6m) to its <span class=\"_ _2\"></span>joint venture Mottram TopCo Limited in the <span class=\"_ _2\"></span>form of 10% unsecured loan notes. Finance income of \u00a30.9m <span class=\"_ _2\"></span>(2024: \u00a3nil) was recognised in 2025. The <span class=\"_ _2\"></span>loan notes are fully repaid in January <span class=\"_ _2\"></span>2026, see note 33 for further detail.<span class=\"_ _2d2\"> </span>24. <span class=\"_ _bc\"> </span> <span class=\"_ _1ef\"></span>Financ<span class=\"_ _1\"></span>ial <span class=\"_ _2\"></span>liabilities<span class=\"_ _2d2\"> </span><table class=\"s w11b h12c\" id=\"_ebc14416-2671-45de-bab8-5d5697fb1a48\"><tr><td></td><td></td><td class=\"c x73c y22ed w1fe h105\"><div class=\"t m0 x1b6 h1d y2210 ffd fs11 fc7 sc0 ls88 ws84\">Restated</div><div class=\"t m0 x73b h87 y2212 ffd fs31 fc7 sc0 ls1 ws0\">1<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x200 h8b y22ee ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x3af h1d y22ef ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x204 h8b y22f0 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y22f1 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m0 x206 h11 y22f2 ffb fs8 fc3 sc0 ls1 ws0\">Current<span class=\"_ _263\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y21a4 w21a he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">IFRS 16 lessee financial liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x770 y21a4 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">2,354<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b7 y21a4 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">2,289<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2176 w105 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Contingent c<span class=\"_ _2\"></span>onsidera<span class=\"_ _2\"></span>tion<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x771 y2176 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">3,259<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x59e y2176 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">3,306<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x515 y2177 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">5,613<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x516 y2177 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">5,595<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x206 h11 y22f3 ffb fs8 fc3 sc0 ls1 ws0\">Non-current<span class=\"_ _26a\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y2179 w21a he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">IFRS 16 lessee financial liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x770 y2179 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">4,148<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b7 y2179 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">3,493<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x515 y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">4,148<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x516 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">3,493<span class=\"_ _2d2\"> </span></div></td></tr></table>1 <span class=\"_ _b3\"> </span>Refer to note 36 to <span class=\"_ _2\"></span>the financial statements<span class=\"_ _2d2\"> </span>Bank lo<span class=\"_ _1\"></span>ans \u2013 RCF and overdraft<span class=\"_ _2d2\"> </span>In accordance with the terms at <span class=\"_ _2\"></span>31 December 2025, the utilisation of the <span class=\"_ _2\"></span>RCF may vary each month as long <span class=\"_ _2\"></span>as this does not exceed the maximum \u00a360.0m facility (2024: \u00a360.0m). The Group\u2019s <span class=\"_ _2\"></span>overdraft is also secured on the same <span class=\"_ _2\"></span>facility, and the combined overdraft and RCF <span class=\"_ _2\"></span>cannot exceed \u00a360.0m (2024: \u00a360.0m).<span class=\"_ _2d2\"> </span>In January 2025, LSL amended and <span class=\"_ _2\"></span>restated the RCF facility, the renewed facility <span class=\"_ _2\"></span>now runs to January 2030 with <span class=\"_ _2\"></span>the same limit of \u00a360.0m.<span class=\"_ _2d2\"> </span>The Group\u2019s revolving credit facility (RCF) <span class=\"_ _2\"></span>was undrawn as at the year<span class=\"ffc ls1 ws0\"> <span class=\"_ _2\"></span><span class=\"ffd ls14 ws11\">end (2024: undrawn). Any amounts drawn <span class=\"_ _2\"></span>under the RCF are secured via </span></span>cross guarantees issued from the following <span class=\"_ _2\"></span>businesses: LSL Property Services plc, Your-Move.co.uk Limited, <span class=\"_ _2\"></span>Reeds Rains Limited, e.surv Limited, Lending Solutions Holdings Limited, First Complete <span class=\"_ _2\"></span>Limited, New Daffodil Limited, St Trinity Limited, <span class=\"_ _2\"></span>LSL Corporate Client Services Limited, Advance Mortgage Funding Limited, Personal Touch Financial <span class=\"_ _2\"></span>Services Limited, Personal Touch Administration Services <span class=\"_ _2\"></span>Limited, LSLi Limited and Vitalhandy Enterprises Limited.<span class=\"_ _2d2\"> </span>Fees payable on the RCF amounted <span class=\"_ _2\"></span>to \u00a30.7m during the year (2024: \u00a30.6m) <span class=\"_ _2\"></span>including amortisation of arrangement fees and non-utilisation <span class=\"_ _2\"></span>fees.<span class=\"_ _2d2\"> </span>Contingent <span class=\"_ _2\"></span>consideration<span class=\"_ _2d2\"> </span><table class=\"s w1e7 hff\" id=\"_eae5a403-d7da-444a-83c7-11f6656ac9d4\"><tr><td></td><td class=\"t m0 x200 h8b y22f4 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x3af h1d y22f4 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x204 h8b y22f5 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y22f5 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y20b0 w21b he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>enetLime<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x59d y20b0 w6b he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3,259<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x59e y20b0 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,306<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y22f6 w21c he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>otal contingent consider<span class=\"_ _2\"></span>ation<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x772 y22f6 w6b he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">3,259<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x773 y22f6 w30 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">3,306<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b2 w1e8 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Opening balance<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x59d y20b2 w6b he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3,306<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x774 y20b2 w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">65<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b3 w21d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Acquisition<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x775 y20b3 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x227 y20b3 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,600<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21d9 w21e he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Cash paid<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x776 y21d9 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x777 y21d9 w7c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(65)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w21f he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Amounts rec<span class=\"_ _2\"></span>orded thr<span class=\"_ _2\"></span>ough income st<span class=\"_ _2\"></span>atement<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x778 y2179 w41 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(47)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x28f y2179 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(294)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w1ec he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">Closing balance<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x63f y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3,259<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x640 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,306<span class=\"_ _2d2\"> </span></div></td></tr></table>Contingent consideration payable is measured <span class=\"_ _2\"></span>at fair value using a discounted cash <span class=\"_ _2\"></span>flow approach. The most significant unobservable inputs <span class=\"_ _2\"></span>are adviser retention levels, forecast profitability and <span class=\"_ _2\"></span>the discount rate applied to expected futu<span class=\"_ _2\"></span>re payments.<span class=\"_ _2d2\"> </span>T<span class=\"_ _2\"></span>enetLi<span class=\"_ _1\"></span>me Limite<span class=\"_ _1\"></span>d<span class=\"_ _2d2\"> </span>On 2 February 2024, the Group <span class=\"_ _2\"></span>acquired the entire issued share capital of <span class=\"_ _2\"></span>TenetLime Limited (TenetLime), a subsidiary of Tenet <span class=\"_ _2\"></span>Group Limited (Tenet Group). The value of the <span class=\"_ _2\"></span>company was concentrated in the contracts with <span class=\"_ _2\"></span>the appointed representative firms. Consequently, the transaction has been accounted for as <span class=\"_ _2\"></span>an asset acquisition. A relationship intangible <span class=\"_ _2\"></span>asset of \u00a39.3m has been recognised, please <span class=\"_ _2\"></span>refer to note 17. The cost paid for the relationship <span class=\"_ _2\"></span>intangible asset represents initial consideration of \u00a35.7m <span class=\"_ _2\"></span>and contingent consideration of \u00a33.6m. The <span class=\"_ _2\"></span>contingent consideration is based on the retention <span class=\"_ _2\"></span>rate of firms within LSL\u2019s PRIMIS network <span class=\"_ _2\"></span>12 months after the transaction <span class=\"_ _2\"></span>completed.<span class=\"_ _2d2\"> </span>As part of the purchase agreement, <span class=\"_ _2\"></span>Tenet Group agreed to provide a number <span class=\"_ _2\"></span>of services to LSL after the transaction. <span class=\"_ _2\"></span>Subsequent to the purchase, LSL was notified that Tenet Group <span class=\"_ _2\"></span>Limited entered administration on 5 June 2024. <span class=\"_ _2\"></span>As at the 31 December 2025, there <span class=\"_ _2\"></span>are no additional liabilities recognised as a result of the <span class=\"_ _2\"></span>administration, though \u00a30.6m of exceptional costs were <span class=\"_ _2\"></span>incurred during the year (2024: \u00a30.5m, see <span class=\"_ _2\"></span>note 9). Management have assessed the potential future <span class=\"_ _2\"></span>costs that may arise for LSL due <span class=\"_ _2\"></span>to Tenet Group Limited\u2019s administration and is <span class=\"_ _2\"></span>currently in discussions with the administrators regarding these <span class=\"_ _2\"></span>costs. As at the reporting date, the <span class=\"_ _2\"></span>Group had no legal or constructive ob<span class=\"_ _2\"></span>ligation for any future costs that may arise. Additionally, discussions <span class=\"_ _2\"></span>are ongoing with the administrators to offset <span class=\"_ _2\"></span>these amounts against the contingent consideration payable, which was originally due in <span class=\"_ _2\"></span>H1 2025 but has been delayed due <span class=\"_ _2\"></span>to an extension of the administration process <span class=\"_ _2\"></span>to June 2026.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-569": {
   "value": "<div class=\"t m0 h6f ffb fs24 fc10 sc0 ls70 ws6b gs2b8\">20. <span class=\"_ _bc\"> </span> <span class=\"_ _18\"></span>Investment in joint v<span class=\"_ _2\"></span>enture<span class=\"_ _2d2\"> </span></div><div class=\"gs2b9\"><table class=\"s w1e7 h101\" id=\"_46fb79cd-d421-41ba-9b60-89d7791dcba5\"><tr><td></td><td class=\"t m0 x200 h8b y22b8 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x3af h1d y22b8 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x204 h8b y22b9 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y22b9 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2176 w1e8 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Opening balance<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x712 y2176 w35 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">11,585<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x713 y2176 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">9,359<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2177 w1e9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Equity in<span class=\"_ _2\"></span>vestmen<span class=\"_ _2\"></span>t in Pivotal Gr<span class=\"_ _2\"></span>owth<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b0 y2177 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">2,605<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x714 y2177 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2,232<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w1ea he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Equity accoun<span class=\"_ _2\"></span>ted pr<span class=\"_ _2\"></span>ofit<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x533 y2178 w6b he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">1,195<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x61e y2178 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">107<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w1eb he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Adjustment f<span class=\"_ _2\"></span>or non-con<span class=\"_ _2\"></span>trolling int<span class=\"_ _2\"></span>erests<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x715 y2179 w7e he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(397)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x28f y2179 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(113)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w1ec he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">Closing balance<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x716 y20b6 w35 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">14,988<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x717 y20b6 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">11,585<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m0 h6f ffb fs24 fc6 sc0 lsa6 wsb0 gs2ba\">Pivota<span class=\"_ _1\"></span>l Grow<span class=\"_ _1\"></span>th<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2bb\">The Group is party to one <span class=\"_ _2\"></span>joint venture, Mottram TopCo Limited. As at <span class=\"_ _2\"></span>31 December 2025, the Group holds a <span class=\"_ _2\"></span>46.8% (2024: 46.5%) shareholding </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2bc\">in Mottram TopCo Limited and has <span class=\"_ _2\"></span>joint control by virtue of its holding <span class=\"_ _2\"></span>of 50% of the voting shares in <span class=\"_ _2\"></span>Mottram TopCo Limited and through rights </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2bd\">granted to it under a joint <span class=\"_ _2\"></span>venture agreement.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2be\">Mottram TopCo Limited holds a 100% <span class=\"_ _2\"></span>shareholding in Mottram MidCo Limited which in <span class=\"_ _2\"></span>turn holds a 87.1% shareholding in Pivotal <span class=\"_ _2\"></span>Growth Limited </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2bf\">(Pivotal) (2024: 85.1%). Mottram TopCo and <span class=\"_ _2\"></span>Mottram MidCo are both holding companies. Pivotal <span class=\"_ _2\"></span>invests in direct-to-consumer (D2C) financial </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2c0\">services advice (mortgage and protection) brokerages <span class=\"_ _2\"></span>to help them build long-term sustainable value. <span class=\"_ _2\"></span>Pivotal\u2019s principal place of business is th<span class=\"_ _2\"></span>e </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2c1\">United Kingdom.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2c2\">As at 31 December 2025, the <span class=\"_ _2\"></span>Group did not have any commitments or <span class=\"_ _2\"></span>contingent liabilities relating to Pivotal.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2c3\">A further \u00a32.6m equity investment was <span class=\"_ _2\"></span>made by the Group during the year <span class=\"_ _2\"></span>(2024: \u00a32.2m). In September 2025, the Group <span class=\"_ _2\"></span>provided \u00a35.3m (2024: </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2c4\">\u00a37.6m) funding by means of loan <span class=\"_ _2\"></span>notes, which are repayable in 2026 (refer <span class=\"_ _2\"></span>to note 19 for further details).<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2c6\">The summarised financial information of Pivotal, <span class=\"_ _2\"></span>which is accounted for using the equity <span class=\"_ _2\"></span>method, is presented below:<span class=\"_ _2d2\"> </span></div><div class=\"gs2c7\"><table class=\"s w1ed h123\" id=\"_60f7eaca-8751-49e3-9a9c-f33f401feef6\"><tr><td></td><td class=\"t m0 x1b0 h8b y22ba ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y22ba ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y22bb ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y22bb ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c x1b7 y21f6 w1ee h124\"><div class=\"t m0 x1b6 h2e y2137 ff16 fs8 fc3 sc0 ls1 ws0\">Mottram T<span class=\"_ _6\"></span>opCo balance sheet</div><div class=\"t m0 x718 h3a y22bc ffd fs19 fc3 sc0 ls1 ws0\">1<span class=\"_ _2d2\"> </span></div><div class=\"t m0 x719 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">:<span class=\"_ _2d2\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y22bd w1e2 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Non-current asse<span class=\"_ _2\"></span>ts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x286 y22bd w35 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">96,341<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x287 y22bd w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">55,002<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y22be w1ef he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Current asse<span class=\"_ _2\"></span>ts (ex<span class=\"_ _2\"></span>cluding cash and cash equiv<span class=\"_ _2\"></span>alents)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x71a y22be w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">9,744<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x71b y22be w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">4,757<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y22bf w58 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Cash and cash equivalen<span class=\"_ _2\"></span>ts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6fe y22bf w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">8,641<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x71c y22bf w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">7,641<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y22c0 w15a he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Current liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x71d y22c0 w23 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws9b\">(46,348)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x71e y22c0 w24 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(26,513)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y22c1 w159 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Non-current liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x71d y22c1 w23 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws9b\">(27,332)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x71e y22c1 w24 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(10,647)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y22c2 w67 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">Net assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x71f y22c2 w35 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">41,046<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x720 y22c2 w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">30,240<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y22c3 w1f0 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Less: net assets attribut<span class=\"_ _2\"></span>able to non-con<span class=\"_ _2\"></span>trolling int<span class=\"_ _2\"></span>erests<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x632 y22c3 w70 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws9b\">(313)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x721 y22c3 w19 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">84<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y22c4 w1f1 he7\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Net assets attribut<span class=\"_ _2\"></span>able to Pivotal<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x722 y22c4 w3c he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">40,733<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x23f y22c4 w3d he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">30,324<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x1b7 y20b6 w1f2 h125\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">LSL share of Pivot<span class=\"_ _2\"></span>al\u2019<span class=\"_ _2\"></span>s net assets</div><div class=\"t m0 x723 h3a y22c5 ffd fs19 fc3 sc0 ls1 ws0\">1<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x724 y22c6 w35 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">14,988<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x725 y22c6 w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">11,585<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m0 h8c ffd fs33 fc8 sc0 ls7e ws78 gs2c8\">1. <span class=\"_ _14\"> </span> <span class=\"_ _18\"></span>Mottram TopCo Limited prepares its financial statements in accordance with FRS102. In accordance <span class=\"_ _2\"></span>with IAS 28, LSL\u2019s share of the joint <span class=\"_ _2\"></span>venture\u2019s assets is adjusted </div><div class=\"t m0 h8c ffd fs33 fc8 sc0 ls7e ws78 gs2c9\">to reflect LSL\u2019s accounting policies. The adjustments <span class=\"_ _2\"></span>primarily relate to the changes in accounting <span class=\"_ _2\"></span>policy regarding goodwill and share-based payments.<span class=\"_ _2d2\"> </span></div><div class=\"gs2ca\"><table class=\"s w1f3 h126\" id=\"_3a86909b-37d5-4b12-95fd-b3908a6985d3\"><tr><td></td><td></td><td class=\"t m0 x726 h1d y22c7 ffd fs11 fc7 sc0 ls88 ws84\">Restated<span class=\"ffc ls1 ws0\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b0 h8b y22c8 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y22c9 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y22ca ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y22cb ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m0 x1b5 h11 y22cc ffb fs8 fc3 sc0 ls1 ws0\">Pivotal r<span class=\"_ _2\"></span>esults:<span class=\"_ _25a\"> </span> <span class=\"_ _ac\"> </span><span class=\"ffc\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y21f5 w1f4 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Rev<span class=\"_ _2\"></span>enue<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x727 y21f5 w3c he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">95,129<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x728 y21f5 w36 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">60,290<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y22cd w1f5 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Opera<span class=\"_ _2\"></span>ting expenses<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x729 y22cd w23 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(89,383)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x72a y22cd w5f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(60,153)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21f7 w1f6 he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Opera<span class=\"_ _2\"></span>ting profit<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x510 y21f7 w26 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">5,746<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x72b y21f7 w3a he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">137<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y226e w37 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Finance income<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x72c y226e w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">94<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x72d y226e w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">16<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y22ce w80 he3\"><div class=\"t m0 x1b6 h11 y2137 ffc fs8 fc3 sc0 ls1 ws0\">Finance costs<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x72e y22ce w2b he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws9b\">(1,996)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x72f y22ce w1f7 he3\"><div class=\"t m0 x1b6 h11 y2137 ffc fs8 fc3 sc0 ls1 ws0\">-<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21a4 w3b he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Profit bef<span class=\"_ _2\"></span>ore tax<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x730 y21a4 w26 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">3,844<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x525 y21a4 w3a he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">152<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21a5 we0 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls4c ws4b\">T<span class=\"_ _0\"></span>axation<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x731 y21a5 w2b he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(1,731)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x732 y21a5 w7c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(52)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2177 w1f8 he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Profit aft<span class=\"_ _2\"></span>er tax<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x733 y2177 w26 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">2,113<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x734 y2177 w27 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">100<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21a7 w1f9 he3\"><div class=\"t m0 x1b6 h13 y209f ff13 fs8 fc3 sc0 ls1 ws0\">Attribut<span class=\"_ _2\"></span>able to NCI of Pivot<span class=\"_ _2\"></span>al<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x735 y21a7 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">397<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x736 y21a7 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">113<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21fc w1fa he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Attribut<span class=\"_ _2\"></span>able to Mottr<span class=\"_ _2\"></span>am T<span class=\"_ _6\"></span>opCo<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x737 y21fc w1fb he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">1.716<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5c1 y21fc w8d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(13)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w1fc he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">LSL share of post<span class=\"_ _2\"></span>-ta<span class=\"_ _2\"></span>x profit/(loss) from join<span class=\"_ _2\"></span>t venture<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x738 y20b6 w27 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">798<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x739 y20b6 w29 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">(6)<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2cb\">The above Pivotal results for the <span class=\"_ _2\"></span>period ended 31 December 2025 includes the <span class=\"_ _2\"></span>following:<span class=\"_ _2d2\"> </span></div><div class=\"gs2cc\"><table class=\"s w1fd h127\" id=\"_2aee2d2b-7e03-41cd-a079-2dae48581e4e\"><tr><td></td><td class=\"t m0 x1b0 h8b y22cf ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y22cf ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y22d0 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y22d0 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2179 we8 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Depreciation<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x43a y2179 w7e he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(559)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x1ce y2179 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(297)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w1d3 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Amortisation<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x73a y20b6 w70 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(452)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x1ed y20b6 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(434)<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2cd\">There was no other comprehensive income <span class=\"_ _2\"></span>recognised in Pivotal during the year.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-17": {
   "value": "20. <span class=\"_ _bc\"> </span> <span class=\"_ _18\"></span>Investment in joint v<span class=\"_ _2\"></span>enture<span class=\"_ _2d2\"> </span><table class=\"s w1e7 h101\" id=\"_46fb79cd-d421-41ba-9b60-89d7791dcba5\"><tr><td></td><td class=\"t m0 x200 h8b y22b8 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x3af h1d y22b8 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x204 h8b y22b9 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y22b9 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2176 w1e8 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Opening balance<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x712 y2176 w35 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">11,585<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x713 y2176 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">9,359<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2177 w1e9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Equity in<span class=\"_ _2\"></span>vestmen<span class=\"_ _2\"></span>t in Pivotal Gr<span class=\"_ _2\"></span>owth<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b0 y2177 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">2,605<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x714 y2177 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2,232<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w1ea he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Equity accoun<span class=\"_ _2\"></span>ted pr<span class=\"_ _2\"></span>ofit<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x533 y2178 w6b he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">1,195<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x61e y2178 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">107<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w1eb he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Adjustment f<span class=\"_ _2\"></span>or non-con<span class=\"_ _2\"></span>trolling int<span class=\"_ _2\"></span>erests<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x715 y2179 w7e he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(397)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x28f y2179 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(113)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w1ec he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">Closing balance<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x716 y20b6 w35 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">14,988<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x717 y20b6 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">11,585<span class=\"_ _2d2\"> </span></div></td></tr></table>Pivota<span class=\"_ _1\"></span>l Grow<span class=\"_ _1\"></span>th<span class=\"_ _2d2\"> </span>The Group is party to one <span class=\"_ _2\"></span>joint venture, Mottram TopCo Limited. As at <span class=\"_ _2\"></span>31 December 2025, the Group holds a <span class=\"_ _2\"></span>46.8% (2024: 46.5%) shareholding in Mottram TopCo Limited and has <span class=\"_ _2\"></span>joint control by virtue of its holding <span class=\"_ _2\"></span>of 50% of the voting shares in <span class=\"_ _2\"></span>Mottram TopCo Limited and through rights granted to it under a joint <span class=\"_ _2\"></span>venture agreement.<span class=\"_ _2d2\"> </span>Mottram TopCo Limited holds a 100% <span class=\"_ _2\"></span>shareholding in Mottram MidCo Limited which in <span class=\"_ _2\"></span>turn holds a 87.1% shareholding in Pivotal <span class=\"_ _2\"></span>Growth Limited (Pivotal) (2024: 85.1%). Mottram TopCo and <span class=\"_ _2\"></span>Mottram MidCo are both holding companies. Pivotal <span class=\"_ _2\"></span>invests in direct-to-consumer (D2C) financial services advice (mortgage and protection) brokerages <span class=\"_ _2\"></span>to help them build long-term sustainable value. <span class=\"_ _2\"></span>Pivotal\u2019s principal place of business is th<span class=\"_ _2\"></span>e United Kingdom.<span class=\"_ _2d2\"> </span>As at 31 December 2025, the <span class=\"_ _2\"></span>Group did not have any commitments or <span class=\"_ _2\"></span>contingent liabilities relating to Pivotal.<span class=\"_ _2d2\"> </span>A further \u00a32.6m equity investment was <span class=\"_ _2\"></span>made by the Group during the year <span class=\"_ _2\"></span>(2024: \u00a32.2m). In September 2025, the Group <span class=\"_ _2\"></span>provided \u00a35.3m (2024: \u00a37.6m) funding by means of loan <span class=\"_ _2\"></span>notes, which are repayable in 2026 (refer <span class=\"_ _2\"></span>to note 19 for further details).<span class=\"_ _2d2\"> </span>The summarised financial information of Pivotal, <span class=\"_ _2\"></span>which is accounted for using the equity <span class=\"_ _2\"></span>method, is presented below:<span class=\"_ _2d2\"> </span><table class=\"s w1ed h123\" id=\"_60f7eaca-8751-49e3-9a9c-f33f401feef6\"><tr><td></td><td class=\"t m0 x1b0 h8b y22ba ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y22ba ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y22bb ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y22bb ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c x1b7 y21f6 w1ee h124\"><div class=\"t m0 x1b6 h2e y2137 ff16 fs8 fc3 sc0 ls1 ws0\">Mottram T<span class=\"_ _6\"></span>opCo balance sheet</div><div class=\"t m0 x718 h3a y22bc ffd fs19 fc3 sc0 ls1 ws0\">1<span class=\"_ _2d2\"> </span></div><div class=\"t m0 x719 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">:<span class=\"_ _2d2\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y22bd w1e2 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Non-current asse<span class=\"_ _2\"></span>ts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x286 y22bd w35 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">96,341<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x287 y22bd w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">55,002<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y22be w1ef he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Current asse<span class=\"_ _2\"></span>ts (ex<span class=\"_ _2\"></span>cluding cash and cash equiv<span class=\"_ _2\"></span>alents)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x71a y22be w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">9,744<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x71b y22be w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">4,757<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y22bf w58 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Cash and cash equivalen<span class=\"_ _2\"></span>ts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6fe y22bf w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">8,641<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x71c y22bf w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">7,641<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y22c0 w15a he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Current liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x71d y22c0 w23 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws9b\">(46,348)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x71e y22c0 w24 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(26,513)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y22c1 w159 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Non-current liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x71d y22c1 w23 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws9b\">(27,332)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x71e y22c1 w24 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(10,647)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y22c2 w67 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">Net assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x71f y22c2 w35 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">41,046<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x720 y22c2 w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">30,240<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y22c3 w1f0 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Less: net assets attribut<span class=\"_ _2\"></span>able to non-con<span class=\"_ _2\"></span>trolling int<span class=\"_ _2\"></span>erests<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x632 y22c3 w70 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws9b\">(313)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x721 y22c3 w19 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">84<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y22c4 w1f1 he7\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Net assets attribut<span class=\"_ _2\"></span>able to Pivotal<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x722 y22c4 w3c he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">40,733<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x23f y22c4 w3d he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">30,324<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x1b7 y20b6 w1f2 h125\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">LSL share of Pivot<span class=\"_ _2\"></span>al\u2019<span class=\"_ _2\"></span>s net assets</div><div class=\"t m0 x723 h3a y22c5 ffd fs19 fc3 sc0 ls1 ws0\">1<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x724 y22c6 w35 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">14,988<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x725 y22c6 w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">11,585<span class=\"_ _2d2\"> </span></div></td></tr></table>1. <span class=\"_ _14\"> </span> <span class=\"_ _18\"></span>Mottram TopCo Limited prepares its financial statements in accordance with FRS102. In accordance <span class=\"_ _2\"></span>with IAS 28, LSL\u2019s share of the joint <span class=\"_ _2\"></span>venture\u2019s assets is adjusted to reflect LSL\u2019s accounting policies. The adjustments <span class=\"_ _2\"></span>primarily relate to the changes in accounting <span class=\"_ _2\"></span>policy regarding goodwill and share-based payments.<span class=\"_ _2d2\"> </span><table class=\"s w1f3 h126\" id=\"_3a86909b-37d5-4b12-95fd-b3908a6985d3\"><tr><td></td><td></td><td class=\"t m0 x726 h1d y22c7 ffd fs11 fc7 sc0 ls88 ws84\">Restated<span class=\"ffc ls1 ws0\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b0 h8b y22c8 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y22c9 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y22ca ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y22cb ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m0 x1b5 h11 y22cc ffb fs8 fc3 sc0 ls1 ws0\">Pivotal r<span class=\"_ _2\"></span>esults:<span class=\"_ _25a\"> </span> <span class=\"_ _ac\"> </span><span class=\"ffc\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y21f5 w1f4 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Rev<span class=\"_ _2\"></span>enue<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x727 y21f5 w3c he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">95,129<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x728 y21f5 w36 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">60,290<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y22cd w1f5 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Opera<span class=\"_ _2\"></span>ting expenses<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x729 y22cd w23 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(89,383)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x72a y22cd w5f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(60,153)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21f7 w1f6 he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Opera<span class=\"_ _2\"></span>ting profit<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x510 y21f7 w26 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">5,746<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x72b y21f7 w3a he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">137<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y226e w37 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Finance income<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x72c y226e w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">94<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x72d y226e w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">16<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y22ce w80 he3\"><div class=\"t m0 x1b6 h11 y2137 ffc fs8 fc3 sc0 ls1 ws0\">Finance costs<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x72e y22ce w2b he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws9b\">(1,996)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x72f y22ce w1f7 he3\"><div class=\"t m0 x1b6 h11 y2137 ffc fs8 fc3 sc0 ls1 ws0\">-<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21a4 w3b he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Profit bef<span class=\"_ _2\"></span>ore tax<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x730 y21a4 w26 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">3,844<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x525 y21a4 w3a he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">152<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21a5 we0 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls4c ws4b\">T<span class=\"_ _0\"></span>axation<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x731 y21a5 w2b he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(1,731)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x732 y21a5 w7c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(52)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2177 w1f8 he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Profit aft<span class=\"_ _2\"></span>er tax<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x733 y2177 w26 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">2,113<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x734 y2177 w27 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">100<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21a7 w1f9 he3\"><div class=\"t m0 x1b6 h13 y209f ff13 fs8 fc3 sc0 ls1 ws0\">Attribut<span class=\"_ _2\"></span>able to NCI of Pivot<span class=\"_ _2\"></span>al<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x735 y21a7 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">397<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x736 y21a7 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">113<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21fc w1fa he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Attribut<span class=\"_ _2\"></span>able to Mottr<span class=\"_ _2\"></span>am T<span class=\"_ _6\"></span>opCo<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x737 y21fc w1fb he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">1.716<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5c1 y21fc w8d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(13)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w1fc he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">LSL share of post<span class=\"_ _2\"></span>-ta<span class=\"_ _2\"></span>x profit/(loss) from join<span class=\"_ _2\"></span>t venture<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x738 y20b6 w27 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">798<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x739 y20b6 w29 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">(6)<span class=\"_ _2d2\"> </span></div></td></tr></table>The above Pivotal results for the <span class=\"_ _2\"></span>period ended 31 December 2025 includes the <span class=\"_ _2\"></span>following:<span class=\"_ _2d2\"> </span><table class=\"s w1fd h127\" id=\"_2aee2d2b-7e03-41cd-a079-2dae48581e4e\"><tr><td></td><td class=\"t m0 x1b0 h8b y22cf ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y22cf ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y22d0 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y22d0 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2179 we8 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Depreciation<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x43a y2179 w7e he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(559)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x1ce y2179 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(297)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w1d3 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Amortisation<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x73a y20b6 w70 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(452)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x1ed y20b6 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(434)<span class=\"_ _2d2\"> </span></div></td></tr></table>There was no other comprehensive income <span class=\"_ _2\"></span>recognised in Pivotal during the year.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-18": {
   "value": "21. <span class=\"_ _bc\"> </span> <span class=\"_ _18\"></span>T<span class=\"_ _0\"></span>rade and other receivables<span class=\"_ _2d2\"> </span><table class=\"s w11b h128\" id=\"_a787d224-1aa5-4772-b022-d62ca0c57e13\"><tr><td></td><td></td><td class=\"c x73c y22d1 w1fe h105\"><div class=\"t m0 x1b6 h1d y2210 ffd fs11 fc7 sc0 ls88 ws84\">Restated</div><div class=\"t m0 x73b h87 y2212 ffd fs31 fc7 sc0 ls1 ws0\">1<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x200 h8b y22d2 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x3af h1d y22d3 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x204 h8b y22d4 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y22d5 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m0 x206 h11 y22d6 ffb fs8 fc3 sc0 ls1 ws0\">Current<span class=\"_ _263\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y2176 w1ff he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>rade receiv<span class=\"_ _2\"></span>ables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x73d y2176 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">5,693<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x73e y2176 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">5,012<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2177 w200 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Prepa<span class=\"_ _2\"></span>yments<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6f0 y2177 w6b he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">6,795<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x73f y2177 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">6,135<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w201 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Accrued income<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x740 y2178 w3c he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">10,060<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x741 y2178 w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">10,850<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w202 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Other debtor<span class=\"_ _2\"></span>s<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x510 y2179 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">2,478<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x238 y2179 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">2,164<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x70b y20b6 w35 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">25,026<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66d y20b6 w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">24,161<span class=\"_ _2d2\"> </span></div></td></tr></table>The accrued income balance is expected <span class=\"_ _2\"></span>to be settled within three months of <span class=\"_ _2\"></span>the year<span class=\"ffc ls1 ws0\"> </span>end date.<span class=\"_ _2d2\"> </span>Accrued income of \u00a310.1m primarily relates <span class=\"_ _2\"></span>to valuation services performed but not yet <span class=\"_ _2\"></span>invoiced at year end and franchise fees <span class=\"_ _2\"></span>earned under contractual arrangements. These amounts are expected<span class=\"_ _2\"></span> to be billed and settled within <span class=\"_ _2\"></span>three months. Accrued income represents amounts for which the Group has an unconditional <span class=\"_ _2\"></span>right to payment and therefore is classified <span class=\"_ _2\"></span>as a receivable rather than a contract <span class=\"_ _2\"></span>asset under IFRS 15.<span class=\"_ _2d2\"> </span>Other debtors of \u00a32.5m include PI <span class=\"_ _2\"></span>insurance recoveries (\u00a30.3m) and operational receivables from <span class=\"_ _2\"></span>franchisees and appointed representatives (\u00a32.2m).<span class=\"_ _2d2\"> </span>Trade receivables are non-interest-bearing and are <span class=\"_ _2\"></span>generally on 4 to 30 day terms <span class=\"_ _2\"></span>depending on the services to which they <span class=\"_ _2\"></span>relate. As at 31 December 2025, trade receivables and <span class=\"_ _2\"></span>accrued income with a nominal value of <span class=\"_ _2\"></span>\u00a35.6m (2024: \u00a34.6m) were provided for. Set <span class=\"_ _2\"></span>out below is the movement in the allowance for expected <span class=\"_ _2\"></span>credit losses of trade receivables and accrued <span class=\"_ _2\"></span>income:<span class=\"_ _2d2\"> </span><table class=\"s w203 h129\" id=\"_1c73d34c-4092-4b0b-9aa3-74ca3458ecb6\"><tr><td></td><td></td><td class=\"c x73c y22d7 w1fe hf6\"><div class=\"t m0 x1b6 h1d y2197 ffd fs11 fc7 sc0 ls88 ws84\">Restated</div><div class=\"t m0 x73b h87 y2198 ffd fs31 fc7 sc0 ls1 ws0\">1<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x200 h8b y22d8 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x3af h1d y22d9 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x204 h8b y22da ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y22db ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2177 w204 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">At 1 January<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x63f y2177 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">4,574<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x640 y2177 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,658<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w205 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Pr<span class=\"_ _2\"></span>ovision for e<span class=\"_ _2\"></span>xpected credit losses<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x59d y2178 w6b he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3,543<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x59e y2178 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2,061<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w206 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Amounts written off<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x742 y2179 w1d he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(2,468)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x743 y2179 w21 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(1,146)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w207 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">At 31 December<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x744 y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">5,649<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x212 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">4,574<span class=\"_ _2d2\"> </span></div></td></tr></table>The Group applies the IFRS 9 <span class=\"_ _2\"></span>expected credit loss model using the simplified <span class=\"_ _2\"></span>approach, whereby a provision matrix is applied<span class=\"_ _2\"></span> based on the ageing of trade receivables, historical default rates, <span class=\"_ _2\"></span>and forward-looking information. The ECL provision increased <span class=\"_ _2\"></span>to \u00a35.6m (2024: \u00a34.6m), reflecting higher exposure to overdue balances, particularly <span class=\"_ _2\"></span>those greater than 120 days past due, <span class=\"_ _2\"></span>and management\u2019s updated assessment of the cu<span class=\"_ _2\"></span>rrent economic environment.<span class=\"_ _2d2\"> </span>As at 31 December, an analysis <span class=\"_ _2\"></span>of gross trade receivables and accrued income <span class=\"_ _2\"></span>by credit risk rating grades is as <span class=\"_ _2\"></span>follows:<span class=\"_ _2d2\"> </span><table class=\"s w11b h12a\" id=\"_546cd862-f10c-45ad-aadf-b93a0a0b71ca\"><tr><td></td><td></td><td class=\"t m0 x745 h4a y22dc ffc fs11 fc7 sc0 ls1 ws0\">Neither past due </td><td></td><td></td><td class=\"t m0 x746 h1d y22dc ffd fs11 fc7 sc0 ls1 ws0\">60 \u2013 90 <span class=\"ffc\"> </span></td><td class=\"t m0 x747 h1d y22dc ffd fs11 fc7 sc0 ls1 ws0\">90 \u2013 120 <span class=\"ffc\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x748 h4a y22dd ffc fs11 fc7 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal </td><td class=\"t m0 x3b0 h4a y22de ffc fs11 fc7 sc0 ls1 ws0\">nor impaired </td><td class=\"t m0 x6c9 h1d y22dd ffd fs11 fc7 sc0 ls1 ws0\">&lt;30 days<span class=\"ffc\"> </span></td><td class=\"t m0 x749 h1d y22dd ffd fs11 fc7 sc0 ls1 ws0\">30-60 days<span class=\"ffc\"> </span></td><td class=\"t m0 x74a h4a y22de ffc fs11 fc7 sc0 ls84 ws80\">days<span class=\"_ _1\"></span><span class=\"ls1 ws0\"> </span></td><td class=\"t m0 x74b h4a y22de ffc fs11 fc7 sc0 ls84 ws80\">days<span class=\"_ _1\"></span><span class=\"ls1 ws0\"> </span></td><td class=\"t m0 x4a8 h1d y22dd ffd fs11 fc7 sc0 ls1 ws0\">&gt; 120 days<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x74c h1d y22df ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x74d h1d y22e0 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x3f6 h1d y22df ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x3f7 h1d y22df ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x203 h1d y22e0 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x204 h1d y22e0 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y22df ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y228a w153 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">2025<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x74e y228a w35 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">21,402<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x74f y228a wce he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">10,573<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5a9 y228a wa6 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">3,895<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x750 y228a w27 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">849<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x751 y228a w3a he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">544<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x52f y228a w27 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">669<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d7 y228a w6b he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">4,872<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w153 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2024<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x74e y20b6 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">20,436<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x752 y20b6 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">10,220<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x753 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,588<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x754 y20b6 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">706<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x755 y20b6 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">414<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x215 y20b6 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">223<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x216 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">5,285<span class=\"_ _2d2\"> </span></div></td></tr></table>The expected credit loss rate applied <span class=\"_ _2\"></span>by ageing bracket has been disclosed <span class=\"_ _2\"></span>below:<span class=\"_ _2d2\"> </span><table class=\"s w208 hfe\" id=\"_5ff5abe9-4f12-4855-a8a0-076836b345af\"><tr><td></td><td class=\"t m0 x745 h4a y22e1 ffc fs11 fc7 sc0 ls1 ws0\">Neither past due </td><td></td><td></td><td class=\"t m0 x746 h1d y22e1 ffd fs11 fc7 sc0 ls1 ws0\">60 \u2013 90 <span class=\"ffc\"> </span></td><td class=\"t m0 x747 h1d y22e1 ffd fs11 fc7 sc0 ls1 ws0\">90 \u2013 120 <span class=\"ffc\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x3b0 h4a y22e2 ffc fs11 fc7 sc0 ls1 ws0\">nor impaired<span class=\"_ _2d2\"> </span></td><td class=\"c n x756 y22e3 w209 h104\"><div class=\"t m0 x1b6 h1d y2197 ffd fs11 fc7 sc0 ls1 ws0\">&lt;30 days<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x757 y22e3 w20a h104\"><div class=\"t m0 x1b6 h1d y2197 ffd fs11 fc7 sc0 ls1 ws0\">30-60 days<span class=\"_ _2d2\"> </span></div></td><td class=\"t m0 x74a h4a y22e2 ffc fs11 fc7 sc0 ls84 ws80\">days<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x74b h4a y22e2 ffc fs11 fc7 sc0 ls84 ws80\">days<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x4a8 h1d y22e4 ffd fs11 fc7 sc0 ls1 ws0\">&gt; 120 days<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y228a w153 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">2025<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x758 y228a wfc he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">0.00%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x759 y228a w20b he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">10.06%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x75a y228a w20c he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">14.53%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x75b y228a w20c he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">22.22%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x75c y228a w20c he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">19.20%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x75d y228a w20d he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">67.24%<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x1b7 y20b6 w20e h110\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls4c ws4b\">Restated<span class=\"_ _2d2\"> </span></div><div class=\"t m0 x75e h3a y224b ffd fs19 fc3 sc0 ls1 ws0\">1<span class=\"_ _2d2\"> </span></div><div class=\"t m0 x75f h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2024<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x760 y20b6 w20f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">0.02%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x761 y20b6 w210 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">13.11%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x762 y20b6 w210 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">17.51%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x763 y20b6 w211 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">34.21%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x764 y20b6 w211 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">37.14%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x765 y20b6 w211 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">69.75%<span class=\"_ _2d2\"> </span></div></td></tr></table>1 <span class=\"_ _b3\"> </span>Refer to note 36 to <span class=\"_ _2\"></span>the financial statements",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-570": {
   "value": "<div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2cf\">Trade receivables are non-interest-bearing and are <span class=\"_ _2\"></span>generally on 4 to 30 day terms <span class=\"_ _2\"></span>depending on the services to which they <span class=\"_ _2\"></span>relate. As at </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2d0\">31 December 2025, trade receivables and <span class=\"_ _2\"></span>accrued income with a nominal value of <span class=\"_ _2\"></span>\u00a35.6m (2024: \u00a34.6m) were provided for. Set <span class=\"_ _2\"></span>out below is the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2d1\">movement in the allowance for expected <span class=\"_ _2\"></span>credit losses of trade receivables and accrued <span class=\"_ _2\"></span>income:<span class=\"_ _2d2\"> </span></div><div class=\"gs2d2\"><table class=\"s w203 h129\" id=\"_1c73d34c-4092-4b0b-9aa3-74ca3458ecb6\"><tr><td></td><td></td><td class=\"c x73c y22d7 w1fe hf6\"><div class=\"t m0 x1b6 h1d y2197 ffd fs11 fc7 sc0 ls88 ws84\">Restated</div><div class=\"t m0 x73b h87 y2198 ffd fs31 fc7 sc0 ls1 ws0\">1<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x200 h8b y22d8 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x3af h1d y22d9 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x204 h8b y22da ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y22db ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2177 w204 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">At 1 January<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x63f y2177 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">4,574<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x640 y2177 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,658<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w205 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Pr<span class=\"_ _2\"></span>ovision for e<span class=\"_ _2\"></span>xpected credit losses<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x59d y2178 w6b he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3,543<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x59e y2178 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2,061<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w206 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Amounts written off<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x742 y2179 w1d he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(2,468)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x743 y2179 w21 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(1,146)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w207 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">At 31 December<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x744 y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">5,649<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x212 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">4,574<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2d3\">The Group applies the IFRS 9 <span class=\"_ _2\"></span>expected credit loss model using the simplified <span class=\"_ _2\"></span>approach, whereby a provision matrix is applied<span class=\"_ _2\"></span> based on the ageing </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2d4\">of trade receivables, historical default rates, <span class=\"_ _2\"></span>and forward-looking information. The ECL provision increased <span class=\"_ _2\"></span>to \u00a35.6m (2024: \u00a34.6m), reflecting </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2d5\">higher exposure to overdue balances, particularly <span class=\"_ _2\"></span>those greater than 120 days past due, <span class=\"_ _2\"></span>and management\u2019s updated assessment of the cu<span class=\"_ _2\"></span>rrent </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2d6\">economic environment.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2d7\">As at 31 December, an analysis <span class=\"_ _2\"></span>of gross trade receivables and accrued income <span class=\"_ _2\"></span>by credit risk rating grades is as <span class=\"_ _2\"></span>follows:<span class=\"_ _2d2\"> </span></div><div class=\"gs2d8\"><table class=\"s w11b h12a\" id=\"_546cd862-f10c-45ad-aadf-b93a0a0b71ca\"><tr><td></td><td></td><td class=\"t m0 x745 h4a y22dc ffc fs11 fc7 sc0 ls1 ws0\">Neither past due </td><td></td><td></td><td class=\"t m0 x746 h1d y22dc ffd fs11 fc7 sc0 ls1 ws0\">60 \u2013 90 <span class=\"ffc\"> </span></td><td class=\"t m0 x747 h1d y22dc ffd fs11 fc7 sc0 ls1 ws0\">90 \u2013 120 <span class=\"ffc\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x748 h4a y22dd ffc fs11 fc7 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal </td><td class=\"t m0 x3b0 h4a y22de ffc fs11 fc7 sc0 ls1 ws0\">nor impaired </td><td class=\"t m0 x6c9 h1d y22dd ffd fs11 fc7 sc0 ls1 ws0\">&lt;30 days<span class=\"ffc\"> </span></td><td class=\"t m0 x749 h1d y22dd ffd fs11 fc7 sc0 ls1 ws0\">30-60 days<span class=\"ffc\"> </span></td><td class=\"t m0 x74a h4a y22de ffc fs11 fc7 sc0 ls84 ws80\">days<span class=\"_ _1\"></span><span class=\"ls1 ws0\"> </span></td><td class=\"t m0 x74b h4a y22de ffc fs11 fc7 sc0 ls84 ws80\">days<span class=\"_ _1\"></span><span class=\"ls1 ws0\"> </span></td><td class=\"t m0 x4a8 h1d y22dd ffd fs11 fc7 sc0 ls1 ws0\">&gt; 120 days<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x74c h1d y22df ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x74d h1d y22e0 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x3f6 h1d y22df ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x3f7 h1d y22df ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x203 h1d y22e0 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x204 h1d y22e0 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y22df ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y228a w153 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">2025<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x74e y228a w35 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">21,402<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x74f y228a wce he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">10,573<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5a9 y228a wa6 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">3,895<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x750 y228a w27 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">849<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x751 y228a w3a he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">544<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x52f y228a w27 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">669<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d7 y228a w6b he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">4,872<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w153 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2024<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x74e y20b6 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">20,436<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x752 y20b6 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">10,220<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x753 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,588<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x754 y20b6 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">706<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x755 y20b6 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">414<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x215 y20b6 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">223<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x216 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">5,285<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2d9\">The expected credit loss rate applied <span class=\"_ _2\"></span>by ageing bracket has been disclosed <span class=\"_ _2\"></span>below:<span class=\"_ _2d2\"> </span></div><div class=\"gs2da\"><table class=\"s w208 hfe\" id=\"_5ff5abe9-4f12-4855-a8a0-076836b345af\"><tr><td></td><td class=\"t m0 x745 h4a y22e1 ffc fs11 fc7 sc0 ls1 ws0\">Neither past due </td><td></td><td></td><td class=\"t m0 x746 h1d y22e1 ffd fs11 fc7 sc0 ls1 ws0\">60 \u2013 90 <span class=\"ffc\"> </span></td><td class=\"t m0 x747 h1d y22e1 ffd fs11 fc7 sc0 ls1 ws0\">90 \u2013 120 <span class=\"ffc\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x3b0 h4a y22e2 ffc fs11 fc7 sc0 ls1 ws0\">nor impaired<span class=\"_ _2d2\"> </span></td><td class=\"c n x756 y22e3 w209 h104\"><div class=\"t m0 x1b6 h1d y2197 ffd fs11 fc7 sc0 ls1 ws0\">&lt;30 days<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x757 y22e3 w20a h104\"><div class=\"t m0 x1b6 h1d y2197 ffd fs11 fc7 sc0 ls1 ws0\">30-60 days<span class=\"_ _2d2\"> </span></div></td><td class=\"t m0 x74a h4a y22e2 ffc fs11 fc7 sc0 ls84 ws80\">days<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x74b h4a y22e2 ffc fs11 fc7 sc0 ls84 ws80\">days<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x4a8 h1d y22e4 ffd fs11 fc7 sc0 ls1 ws0\">&gt; 120 days<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y228a w153 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">2025<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x758 y228a wfc he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">0.00%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x759 y228a w20b he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">10.06%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x75a y228a w20c he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">14.53%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x75b y228a w20c he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">22.22%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x75c y228a w20c he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">19.20%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x75d y228a w20d he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">67.24%<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x1b7 y20b6 w20e h110\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls4c ws4b\">Restated<span class=\"_ _2d2\"> </span></div><div class=\"t m0 x75e h3a y224b ffd fs19 fc3 sc0 ls1 ws0\">1<span class=\"_ _2d2\"> </span></div><div class=\"t m0 x75f h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2024<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x760 y20b6 w20f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">0.02%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x761 y20b6 w210 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">13.11%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x762 y20b6 w210 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">17.51%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x763 y20b6 w211 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">34.21%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x764 y20b6 w211 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">37.14%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x765 y20b6 w211 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">69.75%<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m0 h8c ffd fs33 fc8 sc0 ls7e ws78 gs2db\">1 <span class=\"_ _b3\"> </span>Refer to note 36 to <span class=\"_ _2\"></span>the financial statements</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-607": {
   "value": "<div class=\"t m0 h6f ffb fs24 fc10 sc0 ls92 ws8f gs2dd\">22. <span class=\"_ _bc\"> </span> <span class=\"_ _18\"></span>Cash and cash equiva<span class=\"_ _2\"></span>lents<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2de\">Bank overdrafts reflect the aggregate overdrawn <span class=\"_ _2\"></span>balances of Group companies (even if those <span class=\"_ _2\"></span>companies have other positive cash balances). The </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2df\">overdrafts are held with the Group\u2019s <span class=\"_ _2\"></span>relationship banks.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2e0\">For the purpose of the statement <span class=\"_ _2\"></span>of cash flows, cash and cash equivalents <span class=\"_ _2\"></span>comprise the following at 31 December:<span class=\"_ _2d2\"> </span></div><div class=\"gs2e1\"><table class=\"s w212 h117\" id=\"_2a86e962-70da-4e49-88fd-d8dbec5592fb\"><tr><td></td><td class=\"t m0 x1b0 h8b y22e5 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y22e5 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y22e6 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y22e6 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2178 w58 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Cash and cash equivalen<span class=\"_ _2\"></span>ts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x766 y2178 w35 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">67,050<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x767 y2178 w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">60,663<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w61 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Bank over<span class=\"_ _2\"></span>drafts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x768 y2179 w65 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws9b\">(39,253)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x769 y2179 w24 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(28,264)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w213 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">Cash and cash equivalen<span class=\"_ _2\"></span>ts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x71f y20b6 w35 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">27,797<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x720 y20b6 w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">32,399<span class=\"_ _2d2\"> </span></div></td></tr></table></div>Bank lo<span class=\"_ _1\"></span>ans \u2013 RCF and overdraft<span class=\"_ _2d2\"> </span>In accordance with the terms at <span class=\"_ _2\"></span>31 December 2025, the utilisation of the <span class=\"_ _2\"></span>RCF may vary each month as long <span class=\"_ _2\"></span>as this does not exceed the maximum \u00a360.0m facility (2024: \u00a360.0m). The Group\u2019s <span class=\"_ _2\"></span>overdraft is also secured on the same <span class=\"_ _2\"></span>facility, and the combined overdraft and RCF <span class=\"_ _2\"></span>cannot exceed \u00a360.0m (2024: \u00a360.0m).<span class=\"_ _2d2\"> </span>In January 2025, LSL amended and <span class=\"_ _2\"></span>restated the RCF facility, the renewed facility <span class=\"_ _2\"></span>now runs to January 2030 with <span class=\"_ _2\"></span>the same limit of \u00a360.0m.<span class=\"_ _2d2\"> </span>The Group\u2019s revolving credit facility (RCF) <span class=\"_ _2\"></span>was undrawn as at the year<span class=\"ffc ls1 ws0\"> <span class=\"_ _2\"></span><span class=\"ffd ls14 ws11\">end (2024: undrawn). Any amounts drawn <span class=\"_ _2\"></span>under the RCF are secured via </span></span>cross guarantees issued from the following <span class=\"_ _2\"></span>businesses: LSL Property Services plc, Your-Move.co.uk Limited, <span class=\"_ _2\"></span>Reeds Rains Limited, e.surv Limited, Lending Solutions Holdings Limited, First Complete <span class=\"_ _2\"></span>Limited, New Daffodil Limited, St Trinity Limited, <span class=\"_ _2\"></span>LSL Corporate Client Services Limited, Advance Mortgage Funding Limited, Personal Touch Financial <span class=\"_ _2\"></span>Services Limited, Personal Touch Administration Services <span class=\"_ _2\"></span>Limited, LSLi Limited and Vitalhandy Enterprises Limited.<span class=\"_ _2d2\"> </span>Fees payable on the RCF amounted <span class=\"_ _2\"></span>to \u00a30.7m during the year (2024: \u00a30.6m) <span class=\"_ _2\"></span>including amortisation of arrangement fees and non-utilisation <span class=\"_ _2\"></span>fees.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-19": {
   "value": "22. <span class=\"_ _bc\"> </span> <span class=\"_ _18\"></span>Cash and cash equiva<span class=\"_ _2\"></span>lents<span class=\"_ _2d2\"> </span>Bank overdrafts reflect the aggregate overdrawn <span class=\"_ _2\"></span>balances of Group companies (even if those <span class=\"_ _2\"></span>companies have other positive cash balances). The overdrafts are held with the Group\u2019s <span class=\"_ _2\"></span>relationship banks.<span class=\"_ _2d2\"> </span>For the purpose of the statement <span class=\"_ _2\"></span>of cash flows, cash and cash equivalents <span class=\"_ _2\"></span>comprise the following at 31 December:<span class=\"_ _2d2\"> </span><table class=\"s w212 h117\" id=\"_2a86e962-70da-4e49-88fd-d8dbec5592fb\"><tr><td></td><td class=\"t m0 x1b0 h8b y22e5 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y22e5 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y22e6 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y22e6 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2178 w58 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Cash and cash equivalen<span class=\"_ _2\"></span>ts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x766 y2178 w35 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">67,050<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x767 y2178 w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">60,663<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w61 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Bank over<span class=\"_ _2\"></span>drafts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x768 y2179 w65 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws9b\">(39,253)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x769 y2179 w24 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(28,264)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w213 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">Cash and cash equivalen<span class=\"_ _2\"></span>ts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x71f y20b6 w35 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">27,797<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x720 y20b6 w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">32,399<span class=\"_ _2d2\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-20": {
   "value": "23. <span class=\"_ _b6\"> </span> <span class=\"_ _18\"></span>T<span class=\"_ _2\"></span>rade a<span class=\"_ _1\"></span>nd oth<span class=\"_ _1\"></span>er payab<span class=\"_ _1\"></span>les<span class=\"_ _2d2\"> </span><table class=\"s w214 h12b\" id=\"_40dc55b9-6349-4012-a66a-c8031a0e5e97\"><tr><td></td><td></td><td class=\"c x704 y22e7 w1dc h105\"><div class=\"t m0 x1b6 h1d y2210 ffd fs11 fc7 sc0 ls88 ws84\">Restated</div><div class=\"t m0 x703 h87 y2212 ffd fs31 fc7 sc0 ls1 ws0\">1<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x1b0 h8b y22e8 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y22e9 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y22ea ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y22eb ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m0 x1b5 h11 y22ec ffb fs8 fc3 sc0 ls1 ws0\">Current<span class=\"_ _263\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y211e w215 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>rade pay<span class=\"_ _2\"></span>ables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x76a y211e w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">9,665<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x76b y211e w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">9,793<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b2 w216 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Other tax<span class=\"_ _2\"></span>es and social security pa<span class=\"_ _2\"></span>yable<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x76c y20b2 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">7,687<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x221 y20b2 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">6,120<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2177 w217 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Other pay<span class=\"_ _2\"></span>ables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x76d y2177 w6b he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">2,866<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2c0 y2177 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2,981<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w218 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Accruals<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x76e y2178 w35 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">13,791<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x76f y2178 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">15,185<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w219 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Commission refund liability<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x1c7 y2179 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">2,801<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ce y2179 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,414<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x70b y20b6 w35 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">36,810<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66d y20b6 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">37,493<span class=\"_ _2d2\"> </span></div></td></tr></table>1 <span class=\"_ _b3\"> </span>Refer to note 36 to <span class=\"_ _2\"></span>the financial statements<span class=\"_ _2d2\"> </span>Commis<span class=\"_ _1\"></span>sion refund liabilit<span class=\"_ _1\"></span>y<span class=\"_ _2d2\"> </span>Certain subsidiaries earn commissions on the <span class=\"_ _2\"></span>sale of life assurance and general insurance <span class=\"_ _2\"></span>products with terms from one to four <span class=\"_ _2\"></span>years which are cancellable without a notice period, and <span class=\"_ _2\"></span>if cancelled within a set period, require <span class=\"_ _2\"></span>that a portion of the commission earned<span class=\"_ _2\"></span> must be repaid. The subsidiaries do not hold insurance risk <span class=\"_ _2\"></span>on the life assurance and general insurance <span class=\"_ _2\"></span>products sold.<span class=\"_ _2d2\"> </span>Commission income is recognised in accordance <span class=\"_ _2\"></span>with IFRS 15 Revenue from Contracts with <span class=\"_ _2\"></span>Customers. The potential obligation to repay commission gives rise to variable consideration, <span class=\"_ _2\"></span>which is constrained to the extent that <span class=\"_ _2\"></span>it is highly probable that a significant <span class=\"_ _2\"></span>reversal of recognised revenue will not occur.<span class=\"_ _2d2\"> </span>The commission refund liability is recognised <span class=\"_ _2\"></span>as a reduction in revenue at the <span class=\"_ _2\"></span>point commission income is recognised. The <span class=\"_ _2\"></span>liability represents management\u2019s best estimate of commissions that <span class=\"_ _2\"></span>will be clawed back for insurance products <span class=\"_ _2\"></span>sold that may be cancelled in future <span class=\"_ _2\"></span>periods and is calculated based on historic cancellation <span class=\"_ _2\"></span>experience. If average lapse rates across all <span class=\"_ _2\"></span>products sold were to increase by 1.0%, <span class=\"_ _2\"></span>the total liability would increase by \u00a30.2m.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-571": {
   "value": "<div class=\"t m0 hbf ff16 fs24 fc10 sc0 ls99 ws97 gs2e3\">24. <span class=\"_ _bc\"> </span> <span class=\"_ _1ef\"></span>Financ<span class=\"_ _1\"></span>ial <span class=\"_ _2\"></span>liabilities<span class=\"_ _2d2\"> </span></div><div class=\"gs2e4\"><table class=\"s w11b h12c\" id=\"_ebc14416-2671-45de-bab8-5d5697fb1a48\"><tr><td></td><td></td><td class=\"c x73c y22ed w1fe h105\"><div class=\"t m0 x1b6 h1d y2210 ffd fs11 fc7 sc0 ls88 ws84\">Restated</div><div class=\"t m0 x73b h87 y2212 ffd fs31 fc7 sc0 ls1 ws0\">1<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x200 h8b y22ee ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x3af h1d y22ef ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x204 h8b y22f0 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y22f1 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m0 x206 h11 y22f2 ffb fs8 fc3 sc0 ls1 ws0\">Current<span class=\"_ _263\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y21a4 w21a he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">IFRS 16 lessee financial liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x770 y21a4 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">2,354<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b7 y21a4 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">2,289<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2176 w105 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Contingent c<span class=\"_ _2\"></span>onsidera<span class=\"_ _2\"></span>tion<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x771 y2176 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">3,259<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x59e y2176 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">3,306<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x515 y2177 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">5,613<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x516 y2177 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">5,595<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x206 h11 y22f3 ffb fs8 fc3 sc0 ls1 ws0\">Non-current<span class=\"_ _26a\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y2179 w21a he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">IFRS 16 lessee financial liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x770 y2179 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">4,148<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b7 y2179 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">3,493<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x515 y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">4,148<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x516 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">3,493<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m0 h8c ffd fs33 fc8 sc0 ls7e ws78 gs2e5\">1 <span class=\"_ _b3\"> </span>Refer to note 36 to <span class=\"_ _2\"></span>the financial statements<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hd4 ff13 fs24 fc6 sc0 ls2e ws2d gs2e6\">Bank lo<span class=\"_ _1\"></span>ans \u2013 RCF and overdraft<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2e7\">In accordance with the terms at <span class=\"_ _2\"></span>31 December 2025, the utilisation of the <span class=\"_ _2\"></span>RCF may vary each month as long <span class=\"_ _2\"></span>as this does not exceed the maximum </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2e8\">\u00a360.0m facility (2024: \u00a360.0m). The Group\u2019s <span class=\"_ _2\"></span>overdraft is also secured on the same <span class=\"_ _2\"></span>facility, and the combined overdraft and RCF <span class=\"_ _2\"></span>cannot exceed </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2e9\">\u00a360.0m (2024: \u00a360.0m).<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2ea\">In January 2025, LSL amended and <span class=\"_ _2\"></span>restated the RCF facility, the renewed facility <span class=\"_ _2\"></span>now runs to January 2030 with <span class=\"_ _2\"></span>the same limit of \u00a360.0m.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2eb\">The Group\u2019s revolving credit facility (RCF) <span class=\"_ _2\"></span>was undrawn as at the year<span class=\"ffc ls1 ws0\"> <span class=\"_ _2\"></span><span class=\"ffd ls14 ws11\">end (2024: undrawn). Any amounts drawn <span class=\"_ _2\"></span>under the RCF are secured via </span></span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2ec\">cross guarantees issued from the following <span class=\"_ _2\"></span>businesses: LSL Property Services plc, Your-Move.co.uk Limited, <span class=\"_ _2\"></span>Reeds Rains Limited, e.surv Limited, </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2ed\">Lending Solutions Holdings Limited, First Complete <span class=\"_ _2\"></span>Limited, New Daffodil Limited, St Trinity Limited, <span class=\"_ _2\"></span>LSL Corporate Client Services Limited, Advance </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2ee\">Mortgage Funding Limited, Personal Touch Financial <span class=\"_ _2\"></span>Services Limited, Personal Touch Administration Services <span class=\"_ _2\"></span>Limited, LSLi Limited and Vitalhandy </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2ef\">Enterprises Limited.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2f0\">Fees payable on the RCF amounted <span class=\"_ _2\"></span>to \u00a30.7m during the year (2024: \u00a30.6m) <span class=\"_ _2\"></span>including amortisation of arrangement fees and non-utilisation <span class=\"_ _2\"></span>fees.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hbf ff16 fs24 fc6 sc0 ls92 ws9a gs2f1\">Contingent <span class=\"_ _2\"></span>consideration<span class=\"_ _2d2\"> </span></div><div class=\"gs2f2\"><table class=\"s w1e7 hff\" id=\"_eae5a403-d7da-444a-83c7-11f6656ac9d4\"><tr><td></td><td class=\"t m0 x200 h8b y22f4 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x3af h1d y22f4 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x204 h8b y22f5 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y22f5 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y20b0 w21b he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>enetLime<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x59d y20b0 w6b he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3,259<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x59e y20b0 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,306<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y22f6 w21c he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>otal contingent consider<span class=\"_ _2\"></span>ation<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x772 y22f6 w6b he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">3,259<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x773 y22f6 w30 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">3,306<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b2 w1e8 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Opening balance<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x59d y20b2 w6b he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3,306<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x774 y20b2 w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">65<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b3 w21d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Acquisition<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x775 y20b3 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x227 y20b3 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,600<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21d9 w21e he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Cash paid<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x776 y21d9 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x777 y21d9 w7c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(65)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w21f he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Amounts rec<span class=\"_ _2\"></span>orded thr<span class=\"_ _2\"></span>ough income st<span class=\"_ _2\"></span>atement<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x778 y2179 w41 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(47)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x28f y2179 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(294)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w1ec he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">Closing balance<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x63f y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3,259<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x640 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,306<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2f3\">Contingent consideration payable is measured <span class=\"_ _2\"></span>at fair value using a discounted cash <span class=\"_ _2\"></span>flow approach. The most significant unobservable inputs <span class=\"_ _2\"></span>are </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2f4\">adviser retention levels, forecast profitability and <span class=\"_ _2\"></span>the discount rate applied to expected futu<span class=\"_ _2\"></span>re payments.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hd4 ff13 fs24 fc6 sc0 ls2e ws2d gs2f5\">T<span class=\"_ _2\"></span>enetLi<span class=\"_ _1\"></span>me Limite<span class=\"_ _1\"></span>d<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2f6\">On 2 February 2024, the Group <span class=\"_ _2\"></span>acquired the entire issued share capital of <span class=\"_ _2\"></span>TenetLime Limited (TenetLime), a subsidiary of Tenet <span class=\"_ _2\"></span>Group Limited </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2f7\">(Tenet Group). The value of the <span class=\"_ _2\"></span>company was concentrated in the contracts with <span class=\"_ _2\"></span>the appointed representative firms. Consequently, the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2f8\">transaction has been accounted for as <span class=\"_ _2\"></span>an asset acquisition. A relationship intangible <span class=\"_ _2\"></span>asset of \u00a39.3m has been recognised, please <span class=\"_ _2\"></span>refer to note 17. </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2f9\">The cost paid for the relationship <span class=\"_ _2\"></span>intangible asset represents initial consideration of \u00a35.7m <span class=\"_ _2\"></span>and contingent consideration of \u00a33.6m. The <span class=\"_ _2\"></span>contingent </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2fa\">consideration is based on the retention <span class=\"_ _2\"></span>rate of firms within LSL\u2019s PRIMIS network <span class=\"_ _2\"></span>12 months after the transaction <span class=\"_ _2\"></span>completed.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2fb\">As part of the purchase agreement, <span class=\"_ _2\"></span>Tenet Group agreed to provide a number <span class=\"_ _2\"></span>of services to LSL after the transaction. <span class=\"_ _2\"></span>Subsequent to the purchase, </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2fc\">LSL was notified that Tenet Group <span class=\"_ _2\"></span>Limited entered administration on 5 June 2024. <span class=\"_ _2\"></span>As at the 31 December 2025, there <span class=\"_ _2\"></span>are no additional liabilities </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2fd\">recognised as a result of the <span class=\"_ _2\"></span>administration, though \u00a30.6m of exceptional costs were <span class=\"_ _2\"></span>incurred during the year (2024: \u00a30.5m, see <span class=\"_ _2\"></span>note 9). </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2fe\">Management have assessed the potential future <span class=\"_ _2\"></span>costs that may arise for LSL due <span class=\"_ _2\"></span>to Tenet Group Limited\u2019s administration and is <span class=\"_ _2\"></span>currently in </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs2ff\">discussions with the administrators regarding these <span class=\"_ _2\"></span>costs. As at the reporting date, the <span class=\"_ _2\"></span>Group had no legal or constructive ob<span class=\"_ _2\"></span>ligation for any future </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs300\">costs that may arise. Additionally, discussions <span class=\"_ _2\"></span>are ongoing with the administrators to offset <span class=\"_ _2\"></span>these amounts against the contingent consideration </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs301\">payable, which was originally due in <span class=\"_ _2\"></span>H1 2025 but has been delayed due <span class=\"_ _2\"></span>to an extension of the administration process <span class=\"_ _2\"></span>to June 2026.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-608": {
   "value": "Contingent <span class=\"_ _2\"></span>consideration<span class=\"_ _2d2\"> </span><table class=\"s w1e7 hff\" id=\"_eae5a403-d7da-444a-83c7-11f6656ac9d4\"><tr><td></td><td class=\"t m0 x200 h8b y22f4 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x3af h1d y22f4 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x204 h8b y22f5 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y22f5 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y20b0 w21b he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>enetLime<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x59d y20b0 w6b he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3,259<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x59e y20b0 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,306<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y22f6 w21c he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>otal contingent consider<span class=\"_ _2\"></span>ation<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x772 y22f6 w6b he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">3,259<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x773 y22f6 w30 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">3,306<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b2 w1e8 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Opening balance<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x59d y20b2 w6b he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3,306<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x774 y20b2 w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">65<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b3 w21d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Acquisition<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x775 y20b3 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x227 y20b3 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,600<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21d9 w21e he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Cash paid<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x776 y21d9 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x777 y21d9 w7c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(65)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w21f he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Amounts rec<span class=\"_ _2\"></span>orded thr<span class=\"_ _2\"></span>ough income st<span class=\"_ _2\"></span>atement<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x778 y2179 w41 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(47)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x28f y2179 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(294)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w1ec he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">Closing balance<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x63f y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3,259<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x640 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,306<span class=\"_ _2d2\"> </span></div></td></tr></table>Contingent consideration payable is measured <span class=\"_ _2\"></span>at fair value using a discounted cash <span class=\"_ _2\"></span>flow approach. The most significant unobservable inputs <span class=\"_ _2\"></span>are adviser retention levels, forecast profitability and <span class=\"_ _2\"></span>the discount rate applied to expected futu<span class=\"_ _2\"></span>re payments.<span class=\"_ _2d2\"> </span>T<span class=\"_ _2\"></span>enetLi<span class=\"_ _1\"></span>me Limite<span class=\"_ _1\"></span>d<span class=\"_ _2d2\"> </span>On 2 February 2024, the Group <span class=\"_ _2\"></span>acquired the entire issued share capital of <span class=\"_ _2\"></span>TenetLime Limited (TenetLime), a subsidiary of Tenet <span class=\"_ _2\"></span>Group Limited (Tenet Group). The value of the <span class=\"_ _2\"></span>company was concentrated in the contracts with <span class=\"_ _2\"></span>the appointed representative firms. Consequently, the transaction has been accounted for as <span class=\"_ _2\"></span>an asset acquisition. A relationship intangible <span class=\"_ _2\"></span>asset of \u00a39.3m has been recognised, please <span class=\"_ _2\"></span>refer to note 17. The cost paid for the relationship <span class=\"_ _2\"></span>intangible asset represents initial consideration of \u00a35.7m <span class=\"_ _2\"></span>and contingent consideration of \u00a33.6m. The <span class=\"_ _2\"></span>contingent consideration is based on the retention <span class=\"_ _2\"></span>rate of firms within LSL\u2019s PRIMIS network <span class=\"_ _2\"></span>12 months after the transaction <span class=\"_ _2\"></span>completed.<span class=\"_ _2d2\"> </span>As part of the purchase agreement, <span class=\"_ _2\"></span>Tenet Group agreed to provide a number <span class=\"_ _2\"></span>of services to LSL after the transaction. <span class=\"_ _2\"></span>Subsequent to the purchase, LSL was notified that Tenet Group <span class=\"_ _2\"></span>Limited entered administration on 5 June 2024. <span class=\"_ _2\"></span>As at the 31 December 2025, there <span class=\"_ _2\"></span>are no additional liabilities recognised as a result of the <span class=\"_ _2\"></span>administration, though \u00a30.6m of exceptional costs were <span class=\"_ _2\"></span>incurred during the year (2024: \u00a30.5m, see <span class=\"_ _2\"></span>note 9). Management have assessed the potential future <span class=\"_ _2\"></span>costs that may arise for LSL due <span class=\"_ _2\"></span>to Tenet Group Limited\u2019s administration and is <span class=\"_ _2\"></span>currently in discussions with the administrators regarding these <span class=\"_ _2\"></span>costs. As at the reporting date, the <span class=\"_ _2\"></span>Group had no legal or constructive ob<span class=\"_ _2\"></span>ligation for any future costs that may arise. Additionally, discussions <span class=\"_ _2\"></span>are ongoing with the administrators to offset <span class=\"_ _2\"></span>these amounts against the contingent consideration payable, which was originally due in <span class=\"_ _2\"></span>H1 2025 but has been delayed due <span class=\"_ _2\"></span>to an extension of the administration process <span class=\"_ _2\"></span>to June 2026.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-21": {
   "value": "25. <span class=\"_ _bc\"> </span> <span class=\"_ _1ef\"></span>Provisions for<span class=\"_ _2\"></span> liabil<span class=\"_ _2\"></span>ities<span class=\"_ _2d2\"> </span><table class=\"s w220 h12d\" id=\"_32b96fb9-3151-426a-8bb5-b7bf0ecbba9a\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x779 h8b y22f7 ffb fs11 fc7 sc0 ls1 ws0\">Appointed </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x77a h8b y22f8 ffb fs11 fc7 sc0 ls1 ws0\">PI claim </td><td class=\"t m0 x59f h86 y22f8 ff16 fs11 fc7 sc0 ls1 ws0\">Dilapidation <span class=\"ffb\"> </span></td><td class=\"t m0 x77b h8b y22f8 ffb fs11 fc7 sc0 ls1 ws0\">Restructuring </td><td class=\"t m0 x77c h86 y22f9 ff16 fs11 fc7 sc0 ls1 ws0\">represent<span class=\"_ _2\"></span>ative </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x77d h8b y22fa ffb fs11 fc7 sc0 ls1 ws0\">provisions </td><td class=\"t m0 x696 h8b y22fa ffb fs11 fc7 sc0 ls1 ws0\">provision </td><td class=\"t m0 x582 h8b y22fa ffb fs11 fc7 sc0 ls1 ws0\">provision </td><td class=\"t m0 x5c5 h8b y22fb ffb fs11 fc7 sc0 ls1 ws0\">provision </td><td class=\"t m0 x77e h8b y22fc ffb fs11 fc7 sc0 ls1 ws0\">Other </td><td class=\"t m0 x1b1 h8b y22fc ffb fs11 fc7 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal </td></tr><tr><td></td><td class=\"t m0 x588 h8b y22fd ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x469 h8b y22fd ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x46a h8b y22fd ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x46b h8b y22fe ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b3 h8b y22ff ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h8b y22ff ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c x1b7 y2301 w221 h12e\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Balance at 1 January 2025 (res<span class=\"_ _2\"></span>tat<span class=\"_ _2\"></span>ed</div><div class=\"t m0 x77f h3a y2300 ffd fs19 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div><div class=\"t m0 x780 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x781 y2301 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">2,575<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x782 y2301 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">5,110<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x783 y2301 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">918<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x784 y2301 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1,247<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x785 y2301 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">571<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x786 y2301 w35 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">10,421<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x1b7 y2303 w222 hea\"><div class=\"t m0 x1b6 h14 y213f ffc fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>ransf<span class=\"_ _2\"></span>erred fr<span class=\"_ _2\"></span>om trade and other<span class=\"_ _2d2\"> </span></div><div class=\"t m0 x1b6 h14 y2140 ffc fs8 fc3 sc0 ls1 ws0\">pay<span class=\"_ _2\"></span>ables<span class=\"_ _2d2\"> </span></div><div class=\"t m0 x787 h3a y2302 ffd fs19 fc3 sc0 ls1 ws0\">1<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x788 y2304 wa9 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x789 y2304 wa9 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x78a y2304 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x78b y2304 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">543<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x78c y2304 w33 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x78d y2304 w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">543<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2305 w223 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Pr<span class=\"_ _2\"></span>ovided in financial year<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x78e y2305 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">2,650<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x78f y2305 wb0 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">16<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c2 y2305 w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">549<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ef y2305 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1,615<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x485 y2305 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x486 y2305 w6b he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">4,830<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2306 w224 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Amount utilised<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x790 y2306 w2c he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(153)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x791 y2306 w2c he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(383)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x792 y2306 w2c he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(441)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x793 y2306 w21 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(1,790)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x794 y2306 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x43b y2306 w2b he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws9b\">(2,767)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2307 w225 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Amount released<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x795 y2307 w2c he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(751)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x796 y2307 w2c he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(652)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x797 y2307 w7c he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(30)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x798 y2307 w33 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x799 y2307 w2c he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(571)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x79a y2307 w1d he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws9b\">(2,004)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2308 w226 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Unwinding of discount<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x79b y2308 wa9 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x79c y2308 wa5 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">245<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x79d y2308 w33 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x79e y2308 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6a8 y2308 w33 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x79f y2308 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">245<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b3 w227 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">Balance at 31 December 2025<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7a0 y20b3 w26 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">4,321<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7a1 y20b3 w26 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">4,336<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7a2 y20b3 w27 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">996<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7a3 y20b3 w6b he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">1,615<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7a4 y20b3 w4f he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7a5 y20b3 w35 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">11,268<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2309 w228 he7\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Current liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7a6 y2309 wa6 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">1,030<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7a7 y2309 w26 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">3,396<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7a8 y2309 w3a he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">996<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x236 y2309 w27 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">844<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x775 y2309 w4f he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c0 y2309 w26 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">6,266<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y22c4 w229 he7\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Non-current liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7a9 y22c4 wa6 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">3,291<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7aa y22c4 wa5 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">940<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7ab y22c4 w4f he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7ac y22c4 w27 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">771<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x48e y22c4 w33 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x640 y22c4 w26 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">5,002<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x7ad y20b6 wa6 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">4,321<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7ae y20b6 w26 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">4,336<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7af y20b6 w27 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">996<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x679 y20b6 w26 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">1,615<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x485 y20b6 w4f he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7b0 y20b6 w3c he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">11,268<span class=\"_ _2d2\"> </span></div></td></tr></table>1<span class=\"_ _2d2\"> </span>During the period, the Group has reclassified <span class=\"_ _2\"></span>\u00a30.5m of opening balances from commission refund <span class=\"_ _2\"></span>liability within trade and other payables to appointed representative provision. This reclassification reflects a more <span class=\"_ _2\"></span>appropriate presentation of the balance, which relates <span class=\"_ _2\"></span>to obligations that are uncertain in timing or amount and meet the definition of a <span class=\"_ _2\"></span>provision under IAS 37<span class=\"_ _2d2\"> </span>2 <span class=\"_ _b3\"> </span>Refer to note 36 to <span class=\"_ _2\"></span>the financial statements<span class=\"_ _2d2\"> </span>PI claim prov<span class=\"_ _1\"></span>isions<span class=\"_ _2d2\"> </span>PI claim provisions of \u00a34.3m relate <span class=\"_ _2\"></span>to the Surveying &amp; Valuation Division (\u00a33.6m) <span class=\"_ _2\"></span>and Financial Services Division (\u00a30.7m).<span class=\"_ _2d2\"> </span>PI claim prov<span class=\"_ _1\"></span>ision \u2013 Sur<span class=\"_ _1\"></span>veyin<span class=\"_ _1\"></span>g &amp; V<span class=\"_ _2\"></span>aluatio<span class=\"_ _1\"></span>n<span class=\"_ _2d2\"> </span>The PI claim provision is to <span class=\"_ _2\"></span>cover the costs of claims that arise <span class=\"_ _2\"></span>during the normal course of business. The <span class=\"_ _2\"></span>PI claim provision includes both valuation and defect claims and provides for <span class=\"_ _2\"></span>claims already received from clients and claims <span class=\"_ _2\"></span>yet to be received. The provision is <span class=\"_ _2\"></span>management\u2019s best estimate of the likely outcome of such <span class=\"_ _2\"></span>claims, taking account of the incidence of <span class=\"_ _2\"></span>such claims and the size of the <span class=\"_ _2\"></span>loss that may be borne by the <span class=\"_ _2\"></span>claimant, after taking account of actions that <span class=\"_ _2\"></span>can be taken to mitigate losses.<span class=\"_ _2d2\"> </span>The PI claim provision will be <span class=\"_ _2\"></span>utilised as individual claims are settled, and <span class=\"_ _2\"></span>the settlement amount may vary from the <span class=\"_ _2\"></span>amount provided depending on the outcome of each claim. <span class=\"_ _2\"></span>PI claim provisions are not discounted as <span class=\"_ _2\"></span>the timing of settlement is uncertain and <span class=\"_ _2\"></span>the effect of discounting is not considered material. Based on past experience, <span class=\"_ _2\"></span>a significant proportion of the provision has <span class=\"_ _2\"></span>historically been settled after more than 12 <span class=\"_ _2\"></span>months. As a result, a substantial portion <span class=\"_ _2\"></span>of the provision has been classified as <span class=\"_ _2\"></span>non-current. As of 31 December 2025, the <span class=\"_ _2\"></span>total provision for PI claim was \u00a33.6m. The Directors have considered the <span class=\"_ _2\"></span>sensitivity analysis on the key risks and <span class=\"_ _2\"></span>uncertainties discussed above.<span class=\"_ _2d2\"> </span>The increase in the provision during <span class=\"_ _2\"></span>the year was due to professional indemnity <span class=\"_ _2\"></span>claims being notified to the Group\u2019s Surveyin<span class=\"_ _2\"></span>g &amp; Valuation Division in relation to historic valuation engagements. <span class=\"_ _2\"></span>Currently, these matters are at an early <span class=\"_ _2\"></span>stage of investigation and in accordance with <span class=\"_ _2\"></span>IAS 37, further information about the potential financial effect and related uncertainties has not been disclosed because it could prejudice the Group\u2019s position in any dispute.<span class=\"_ _2d2\"> </span>Valuation<span class=\"_ _2\"></span> claims:<span class=\"_ _2d2\"> </span>Cost per claim<span class=\"_ _2d2\"> </span>A substantial element of the PI <span class=\"_ _2\"></span>claim provision relates to specific claims where <span class=\"_ _2\"></span>disputes are ongoing. These specific claims have <span class=\"_ _2\"></span>been separately assessed and specific provisions have been <span class=\"_ _2\"></span>made. The average cost per claim has <span class=\"_ _2\"></span>been used to calculate the claims incurred <span class=\"_ _2\"></span>but not yet reported (IBNR). Should the costs to settle <span class=\"_ _2\"></span>and resolve these specific claims and future <span class=\"_ _2\"></span>claims increase by 10%, an additional \u00a30.1m <span class=\"_ _2\"></span>would be required.<span class=\"_ _2d2\"> </span>Rate of claim<span class=\"_ _2d2\"> </span>The IBNR assumes that the rate <span class=\"_ _2\"></span>of claim for the high-risk lending period <span class=\"_ _2\"></span>reduces over time. Should the rate of <span class=\"_ _2\"></span>reduction be lower than anticipated and the duration extended, further costs <span class=\"_ _2\"></span>may arise. An increase of 30% in <span class=\"_ _2\"></span>notifications more than that assumed in the <span class=\"_ _2\"></span>IBNR calculations would increase the required provision by \u00a30.2m.<span class=\"_ _2d2\"> </span>Defect claims:<span class=\"_ _2d2\"> </span>The Group also provides for defect <span class=\"_ _2\"></span>claims, whereby it is found that a <span class=\"_ _2\"></span>property has a defect which was not <span class=\"_ _2\"></span>identified when the survey was performed. The value provided for each <span class=\"_ _2\"></span>received claim is the expected value of <span class=\"_ _2\"></span>that claim. To assess the value of <span class=\"_ _2\"></span>future claims incurred but not yet received (IBNR), analysis is performed on <span class=\"_ _2\"></span>the number of surveys that lead to <span class=\"_ _2\"></span>future claims and the average cost per <span class=\"_ _2\"></span>claim.<span class=\"_ _2d2\"> </span>PI claim prov<span class=\"_ _1\"></span>ision \u2013 Financ<span class=\"_ _1\"></span>ial Ser<span class=\"_ _1\"></span>vi<span class=\"_ _1\"></span>ces<span class=\"_ _2d2\"> </span>The PI claim provision is to <span class=\"_ _2\"></span>cover the costs of claims that arise <span class=\"_ _2\"></span>during the normal course of business. The <span class=\"_ _2\"></span>PI provision provides for both claims which have been received from customers <span class=\"_ _2\"></span>and claims yet to be received (IBNR). <span class=\"_ _2\"></span>The Group calculates a provision for claims <span class=\"_ _2\"></span>expected to be received based on the historical rate <span class=\"_ _2\"></span>of claims, average cost per claim and <span class=\"_ _2\"></span>the time which elapses between the advice <span class=\"_ _2\"></span>being provided and the claim being raised. In addition, an <span class=\"_ _2\"></span>asset is recognised for the estimated recoveries <span class=\"_ _2\"></span>from professional indemnity insurance. The provision is presented gross of amounts due from <span class=\"_ _2\"></span>insurers which form part of other debtors <span class=\"_ _2\"></span>included in note 21.<span class=\"_ _2d2\"> </span>As at 31 December 2025, the <span class=\"_ _2\"></span>total provision for Financial Services PI was <span class=\"_ _2\"></span>\u00a30.5m (2024: \u00a30.4m), including a provision for <span class=\"_ _2\"></span>received claims of \u00a30.3m (2024: \u00a30.2m) and IBNR of \u00a30.2m <span class=\"_ _2\"></span>(2024: \u00a30.2m). The Group has recognised an <span class=\"_ _2\"></span>asset of \u00a30.3m (2024: \u00a30.3m) against received <span class=\"_ _2\"></span>claims in other debtors at 31 December 2025.<span class=\"_ _2d2\"> </span>Dilapidation pro<span class=\"_ _2\"></span>vision<span class=\"_ _2d2\"> </span>The Group recognises its obligation to <span class=\"_ _2\"></span>make good its leased properties when it <span class=\"_ _2\"></span>becomes probable that there will be an <span class=\"_ _2\"></span>economic outflow and a reliable estimate can be made, this <span class=\"_ _2\"></span>is typically where notice has been served <span class=\"_ _2\"></span>to the landlord and there is an <span class=\"_ _2\"></span>agreed exit date.<span class=\"_ _2d2\"> </span>During 2023, the Group  entered <span class=\"_ _2\"></span>into a number of \u2018right to occupy\u2019 <span class=\"_ _2\"></span>agreements with its estate agency franchisees. The <span class=\"_ _2\"></span>right to occupy agreements relate to leases held by the <span class=\"_ _2\"></span>Group that are due to be novated <span class=\"_ _2\"></span>to the franchisees. They set out the <span class=\"_ _2\"></span>Group\u2019s obligations to the franchisees, regarding the making good of existing modifications <span class=\"_ _2\"></span>to the leased properties incurred during the <span class=\"_ _2\"></span>Group\u2019s tenancy, which will be payable to <span class=\"_ _2\"></span>the franchisees at the point of novation. The <span class=\"_ _2\"></span>calculation of the Group\u2019s dilapidation settlement provision <span class=\"_ _2\"></span>is based on an average cost rate <span class=\"_ _2\"></span>per square foot, for damages already incurred during the Group\u2019s <span class=\"_ _2\"></span>occupancy. The average cost rate per square <span class=\"_ _2\"></span>foot applied in 2025 was \u00a319.83 (2024: <span class=\"_ _2\"></span>\u00a318.50).<span class=\"_ _2d2\"> </span>The provision is discounted using a <span class=\"_ _2\"></span>risk-free discount rate based on expected date <span class=\"_ _2\"></span>of novation of the lease. The discount <span class=\"_ _2\"></span>rate applied in 2025 was 3.8% (2024: 4.2%).<span class=\"_ _2d2\"> </span>If the average rates applied were <span class=\"_ _2\"></span>to increase by 10% this would result <span class=\"_ _2\"></span>in an increase in the overall provision <span class=\"_ _2\"></span>of \u00a30.4m, if they were to decrease by 10% this would result in <span class=\"_ _2\"></span>a reduction of the same amount. If <span class=\"_ _2\"></span>the discount rate was to increase by <span class=\"_ _2\"></span>1.0% this would result in a decrease <span class=\"_ _2\"></span>in the provision of \u00a30.1m, if the discount <span class=\"_ _2\"></span>rate was to decrease by 1.0% this <span class=\"_ _2\"></span>would result in an increase in the <span class=\"_ _2\"></span>provision of the same amount. Management has concluded the provision to be <span class=\"_ _2\"></span>the best estimate of the expenditure required <span class=\"_ _2\"></span>to settle present obligations at the en<span class=\"_ _2\"></span>d of the reporting period.<span class=\"_ _2d2\"> </span>Appointed representative provision<span class=\"_ _2d2\"> </span>The Group recognises an provision for <span class=\"_ _2\"></span>expected cash outflows on commission clawbacks arising <span class=\"_ _2\"></span>after the termination, suspension or resignation of appointed representatives (ARs) within the <span class=\"_ _2\"></span>Financial Services Division, to the extent not <span class=\"_ _2\"></span>recoverable from these ARs. This is separate <span class=\"_ _2\"></span>from the IFRS 15 commission refund liability recorded <span class=\"_ _2\"></span>against revenue for expected clawbacks on the <span class=\"_ _2\"></span>Group\u2019s own commissions while AR relationships remain active.<span class=\"_ _2d2\"> </span>The liability represents management\u2019s best estimate <span class=\"_ _2\"></span>of commissions that will be clawed back <span class=\"_ _2\"></span>for insurance products sold that may be <span class=\"_ _2\"></span>cancelled in future periods and is calculated <span class=\"_ _2\"></span>based on historic cancellation experience. If <span class=\"_ _2\"></span>average lapse rates increase by 1.0%, the <span class=\"_ _2\"></span>total provision would increase by \u00a30.1m.<span class=\"_ _2d2\"> </span>Restruc<span class=\"_ _1\"></span>turing provisio<span class=\"_ _1\"></span>n<span class=\"_ _2d2\"> </span>The restructuring provision recognised relates to <span class=\"_ _2\"></span>costs associated with the disposal of the <span class=\"_ _2\"></span>owned branch network (\u00a30.9m), and restructuring <span class=\"_ _2\"></span>of the Land and New Homes business (\u00a30.1m, <span class=\"_ _2\"></span>refer to note 9).<span class=\"_ _2d2\"> </span>The costs associated with the disposal <span class=\"_ _2\"></span>of the owned branch network includes committed <span class=\"_ _2\"></span>branch works (\u00a30.6m) and legal costs <span class=\"_ _2\"></span>for the novation of leases to franchisees (\u00a30.3m).<span class=\"_ _2d2\"> </span>Oth<span class=\"_ _1\"></span>er \u2013 claims indemn<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>y provisio<span class=\"_ _1\"></span>n and continge<span class=\"_ _1\"></span>ncy<span class=\"_ _2d2\"> </span>Included in the sale agreement of <span class=\"_ _2\"></span>LMS was a four year claims indemnity <span class=\"_ _2\"></span>of \u00a32.0m, for which the Group has <span class=\"_ _2\"></span>previously provided \u00a30.6m for certain claims, which it considers to be <span class=\"_ _2\"></span>the most likely outcome. The Group disposed <span class=\"_ _2\"></span>of LMS in 2021, and therefore the <span class=\"_ _2\"></span>four year limit has now elapsed.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-22": {
   "value": "26. <span class=\"_ _1b7\"> </span> Leases<span class=\"_ _2d2\"> </span>Gro<span class=\"_ _1\"></span>up as a le<span class=\"_ _1\"></span>ssee<span class=\"_ _2d2\"> </span>At the year ended 31 December <span class=\"_ _2\"></span>2025, the Group has the following in <span class=\"_ _2\"></span>regards to leases in the Group Balance <span class=\"_ _2\"></span>Sheet.<span class=\"_ _2d2\"> </span><table class=\"s w22a h12f\" id=\"_0369d42e-f750-4d3a-b886-79a6c6c93e61\"><tr><td></td><td></td><td class=\"c n x57f y230a w13a h104\"><div class=\"t m0 x1b6 h1d y2210 ffb fs11 fc7 sc0 ls1 ws0\">2025<span class=\"_ _2d2\"> </span></div></td><td></td><td></td><td class=\"c n x580 y230a w13a h104\"><div class=\"t m0 x1b6 h1d y2210 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"_ _2d2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x7b1 h8b y230b ffb fs11 fc7 sc0 ls1 ws0\">Property <span class=\"ffc\"> </span></td><td class=\"t m0 x7b2 h8b y230b ffb fs11 fc7 sc0 ls1 ws0\">Motor vehicles <span class=\"ffc\"> </span></td><td class=\"t m0 x7b3 h8b y230b ffb fs11 fc7 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal <span class=\"ffc\"> </span></td><td class=\"t m0 x7b4 h4a y230b ffc fs11 fc7 sc0 ls1 ws0\">Property  </td><td class=\"t m0 x7b5 h4a y230b ffc fs11 fc7 sc0 ls1 ws0\">Motor vehicles  </td><td class=\"t m0 x7b6 h4a y230b ffc fs11 fc7 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal  </td></tr><tr><td class=\"t m0 x1b5 h8b y230c ffb fs11 fc7 sc0 ls1 ws0\">Right-of<span class=\"_ _2\"></span>-use assets<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x588 h8b y230d ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x469 h8b y230d ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x46a h8b y230d ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x46b h1d y230d ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b3 h1d y230d ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y230d ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y211e w22b he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">1 January<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7b7 y211e w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">1,536<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7b8 y211e wa6 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">3,201<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7b9 y211e w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">4,737<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7ba y211e w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1,684<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x63f y211e w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">3,279<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x292 y211e w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">4,963<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b2 w1d1 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Additions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7a6 y20b2 wa6 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">1,692<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7a7 y20b2 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">1,878<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x47f y20b2 w6b he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">3,570<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7bb y20b2 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">424<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4e0 y20b2 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1,431<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7bc y20b2 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1,855<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2177 w1d2 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Disposals<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7bd y2177 wa9 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7be y2177 w22c he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws9b\">(142)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7bf y2177 w70 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws9b\">(142)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7c0 y2177 w41 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws9b\">(33)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7c1 y2177 w8d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(67)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x63d y2177 w2c he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(100)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 we8 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Depreciation<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7c2 y2178 w70 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws9b\">(710)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7c3 y2178 wa7 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws9b\">(1,535)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7c4 y2178 w1d he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws9b\">(2,245)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x27c y2178 w2c he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(539)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x2a2 y2178 w21 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(1,442)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7c5 y2178 w1e he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(1,981)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w22d he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>ransf<span class=\"_ _2\"></span>er to in<span class=\"_ _2\"></span>vestmen<span class=\"_ _2\"></span>t in sublease<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7c6 y2179 wa9 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7c7 y2179 wa9 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7c8 y2179 w33 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7c9 y2179 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7ca y2179 w33 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x528 y2179 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w22e he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">31 December<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7cb y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">2,518<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7cc y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">3,402<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7cd y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">5,920<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x683 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1,536<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x233 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">3,201<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x73f y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">4,737<span class=\"_ _2d2\"> </span></div></td></tr></table>These are included in the carrying <span class=\"_ _2\"></span>amounts of property, plant and equipment <span class=\"_ _2\"></span>on the face of the Group Balance <span class=\"_ _2\"></span>Sheet and have been included in note 18.<span class=\"_ _2d2\"> </span><table class=\"s w22f h130\" id=\"_558e6656-8a35-4464-a012-acca2ef82cb0\"><tr><td></td><td class=\"t m0 x1b0 h8b y230e ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y230e ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td class=\"t m0 x1b5 h86 y230f ff16 fs11 fc7 sc0 ls1 ws0\">Lease liabilities </td><td class=\"t m0 x1b3 h8b y2310 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y2310 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y21a4 w22b he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">1 January<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7ce y21a4 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">5,782<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7cf y21a4 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">8,340<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2176 w1d1 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Additions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7d0 y2176 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3,543<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x227 y2176 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,855<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2177 w230 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Inter<span class=\"_ _2\"></span>est expense<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x237 y2177 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">534<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7d1 y2177 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">455<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w1d2 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Disposals<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7d2 y2178 w70 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(335)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7d3 y2178 w1e he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(1,518)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 wa4 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Repa<span class=\"_ _2\"></span>yment of lease liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7d4 y2179 w2b he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(3,020)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7d5 y2179 w1e he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(3,350)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w22e he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">31 December<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x515 y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">6,504<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x516 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">5,782<span class=\"_ _2d2\"> </span></div></td></tr></table>The Group added \u00a33.5m (2024: \u00a31.9m) <span class=\"_ _2\"></span>of new lease liabilities in the year. <span class=\"_ _2\"></span>The weighted average discount rate applied across <span class=\"_ _2\"></span>the Group for these additions was 9.9% (2024: 10.6%)<span class=\"_ _2d2\"> </span>Maturity of these lease liabilities undiscounted <span class=\"_ _2\"></span>is analysed as follows:<span class=\"_ _2d2\"> </span><table class=\"s w231 h131\" id=\"_e3cdf691-b38b-4610-929a-0672d9d20391\"><tr><td></td><td class=\"t m0 x46b h1d y2311 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"ffc\"> </span></td><td class=\"t m0 x1b3 h1d y2311 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"ffc\"> </span></td><td class=\"t m0 x1b4 h1d y2311 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x7b4 h4a y2312 ffc fs11 fc7 sc0 ls1 ws0\">Property<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x7d6 h4a y2312 ffc fs11 fc7 sc0 ls1 ws0\">V<span class=\"_ _2\"></span>ehicles<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x7b6 h4a y2312 ffc fs11 fc7 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y22c3 w232 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Current lease liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7d7 y22c3 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">995<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7d8 y22c3 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,794<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x532 y22c3 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2,789<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2313 w233 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Non-current lease liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7d9 y2313 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2,583<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7da y2313 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2,265<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x536 y2313 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">4,848<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w234 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">31 December 2025<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7db y20b6 w26 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">3,578<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7dc y20b6 w26 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">4,059<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7dd y20b6 w6b he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">7,637<span class=\"_ _2d2\"> </span></div></td></tr></table>These are included in non-current and <span class=\"_ _2\"></span>current financial liabilities on the face of <span class=\"_ _2\"></span>the Group Balance Sheet and have <span class=\"_ _2\"></span>been included in note 24. Maturity analysis of the future cash <span class=\"_ _2\"></span>flows of lease liabilities has been included <span class=\"_ _2\"></span>in note 31.<span class=\"_ _2d2\"> </span>Group as<span class=\"_ _2\"></span> a lessor<span class=\"_ _2d2\"> </span>Following the transition of the Group\u2019s <span class=\"_ _2\"></span>entire owned Estate Agency network to franchises <span class=\"_ _2\"></span>in 2023, the Group has become an <span class=\"_ _2\"></span>intermediate lessor on premises it leased whilst <span class=\"_ _2\"></span>owning the estate agency network, that are <span class=\"_ _2\"></span>now operated by franchisees. In such <span class=\"_ _2\"></span>situations, the Group has maintained the head lease with the original <span class=\"_ _2\"></span>lessor and has entered a sublease with <span class=\"_ _2\"></span>the franchisee until the head lease transfers <span class=\"_ _2\"></span>or expires.<span class=\"_ _2d2\"> </span>The Group has determined that these <span class=\"_ _2\"></span>subleases are finance leases, as substantially all <span class=\"_ _2\"></span>the risks and rewards incidental to <span class=\"_ _2\"></span>ownership of the right-of-use assets are transferred to the <span class=\"_ _2\"></span>franchisees. On commencement of the sublease, the <span class=\"_ _2\"></span>Group derecognises the related right-of-use asset and recognises a net investment in <span class=\"_ _2\"></span>the sublease. on its balance sheet. The <span class=\"_ _2\"></span>Group in 2025 has received \u00a30.5m (2024: <span class=\"_ _2\"></span>\u00a31.0m) of repayments from the franchisees in relation to the <span class=\"_ _2\"></span>subleases, with finance income of \u00a30.1m (2024: <span class=\"_ _2\"></span>\u00a30.1m) being recognised.<span class=\"_ _2d2\"> </span>These leases have a term of <span class=\"_ _2\"></span>up to five years. Although the risks <span class=\"_ _2\"></span>associated with rights that the Group retains <span class=\"_ _2\"></span>in underlying assets are not considered to be significant, the Group <span class=\"_ _2\"></span>employs strategies to further minimise these risks. <span class=\"_ _2\"></span>For example, including clauses to enable period<span class=\"_ _2\"></span>ic upward revision of the rental charge <span class=\"_ _2\"></span>in line with the head lease.<span class=\"_ _2d2\"> </span>The maturity analysis of lease receivables, <span class=\"_ _2\"></span>including the undiscounted lease payments to b<span class=\"_ _2\"></span>e received are as follows:<span class=\"_ _2d2\"> </span><table class=\"s w235 h132\" id=\"_8fd82df8-e698-4bb3-8338-cdd5516cad0a\"><tr><td></td><td class=\"t m0 x200 h8b y2314 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x3af h1d y2314 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x200 h8b y2315 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x3af h1d y2315 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2281 w236 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Less than 1 year<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7de y2281 w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">159<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7df y2281 w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">527<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2203 w237 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1-2 year<span class=\"_ _2\"></span>s<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7e0 y2203 w20 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">80<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7e1 y2203 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">306<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21a4 w237 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">2-3 year<span class=\"_ _2\"></span>s<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7e0 y21a4 w20 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">47<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x774 y21a4 w19 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">82<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2176 w237 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3-4 year<span class=\"_ _2\"></span>s<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7e0 y2176 w20 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">23<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x774 y2176 w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">41<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2177 w237 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">4-5 year<span class=\"_ _2\"></span>s<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x776 y2177 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x3ec y2177 w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">9<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x508 y2178 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">309<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7e2 y2178 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">965<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w238 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Unearned finance income<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7e3 y2179 w41 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(14)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7e4 y2179 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(133)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w239 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">Net inv<span class=\"_ _2\"></span>estment in sublease (Not<span class=\"_ _2\"></span>e 19)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5c0 y20b6 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">295<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x5c1 y20b6 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">832<span class=\"_ _2d2\"> </span></div></td></tr></table>The following shows how lease income <span class=\"_ _2\"></span>and expenses have been included in th<span class=\"_ _2\"></span>e income statement and cash flow statement, <span class=\"_ _2\"></span>broken down between amounts charged to operating profit <span class=\"_ _2\"></span>and amounts charged to finance costs:<span class=\"_ _2d2\"> </span><table class=\"s w23a h133\" id=\"_3028c60f-030a-4d39-b7f6-9df25045fe37\"><tr><td></td><td class=\"t m0 x200 h8b y2316 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x3af h1d y2316 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x204 h8b y2317 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y2317 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m0 x206 h13 y2318 ffd fs8 fc3 sc0 ls1 ws0\">Depreciation of righ<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>-of-use asse<span class=\"_ _2\"></span>ts:<span class=\"_ _27e\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y21e4 w23b he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Pr<span class=\"_ _2\"></span>operty<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7e5 y21e4 w70 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(710)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7e6 y21e4 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(539)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21e5 w23c he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">V<span class=\"_ _2\"></span>ehicles<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7e7 y21e5 w2b he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(1,535)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x43b y21e5 w1e he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(1,442)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y226c w23d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Short<span class=\"_ _2\"></span>-term and low value lease e<span class=\"_ _2\"></span>xpense (Note 10)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7e8 y226c w1d he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(1,747)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7e9 y226c w1e he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(1,992)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y226d w23e he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Sublease income<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x575 y226d w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">1,527<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x221 y226d w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,992<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20af w23f he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Charge t<span class=\"_ _2\"></span>o operating pr<span class=\"_ _2\"></span>ofit<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7ea y20af w2b he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws9b\">(2,465)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7eb y20af w21 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">(1,981)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21e7 w240 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Inter<span class=\"_ _2\"></span>est expense r<span class=\"_ _2\"></span>elated t<span class=\"_ _2\"></span>o lease liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7ec y21e7 w70 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(534)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7ed y21e7 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(455)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21e8 w241 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Inter<span class=\"_ _2\"></span>est income r<span class=\"_ _2\"></span>elated t<span class=\"_ _2\"></span>o inves<span class=\"_ _2\"></span>tment in sublease<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7ee y21e8 w20 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">29<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7ef y21e8 w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">96<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b2 w242 he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Charge t<span class=\"_ _2\"></span>o profit bef<span class=\"_ _2\"></span>ore tax<span class=\"_ _2\"></span>ation<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7f0 y20b2 w70 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws9b\">(505)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7f1 y20b2 w2c he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">(359)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21ea w243 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Cash (outflow) rela<span class=\"_ _2\"></span>ting to opera<span class=\"_ _2\"></span>ting activities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7f2 y21ea w70 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(505)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7f3 y21ea w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(359)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21a7 w244 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Cash inflow rela<span class=\"_ _2\"></span>ting to inv<span class=\"_ _2\"></span>esting activities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7f4 y21a7 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">489<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7f5 y21a7 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,046<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21fc w245 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Cash outflow rela<span class=\"_ _2\"></span>ting to financing activities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7f6 y21fc w1d he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(2,487)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x505 y21fc w1e he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(2,895)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w246 he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>otal net cash (outflow) relating t<span class=\"_ _2\"></span>o leases<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7f7 y20b6 w1d he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws9b\">(2,503)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7f8 y20b6 w21 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">(2,208)<span class=\"_ _2d2\"> </span></div></td></tr></table>At the 31 December 2025, the <span class=\"_ _2\"></span>Group had not entered into any leases <span class=\"_ _2\"></span>to which it was committed but had <span class=\"_ _2\"></span>not yet commenced.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-572": {
   "value": "<div class=\"t m0 h6f ffb fs24 fc10 sc0 ls99 wsa5 gs303\">27<span class=\"_ _6\"></span>. <span class=\"_ _283\"> </span> Share <span class=\"_ _1b5\"> </span>capital<span class=\"_ _2d2\"> </span></div><div class=\"gs304\"><table class=\"s w247 h134\" id=\"_5d90f8c9-88fc-4388-987a-252a73a1aebf\"><tr><td></td><td class=\"c n x7f9 y2319 w13a h104\"><div class=\"t m0 x1b6 h1d y2210 ffb fs11 fc7 sc0 ls1 ws0\">2025<span class=\"_ _2d2\"> </span></div></td><td></td><td class=\"c n x7fa y2319 w13a h104\"><div class=\"t m0 x1b6 h1d y2210 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"_ _2d2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n x7fb y221c w248 h104\"><div class=\"t m0 x1b6 h1d y2210 ffb fs11 fc7 sc0 ls1 ws0\">Shares<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7fc y221c w249 h104\"><div class=\"t m0 x1b6 h1d y2210 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7fd y221c w24a h135\"><div class=\"t m0 x1b6 h1d y2210 ffc fs11 fc7 sc0 ls1 ws0\">Shares<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7fe y221c w24b h104\"><div class=\"t m0 x1b6 h1d y2210 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h11 y231a ffb fs8 fc3 sc0 ls1 ws0\">Authorised:<span class=\"_ _a1\"> </span><span class=\"ffc\"> <span class=\"_ _cc\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1b7 y231c w24c h136\"><div class=\"t m0 x1b6 h13 y231b ffd fs8 fc3 sc0 ls1 ws0\">Ordinary shares of 0.2 pence each<span class=\"_ _2d2\"> </span></div><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">Issued and fully paid:<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7ff y2177 w13d he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">500,000,000<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x800 y2177 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">1,000<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x801 y2177 w143 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">500,000,000<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x702 y2177 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1,000<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w204 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">At 1 January<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x802 y2179 w13d he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">105,158,950<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x803 y2179 w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">210<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x804 y2179 w13e he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">105,158,950<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x805 y2179 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">210<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w207 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">At 31 December<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x806 y20b6 w13d he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">105,158,950<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x807 y20b6 w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">210<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x808 y20b6 w143 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">105,158,950<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7d1 y20b6 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">210<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs305\">Each issued, called-up and fully paid <span class=\"_ _2\"></span>ordinary share of 0.2p is a voting <span class=\"_ _2\"></span>share in the capital of the Company, <span class=\"_ _2\"></span>is entitled to participate in the p<span class=\"_ _2\"></span>rofits of </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs146\">the Company.<span class=\"_ _2d2\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-23": {
   "value": "27<span class=\"_ _6\"></span>. <span class=\"_ _283\"> </span> Share <span class=\"_ _1b5\"> </span>capital<span class=\"_ _2d2\"> </span><table class=\"s w247 h134\" id=\"_5d90f8c9-88fc-4388-987a-252a73a1aebf\"><tr><td></td><td class=\"c n x7f9 y2319 w13a h104\"><div class=\"t m0 x1b6 h1d y2210 ffb fs11 fc7 sc0 ls1 ws0\">2025<span class=\"_ _2d2\"> </span></div></td><td></td><td class=\"c n x7fa y2319 w13a h104\"><div class=\"t m0 x1b6 h1d y2210 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"_ _2d2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n x7fb y221c w248 h104\"><div class=\"t m0 x1b6 h1d y2210 ffb fs11 fc7 sc0 ls1 ws0\">Shares<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7fc y221c w249 h104\"><div class=\"t m0 x1b6 h1d y2210 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7fd y221c w24a h135\"><div class=\"t m0 x1b6 h1d y2210 ffc fs11 fc7 sc0 ls1 ws0\">Shares<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7fe y221c w24b h104\"><div class=\"t m0 x1b6 h1d y2210 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h11 y231a ffb fs8 fc3 sc0 ls1 ws0\">Authorised:<span class=\"_ _a1\"> </span><span class=\"ffc\"> <span class=\"_ _cc\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1b7 y231c w24c h136\"><div class=\"t m0 x1b6 h13 y231b ffd fs8 fc3 sc0 ls1 ws0\">Ordinary shares of 0.2 pence each<span class=\"_ _2d2\"> </span></div><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">Issued and fully paid:<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7ff y2177 w13d he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">500,000,000<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x800 y2177 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">1,000<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x801 y2177 w143 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">500,000,000<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x702 y2177 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1,000<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w204 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">At 1 January<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x802 y2179 w13d he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">105,158,950<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x803 y2179 w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">210<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x804 y2179 w13e he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">105,158,950<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x805 y2179 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">210<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w207 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">At 31 December<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x806 y20b6 w13d he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">105,158,950<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x807 y20b6 w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">210<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x808 y20b6 w143 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">105,158,950<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7d1 y20b6 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">210<span class=\"_ _2d2\"> </span></div></td></tr></table>Each issued, called-up and fully paid <span class=\"_ _2\"></span>ordinary share of 0.2p is a voting <span class=\"_ _2\"></span>share in the capital of the Company, <span class=\"_ _2\"></span>is entitled to participate in the p<span class=\"_ _2\"></span>rofits of the Company.<span class=\"_ _2d2\"> </span>28. <span class=\"_ _1b7\"> </span> Reserves<span class=\"_ _2d2\"> </span>Share premium<span class=\"_ _2d2\"> </span>The amount subscribed for share cap<span class=\"_ _2\"></span>ital in excess of nominal value less any <span class=\"_ _2\"></span>costs attributable to the issue of <span class=\"_ _2\"></span>new shares.<span class=\"_ _2d2\"> </span>Share-<span class=\"_ _1\"></span>based payment<span class=\"_ _2\"></span> reser<span class=\"_ _1\"></span>ve<span class=\"_ _2d2\"> </span>The share-based payment reserve is used <span class=\"_ _2\"></span>to record the value of equity-settled share-based <span class=\"_ _2\"></span>payment provided to the employees, as part <span class=\"_ _2\"></span>of their remuneration. Note 15 gives further details <span class=\"_ _2\"></span>of these plans.<span class=\"_ _2d2\"> </span>Shar<span class=\"_ _1\"></span>es hel<span class=\"_ _1\"></span>d by <span class=\"_ _2\"></span>emp<span class=\"_ _1\"></span>loyee be<span class=\"_ _1\"></span>nefit tr<span class=\"_ _1\"></span>ust (EBT) an<span class=\"_ _1\"></span>d share inc<span class=\"_ _1\"></span>entiv<span class=\"_ _1\"></span>e plan (SIP)<span class=\"_ _2d2\"> </span>Shares held by EBT represent the <span class=\"_ _2\"></span>cost of LSL shares purchased in the <span class=\"_ _2\"></span>market and held by the Employee <span class=\"_ _2\"></span>Benefit Trust and the Share Incentive Plan (SIP) to satisfy future exercise of <span class=\"_ _2\"></span>options under the Group\u2019s employee share options <span class=\"_ _2\"></span>schemes. The EBT and SIP are treated <span class=\"_ _2\"></span>as an extension of the Group.<span class=\"_ _2d2\"> </span>At 31 December 2025, the Trust <span class=\"_ _2\"></span>held 142,244 (2024: 174,248) LSL shares at <span class=\"_ _2\"></span>an average cost of \u00a33.86 (2024: \u00a33.86), and <span class=\"_ _2\"></span>the SIP held 871,803 (2024: 951,904) LSL shares at an <span class=\"_ _2\"></span>average cost of \u00a30.88 (2024: \u00a30.88). The market <span class=\"_ _2\"></span>value of the LSL shares at 31 <span class=\"_ _2\"></span>December 2025 was \u00a32.7m (2024: \u00a33.4m). The nominal value of each <span class=\"_ _2\"></span>share is 0.2 pence.<span class=\"_ _2d2\"> </span>T<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>easury shares<span class=\"_ _2d2\"> </span>Treasury shares represent the cost of <span class=\"_ _2\"></span>LSL shares purchased in the market under <span class=\"_ _2\"></span>the Group\u2019s share buy-back programmes, including <span class=\"_ _2\"></span>the programme initiated in 2022 and the <span class=\"_ _2\"></span>\u00a37m programme announced in April 2024, wh<span class=\"_ _2\"></span>ich completed in January 2026 following the <span class=\"_ _2\"></span>repurchase of ordinary shares up to the maximum <span class=\"_ _2\"></span>consideration. In January 2026, the Board announced <span class=\"_ _2\"></span>the launch of a new \u00a312m share <span class=\"_ _2\"></span>buy-back programme. At 31 December 2025, LSL had <span class=\"_ _2\"></span>repurchased 3,356,874 (2024: 1,458,933) LSL shares at <span class=\"_ _2\"></span>an average cost of \u00a32.94 (2024: \u00a33.31). The <span class=\"_ _2\"></span>market value of the LSL shares at 31 December <span class=\"_ _2\"></span>2025 was \u00a38.8m (2024: \u00a34.4m). The nominal <span class=\"_ _2\"></span>value of each share is 0.2 pence.<span class=\"_ _2d2\"> </span>Fair<span class=\"_ _2\"></span> value reser<span class=\"_ _1\"></span>ve<span class=\"_ _2d2\"> </span>The fair value reserve is used <span class=\"_ _2\"></span>to record the changes in fair value <span class=\"_ _2\"></span>of equity financial assets that the Group <span class=\"_ _2\"></span>has elected to recognise through OCI.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-573": {
   "value": "<div class=\"t m0 h6f ffb fs24 fc10 sc0 ls9a wsa7 gs307\">28. <span class=\"_ _1b7\"> </span> Reserves<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h6f ffb fs24 fc6 sc0 ls99 wsac gs308\">Share premium<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs309\">The amount subscribed for share cap<span class=\"_ _2\"></span>ital in excess of nominal value less any <span class=\"_ _2\"></span>costs attributable to the issue of <span class=\"_ _2\"></span>new shares.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h6f ffb fs24 fc6 sc0 ls70 ws6b gs30a\">Share-<span class=\"_ _1\"></span>based payment<span class=\"_ _2\"></span> reser<span class=\"_ _1\"></span>ve<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs30b\">The share-based payment reserve is used <span class=\"_ _2\"></span>to record the value of equity-settled share-based <span class=\"_ _2\"></span>payment provided to the employees, as part <span class=\"_ _2\"></span>of their </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs30c\">remuneration. Note 15 gives further details <span class=\"_ _2\"></span>of these plans.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 hbf ff16 fs24 fc6 sc0 ls2e ws2d gs30d\">Shar<span class=\"_ _1\"></span>es hel<span class=\"_ _1\"></span>d by <span class=\"_ _2\"></span>emp<span class=\"_ _1\"></span>loyee be<span class=\"_ _1\"></span>nefit tr<span class=\"_ _1\"></span>ust (EBT) an<span class=\"_ _1\"></span>d share inc<span class=\"_ _1\"></span>entiv<span class=\"_ _1\"></span>e plan (SIP)<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs30e\">Shares held by EBT represent the <span class=\"_ _2\"></span>cost of LSL shares purchased in the <span class=\"_ _2\"></span>market and held by the Employee <span class=\"_ _2\"></span>Benefit Trust and the Share Incentive Plan </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs30f\">(SIP) to satisfy future exercise of <span class=\"_ _2\"></span>options under the Group\u2019s employee share options <span class=\"_ _2\"></span>schemes. The EBT and SIP are treated <span class=\"_ _2\"></span>as an extension of </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs310\">the Group.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs311\">At 31 December 2025, the Trust <span class=\"_ _2\"></span>held 142,244 (2024: 174,248) LSL shares at <span class=\"_ _2\"></span>an average cost of \u00a33.86 (2024: \u00a33.86), and <span class=\"_ _2\"></span>the SIP held 871,803 </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs312\">(2024: 951,904) LSL shares at an <span class=\"_ _2\"></span>average cost of \u00a30.88 (2024: \u00a30.88). The market <span class=\"_ _2\"></span>value of the LSL shares at 31 <span class=\"_ _2\"></span>December 2025 was \u00a32.7m (2024: </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs313\">\u00a33.4m). The nominal value of each <span class=\"_ _2\"></span>share is 0.2 pence.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h6f ffb fs24 fc6 sc0 ls99 wsac gs314\">T<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>easury shares<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs315\">Treasury shares represent the cost of <span class=\"_ _2\"></span>LSL shares purchased in the market under <span class=\"_ _2\"></span>the Group\u2019s share buy-back programmes, including <span class=\"_ _2\"></span>the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs316\">programme initiated in 2022 and the <span class=\"_ _2\"></span>\u00a37m programme announced in April 2024, wh<span class=\"_ _2\"></span>ich completed in January 2026 following the <span class=\"_ _2\"></span>repurchase of </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs317\">ordinary shares up to the maximum <span class=\"_ _2\"></span>consideration. In January 2026, the Board announced <span class=\"_ _2\"></span>the launch of a new \u00a312m share <span class=\"_ _2\"></span>buy-back programme. </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs318\">At 31 December 2025, LSL had <span class=\"_ _2\"></span>repurchased 3,356,874 (2024: 1,458,933) LSL shares at <span class=\"_ _2\"></span>an average cost of \u00a32.94 (2024: \u00a33.31). The <span class=\"_ _2\"></span>market value of </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs319\">the LSL shares at 31 December <span class=\"_ _2\"></span>2025 was \u00a38.8m (2024: \u00a34.4m). The nominal <span class=\"_ _2\"></span>value of each share is 0.2 pence.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h6f ffb fs24 fc6 sc0 ls70 ws6b gs31a\">Fair<span class=\"_ _2\"></span> value reser<span class=\"_ _1\"></span>ve<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs31b\">The fair value reserve is used <span class=\"_ _2\"></span>to record the changes in fair value <span class=\"_ _2\"></span>of equity financial assets that the Group <span class=\"_ _2\"></span>has elected to recognise through OCI.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-609": {
   "value": "T<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>easury shares<span class=\"_ _2d2\"> </span>Treasury shares represent the cost of <span class=\"_ _2\"></span>LSL shares purchased in the market under <span class=\"_ _2\"></span>the Group\u2019s share buy-back programmes, including <span class=\"_ _2\"></span>the programme initiated in 2022 and the <span class=\"_ _2\"></span>\u00a37m programme announced in April 2024, wh<span class=\"_ _2\"></span>ich completed in January 2026 following the <span class=\"_ _2\"></span>repurchase of ordinary shares up to the maximum <span class=\"_ _2\"></span>consideration. In January 2026, the Board announced <span class=\"_ _2\"></span>the launch of a new \u00a312m share <span class=\"_ _2\"></span>buy-back programme. At 31 December 2025, LSL had <span class=\"_ _2\"></span>repurchased 3,356,874 (2024: 1,458,933) LSL shares at <span class=\"_ _2\"></span>an average cost of \u00a32.94 (2024: \u00a33.31). The <span class=\"_ _2\"></span>market value of the LSL shares at 31 December <span class=\"_ _2\"></span>2025 was \u00a38.8m (2024: \u00a34.4m). The nominal <span class=\"_ _2\"></span>value of each share is 0.2 pence.<span class=\"_ _2d2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-24": {
   "value": "30. <span class=\"_ _1b7\"> </span> Client <span class=\"_ _1a4\"> </span>monies<span class=\"_ _2d2\"> </span>As at 31 December 2025, monies <span class=\"_ _2\"></span>held by the Group on behalf of <span class=\"_ _2\"></span>franchisees in separate bank accounts in relation <span class=\"_ _2\"></span>to client monies amounted to \u00a369.8m (2024: \u00a368.4m). Neither this amount, <span class=\"_ _2\"></span>nor the matching liabilities to the clients <span class=\"_ _2\"></span>concerned are included in the Group Balance <span class=\"_ _2\"></span>Sheet since these funds belong to clients.<span class=\"_ _2d2\"> </span>Client funds are protected by the <span class=\"_ _2\"></span>Financial Services Compensation Scheme (FSCS) under which <span class=\"_ _2\"></span>the Government guarantees amounts up to \u00a3120,000. This guarantee applies to each <span class=\"_ _2\"></span>individual client, not the total of deposits <span class=\"_ _2\"></span>held by LSL.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepositsFromCustomersExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-25": {
   "value": "31. <span class=\"_ _bc\"> </span> <span class=\"_ _18\"></span>Financial instrume<span class=\"_ _1\"></span>nts \u2013 risk management<span class=\"_ _2d2\"> </span>The Group\u2019s principal financial instruments comprise <span class=\"_ _2\"></span>of cash and cash equivalents with access <span class=\"_ _2\"></span>to a further \u00a360m revolving credit facility <span class=\"_ _2\"></span>which is undrawn at the balance sheet date, <span class=\"_ _2\"></span>and in January 2025, it was extended <span class=\"_ _2\"></span>to January 2030. The main purpose <span class=\"_ _2\"></span>of these financial instruments is to raise finance for the Group\u2019s operations <span class=\"_ _2\"></span>and support its capital allocation policy. The <span class=\"_ _2\"></span>Group has various financial assets and liabilities <span class=\"_ _2\"></span>such as trade receivables, cash and short-term deposits and <span class=\"_ _2\"></span>trade payables, which arise directly from its <span class=\"_ _2\"></span>operations.<span class=\"_ _2d2\"> </span>The Group is exposed through its <span class=\"_ _2\"></span>operations to the following financial risks:<span class=\"_ _2d2\"> </span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">interest rate risk;<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">liquidity risk; and<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">credit risk.<span class=\"_ _2d2\"> </span></span>Policy for managing these risks is <span class=\"_ _2\"></span>set up by the Board following recommendations <span class=\"_ _2\"></span>from the Group Chief Financial Officer. Certain <span class=\"_ _2\"></span>risks are managed centrally, while others are managed <span class=\"_ _2\"></span>locally following communications from the centre. The <span class=\"_ _2\"></span>policy for each of the above risks <span class=\"_ _2\"></span>is described in more detail below.<span class=\"_ _2d2\"> </span>Interes<span class=\"_ _1\"></span>t rate risk<span class=\"_ _2d2\"> </span>The Group\u2019s exposure to the risk <span class=\"_ _2\"></span>of changes in market interest rates relates <span class=\"_ _2\"></span>primarily to the use of the Group\u2019s <span class=\"_ _2\"></span>RCF. The RCF incurs interest on drawings at a variable rate, based <span class=\"_ _2\"></span>on the Bank of England base rate <span class=\"_ _2\"></span>plus a margin and this policy is <span class=\"_ _2\"></span>managed centrally by the Group treasury function. The subsidiaries are not permitted <span class=\"_ _2\"></span>to borrow from external sources directly without <span class=\"_ _2\"></span>approval from the Group treasury function. <span class=\"_ _2\"></span>The Group does not currently have any <span class=\"_ _2\"></span>derivatives in place for interest rate hedging <span class=\"_ _2\"></span>and continues to monitor the market <span class=\"_ _2\"></span>for any opportunities to do so that would be beneficial to <span class=\"_ _2\"></span>the Group to put in place.<span class=\"_ _2d2\"> </span>The Group has not drawn down <span class=\"_ _2\"></span>on its RCF during the year to <span class=\"_ _2\"></span>31 December 2025 and therefore has incurred <span class=\"_ _2\"></span>no interest, the amount shown in finance costs relates to the amortisation <span class=\"_ _2\"></span>of facility fees and non-utilisation fees.<span class=\"_ _2d2\"> </span>Liq<span class=\"_ _1\"></span>uidit<span class=\"_ _1\"></span>y risk<span class=\"_ _2d2\"> </span>The Group aims to mitigate liquidity <span class=\"_ _2\"></span>risk by managing cash generation by its <span class=\"_ _2\"></span>operations and capital allocation policy. An Investment <span class=\"_ _2\"></span>Committee is in place to review investment proposals <span class=\"_ _2\"></span>and the performance of previous investments against <span class=\"_ _2\"></span>the original business cases and Group h<span class=\"_ _2\"></span>urdle rate, and to identify any learnings for <span class=\"_ _2\"></span>future capital allocation decisions. The work of <span class=\"_ _2\"></span>the Investment Committee allows the Board to <span class=\"_ _2\"></span>assess the Group\u2019s projected near and medium-term capital requirements. <span class=\"_ _2\"></span>This facilitates an appropriate capital structure <span class=\"_ _2\"></span>and capital allocation policy, taking into account economic conditions, the Group\u2019s improved <span class=\"_ _2\"></span>resilience to market cycles and organic an<span class=\"_ _2\"></span>d inorganic opportunities. In this way the <span class=\"_ _2\"></span>Group aims to maintain a good credit <span class=\"_ _2\"></span>rating to facilitate fundraising. The Group has <span class=\"_ _2\"></span>net current assets in the current year. <span class=\"_ _2\"></span>The requirement to pay creditors is managed through future cash <span class=\"_ _2\"></span>generation and, if required, from the RCF.<span class=\"_ _2d2\"> </span>The Group manages liquidity risk by <span class=\"_ _2\"></span>maintaining adequate reserves, via ongoing assessment <span class=\"_ _2\"></span>of projected cash flows from operations and <span class=\"_ _2\"></span>actual cash flows. This includes consideration of <span class=\"_ _2\"></span>the maturity of both its financial investments <span class=\"_ _2\"></span>and financial assets (e.g. accounts receivable, <span class=\"_ _2\"></span>and other financial assets). The Group\u2019s objective is <span class=\"_ _2\"></span>to maintain a balance between continuity of <span class=\"_ _2\"></span>funding and flexibility for its capital allocation<span class=\"_ _2\"></span> policy.<span class=\"_ _2d2\"> </span>Cash at the bank earns interest <span class=\"_ _2\"></span>at floating rates based on daily bank <span class=\"_ _2\"></span>overnight deposit rates. Short term deposits are <span class=\"_ _2\"></span>made for varying periods of time depending on the immediate cash <span class=\"_ _2\"></span>requirements of the Group and earn <span class=\"_ _2\"></span>varying interest rates. The fair value of n<span class=\"_ _2\"></span>et cash and cash equivalents is \u00a327.8m (2024: \u00a332.4m). At 31 <span class=\"_ _2\"></span>December 2025, the Group had available \u00a360.0m <span class=\"_ _2\"></span>of undrawn committed borrowing facilities, of which <span class=\"_ _2\"></span>the Group could have drawn \u00a360.0m under the <span class=\"_ _2\"></span>terms of the facility (2024: the Group <span class=\"_ _2\"></span>had available \u00a360.0m of undrawn committed borrowing <span class=\"_ _2\"></span>facilities, of which the Group could have drawn <span class=\"_ _2\"></span>\u00a333.0m).<span class=\"_ _2d2\"> </span>The table below summarises the maturity <span class=\"_ _2\"></span>profile of the Group\u2019s financial liabilities at <span class=\"_ _2\"></span>31 December 2025 based on contractual undiscou<span class=\"_ _2\"></span>nted payments:<span class=\"_ _2d2\"> </span>Year ended 31 December 2025<span class=\"_ _2d2\"> </span><table class=\"s w24d h137\" id=\"_53737ef8-a1b3-45b4-b5d3-37b3c6e78667\"><tr><td></td><td></td><td class=\"t m0 x809 h8b y231d ffb fs11 fc7 sc0 ls1 ws0\">Less than </td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x80a h8b y231e ffb fs11 fc7 sc0 ls1 ws0\">On demand </td><td class=\"t m0 x809 h8b y231e ffb fs11 fc7 sc0 ls1 ws0\">3 months </td><td class=\"t m0 x80b h8b y231e ffb fs11 fc7 sc0 ls1 ws0\">3 to 12 months </td><td class=\"t m0 x80c h8b y231e ffb fs11 fc7 sc0 ls1 ws0\">1 to 5 years </td><td class=\"t m0 x54c h8b y231e ffb fs11 fc7 sc0 ls1 ws0\">&gt; 5 years </td><td class=\"t m0 x3af h8b y231e ffb fs11 fc7 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal </td></tr><tr><td></td><td class=\"t m0 x54a h8b y231f ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x3f6 h8b y231f ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x3f7 h8b y231f ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x203 h8b y231f ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x204 h8b y231f ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h8b y231f ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y22c0 w24e he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ade pay<span class=\"_ _2\"></span>ables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x80d y22c0 wa9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x80e y22c0 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">9,665<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x80f y22c0 w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x810 y22c0 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x811 y22c0 w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x812 y22c0 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">9,665<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y22c1 w24f he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">Other pay<span class=\"_ _2\"></span>ables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x813 y22c1 wa9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x814 y22c1 wca he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">24,343<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x815 y22c1 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x816 y22c1 w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x817 y22c1 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x818 y22c1 w35 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">24,343<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2320 w250 he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Overdr<span class=\"_ _2\"></span>aft<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x819 y2320 wca he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">39,253<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x81a y2320 wa9 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d5 y2320 w4f he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x81b y2320 w4f he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x81c y2320 w4f he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x20e y2320 w3c he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">39,253<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2309 w251 he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Contingen<span class=\"_ _2\"></span>t considera<span class=\"_ _2\"></span>tion<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x81d y2309 wa9 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c6 y2309 w4f he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x81e y2309 w252 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">3,259<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x81f y2309 w33 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x820 y2309 w4f he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x1d4 y2309 w26 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">3,259<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y22c4 w253 he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Lease liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x821 y22c4 w4f he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x822 y22c4 wa5 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">588<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x823 y22c4 w30 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">1,765<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x824 y22c4 w30 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">3,553<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x825 y22c4 w27 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">595<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x826 y22c4 w26 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">6,501<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x827 y20b6 w35 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">39,253<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x828 y20b6 wce he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">33,596<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x829 y20b6 w26 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">5,024<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x82a y20b6 w26 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">3,553<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x82b y20b6 w27 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">595<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x82c y20b6 w35 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">83,021<span class=\"_ _2d2\"> </span></div></td></tr></table>Year ended 31 December 2024 (restated<span class=\"_ _2d2\"> </span>1<span class=\"_ _2d2\"> </span>)<span class=\"_ _2d2\"> </span><table class=\"s w231 h138\" id=\"_7414f9d5-666b-4eec-b78c-8ad34b28844b\"><tr><td></td><td></td><td class=\"t m0 x589 h1d y2321 ffd fs11 fc7 sc0 ls1 ws0\">Less than </td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x82d h4a y2322 ffc fs11 fc7 sc0 ls1 ws0\">On demand </td><td class=\"t m0 x696 h1d y2322 ffd fs11 fc7 sc0 ls1 ws0\">3 months<span class=\"ffc\"> </span></td><td class=\"t m0 x82e h1d y2322 ffd fs11 fc7 sc0 ls1 ws0\">3 to 12 months<span class=\"ffc\"> </span></td><td class=\"t m0 x467 h1d y2322 ffd fs11 fc7 sc0 ls1 ws0\">1 to 5 year<span class=\"_ _2\"></span>s<span class=\"ffc\"> </span></td><td class=\"t m0 x82f h1d y2322 ffd fs11 fc7 sc0 ls1 ws0\">&gt; 5 years<span class=\"ffc\"> </span></td><td class=\"t m0 x7b6 h4a y2322 ffc fs11 fc7 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal </td></tr><tr><td></td><td class=\"t m0 x588 h1d y2323 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x469 h1d y2323 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x46a h1d y2323 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x46b h1d y2323 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b3 h1d y2323 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y2323 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y21a4 w215 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>rade pay<span class=\"_ _2\"></span>ables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x830 y21a4 wa9 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x831 y21a4 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">9,793<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6aa y21a4 w33 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ab y21a4 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x609 y21a4 w33 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x832 y21a4 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">9,793<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2176 w217 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Other pay<span class=\"_ _2\"></span>ables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x833 y2176 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x834 y2176 wca he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">24,286<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x835 y2176 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x836 y2176 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x837 y2176 w33 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x287 y2176 w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">24,286<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2177 w254 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Overdr<span class=\"_ _2\"></span>aft<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x838 y2177 wca he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">28,264<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x839 y2177 wa9 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x686 y2177 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83a y2177 w33 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83b y2177 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83c y2177 w36 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">28,264<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w105 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Contingent c<span class=\"_ _2\"></span>onsidera<span class=\"_ _2\"></span>tion<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83d y2178 wa9 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83e y2178 wa9 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83f y2178 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">3,306<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x1d2 y2178 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x485 y2178 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x486 y2178 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">3,306<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w157 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Lease liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x840 y2179 wa9 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x841 y2179 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">573<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x842 y2179 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1,716<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x843 y2179 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">3,406<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x844 y2179 w19 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">87<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x268 y2179 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">5,782<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x827 y20b6 w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">28,264<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x845 y20b6 w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">34,652<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x846 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">5,022<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x847 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">3,406<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x848 y20b6 w19 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">87<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x717 y20b6 w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">71,431<span class=\"_ _2d2\"> </span></div></td></tr></table>1<span class=\"ls7e ws78\"> <span class=\"_ _b3\"> </span>Refer to note 36 <span class=\"_ _2\"></span>to the financial statements<span class=\"_ _2d2\"> </span></span>The liquidity risk of each Group <span class=\"_ _2\"></span>entity is managed centrally by the Group <span class=\"_ _2\"></span>Treasury function. The Group\u2019s cash requirement <span class=\"_ _2\"></span>is monitored closely. All surplus cash is held centrally to <span class=\"_ _2\"></span>achieve higher interest income. The type of <span class=\"_ _2\"></span>cash instrument used and its maturity date <span class=\"_ _2\"></span>will depend on the Group\u2019s forecast cash requirements. The Group has <span class=\"_ _2\"></span>a RCF with a syndicate of major <span class=\"_ _2\"></span>banking corporations to manage longer term borrowing <span class=\"_ _2\"></span>requirements.<span class=\"_ _2d2\"> </span>Capi<span class=\"_ _1\"></span>tal management<span class=\"_ _2d2\"> </span>The primary objective of the Group\u2019s capital management is to ensure that it maintains appropriate capital structure to support its business objectives, including any capital adequacy requirements, <span class=\"_ _2\"></span>and maximise shareholder value. The capital structu<span class=\"_ _2\"></span>re of the Group consists of cash and cash equivalents and equity attributable <span class=\"_ _2\"></span>to the shareholders comprising issued capital, reserves <span class=\"_ _2\"></span>and retained earnings as disclosed in <span class=\"_ _2\"></span>the statement of changes in equity.<span class=\"_ _2d2\"> </span>The Group does not have a <span class=\"_ _2\"></span>current ratio of Net Bank Debt to <span class=\"_ _2\"></span>EBITDA (2024: nil) due to a net <span class=\"_ _2\"></span>cash position of \u00a327.8m (2024: net cash <span class=\"_ _2\"></span>\u00a332.4m) and underlying operating profit of \u00a332.6m (2024: <span class=\"_ _2\"></span>\u00a327.8m). The business is cash generative with <span class=\"_ _2\"></span>a low capital expenditure requirement. The Grou<span class=\"_ _2\"></span>p remains committed to its stated dividend <span class=\"_ _2\"></span>policy of 30% of Group Underlying Operating <span class=\"_ _2\"></span>Profit after interest and tax. The Board <span class=\"_ _2\"></span>has reviewed the policy in line with the risks <span class=\"_ _2\"></span>and capital management decisions facing the Group.<span class=\"_ _2d2\"> </span>Cred<span class=\"_ _1\"></span>it risk<span class=\"_ _2d2\"> </span>The Group is exposed to credit <span class=\"_ _2\"></span>risk in respect of revenue transactions. It <span class=\"_ _2\"></span>is Group policy, implemented locally, to obtain <span class=\"_ _2\"></span>appropriate details of new customers before entering into contracts.<span class=\"_ _2d2\"> </span>Estate Agency Franchising\u2019s and Financial Services\u2019 <span class=\"_ _2\"></span>highest risk exposure is in relation to <span class=\"_ _2\"></span>loans to franchisees and appointed representatives <span class=\"_ _2\"></span>and their ability to service their debt. <span class=\"_ _2\"></span>The Directors have established a credit policy <span class=\"_ _2\"></span>under which each new franchisee and <span class=\"_ _2\"></span>appointed representative are analysed individually for creditworthiness before a <span class=\"_ _2\"></span>loan is offered. The Company\u2019s review includ<span class=\"_ _2\"></span>es external ratings, when available, and in <span class=\"_ _2\"></span>some cases bank references.<span class=\"_ _2d2\"> </span>Risk of exposure to non-return of <span class=\"_ _2\"></span>cash on deposit is managed by placing <span class=\"_ _2\"></span>funds with lenders who form part of <span class=\"_ _2\"></span>the Group\u2019s agreed banking facility syndicate, which comprises several leading UK <span class=\"_ _2\"></span>banks.<span class=\"_ _2d2\"> </span>The majority of the Surveying &amp; <span class=\"_ _2\"></span>Valuation customers and those of the asset <span class=\"_ _2\"></span>management business are large financial institutions and <span class=\"_ _2\"></span>as such, the credit risk is not expected to <span class=\"_ _2\"></span>be significant. The maximum credit risk exposure <span class=\"_ _2\"></span>relating to financial assets is represented by <span class=\"_ _2\"></span>the carrying value as at the balance sheet date.<span class=\"_ _2d2\"> </span>Financial instruments are grouped on a <span class=\"_ _2\"></span>subsidiary basis to apply the expected <span class=\"_ _2\"></span>credit loss model. The chosen method of <span class=\"_ _2\"></span>recognising the expected credit loss across the Group is <span class=\"_ _2\"></span>the simplified approach allowing a provision matrix <span class=\"_ _2\"></span>to be used, which is based on <span class=\"_ _2\"></span>the expected credit life of trade receivables, historic default rates and forward-looking <span class=\"_ _2\"></span>information. Trade receivable balances are written off <span class=\"_ _2\"></span>when the probability of recovery is assessed as being remote.<span class=\"_ _2d2\"> </span>Fair values of finan<span class=\"_ _1\"></span>cial asse<span class=\"_ _1\"></span>ts and financ<span class=\"_ _1\"></span>ial liabili<span class=\"_ _1\"></span>ties<span class=\"_ _2d2\"> </span>There are no differences between the <span class=\"_ _2\"></span>carrying amounts and fair values of all <span class=\"_ _2\"></span>of the Group\u2019s financial instruments that are <span class=\"_ _2\"></span>carried in the Financial Statements.<span class=\"_ _2d2\"> </span>Fair<span class=\"_ _2\"></span> value hierarchy<span class=\"_ _2d2\"> </span>The Group uses the following hierarchy <span class=\"_ _2\"></span>for determining and disclosing the fair valu<span class=\"_ _2\"></span>e of the financial instruments by valuation <span class=\"_ _2\"></span>technique:<span class=\"_ _2d2\"> </span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">Level 1: quoted (unadjusted) prices in <span class=\"_ _2\"></span>active markets for identical assets or liabilities;<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">Level 2: other techniques for which <span class=\"_ _2\"></span>all inputs which have a significant effect <span class=\"_ _2\"></span>on the recorded fair value are observab<span class=\"_ _2\"></span>le, either directly or </span>indirectly; and<span class=\"_ _2d2\"> </span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">Level 3: techniques which use inputs <span class=\"_ _2\"></span>which have a significant effect on the <span class=\"_ _2\"></span>recorded fair value that are not based <span class=\"_ _2\"></span>on observable market data.<span class=\"_ _2d2\"> </span></span>The following table provides the fair <span class=\"_ _2\"></span>value measurement hierarchy of the Group\u2019s assets <span class=\"_ _2\"></span>and liabilities:<span class=\"_ _2d2\"> </span><table class=\"s w24d h139\" id=\"_55274d6e-2650-46a2-b958-60bfb325f1e5\"><tr><td></td><td class=\"t m0 x5e2 h8b y2324 ffb fs11 fc7 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal </td><td class=\"t m0 x849 h8b y2324 ffb fs11 fc7 sc0 ls1 ws0\">Level 1 </td><td class=\"t m0 x3f5 h8b y2324 ffb fs11 fc7 sc0 ls1 ws0\">Level 2 </td><td class=\"t m0 x84a h8b y2324 ffb fs11 fc7 sc0 ls1 ws0\">Level 3 </td></tr><tr><td class=\"t m0 x206 h8b y2325 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x3f7 h8b y2326 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x203 h8b y2326 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x204 h8b y2326 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h8b y2326 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m0 x206 h11 y2327 ffb fs8 fc3 sc0 ls1 ws0\">Assets measured at f<span class=\"_ _2\"></span>air value<span class=\"_ _289\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y231c w4d he3\"><div class=\"t m0 x1b6 h11 y2137 ffc fs8 fc3 sc0 ls1 ws0\">Financial assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84b y231c w27 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">963<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84c y231c w33 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x526 y231c w27 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">963<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x527 y231c w4f he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x206 h2e y2328 ff16 fs8 fc3 sc0 ls1 ws0\">Liabilities measured at f<span class=\"_ _2\"></span>air value<span class=\"_ _b2\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y20b6 w32 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Contingent c<span class=\"_ _2\"></span>onsidera<span class=\"_ _2\"></span>tion pay<span class=\"_ _2\"></span>able<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84d y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">3,259<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84e y20b6 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84f y20b6 w33 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x516 y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">3,259<span class=\"_ _2d2\"> </span></div></td></tr></table><table class=\"s w11b h112\" id=\"_b955ba08-5357-48eb-9562-70e5d600dfa9\"><tr><td></td><td class=\"t m0 x850 h4a y2329 ffc fs11 fc7 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal </td><td class=\"t m0 x849 h1d y2329 ffd fs11 fc7 sc0 ls1 ws0\">Level 1<span class=\"ffc\"> </span></td><td class=\"t m0 x851 h1d y2329 ffd fs11 fc7 sc0 ls1 ws0\">Level 2<span class=\"ffc\"> </span></td><td class=\"t m0 x84a h1d y2329 ffd fs11 fc7 sc0 ls1 ws0\">Level 3<span class=\"ffc\"> </span></td></tr><tr><td class=\"t m0 x206 h1d y232a ffd fs11 fc7 sc0 ls1 ws0\">2024 </td><td class=\"t m0 x3f7 h1d y232b ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x203 h1d y232b ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x204 h1d y232b ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y232b ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m0 x206 h14 y232c ffc fs8 fc3 sc0 ls1 ws0\">Assets measured a<span class=\"_ _2\"></span>t fair v<span class=\"_ _2\"></span>alue<span class=\"_ _104\"> </span> <span class=\"_ _cc\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y21d9 w4d he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Financial assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84b y21d9 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">762<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84c y21d9 w33 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x526 y21d9 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">762<span class=\"_ _2d2\"> </span></div></td><td></td></tr><tr><td class=\"t m0 x206 h13 y232d ffd fs8 fc3 sc0 ls1 ws0\">Liabilities measured at f<span class=\"_ _2\"></span>air v<span class=\"_ _2\"></span>alue<span class=\"_ _28a\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y20b6 w32 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Contingent c<span class=\"_ _2\"></span>onsidera<span class=\"_ _2\"></span>tion pay<span class=\"_ _2\"></span>able<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84d y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">3,306<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x852 y20b6 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x853 y20b6 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x854 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">3,306<span class=\"_ _2d2\"> </span></div></td></tr></table>The reconciliation of the opening and <span class=\"_ _2\"></span>closing balance for financial assets measured using <span class=\"_ _2\"></span>level 3 technique is as follows:<table class=\"s w255 h13a\" id=\"_bcacc36f-1f69-489a-bc1f-103d0361fc7e\"><tr><td></td><td class=\"t m0 x855 h8b y232e ffc fs11 fc7 sc0 ls1 ws0\"> <span class=\"_ _100\"> </span><span class=\"ffb\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></span></td></tr><tr><td class=\"c n x1b7 y22c2 w256 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">Opening balance as at 1 January 2025<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x628 y22c2 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">5,772<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y22c3 w257 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Fair v<span class=\"_ _2\"></span>alue remeasur<span class=\"_ _2\"></span>ement<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x856 y22c3 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(230)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2313 w258 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Receipts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x857 y2313 w21 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(5,542)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w259 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">Closing balance as at 31 December 2025<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x858 y20b6 w4f he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td></tr></table>The fair value of financial assets <span class=\"_ _2\"></span>that are not traded in the open <span class=\"_ _2\"></span>market is \u00a31.0m (2024: \u00a30.8m), these are <span class=\"_ _2\"></span>valued using Level 2 technique in accordance with the fair value hierarchy <span class=\"_ _2\"></span>and management use all relevant and up<span class=\"_ _2\"></span> to date information to arrive at their<span class=\"_ _2\"></span> judgement.<span class=\"_ _2d2\"> </span>The contingent consideration payable relates to <span class=\"_ _2\"></span>amounts payable in the future on the <span class=\"_ _2\"></span>assets acquired from TenetLime in February <span class=\"_ _2\"></span>2024. The consideration calculated is based on the <span class=\"_ _2\"></span>retention rate of firms within LSL\u2019s PRIMIS <span class=\"_ _2\"></span>network 12 months after the transaction completed<span class=\"_ _2\"></span>. Further details of the contingent consideration payable <span class=\"_ _2\"></span>are disclosed in note 24.<span class=\"_ _2d2\"> </span>The only unobservable input used in <span class=\"_ _2\"></span>the valuation is the discount rate, which<span class=\"_ _2\"></span> has been estimated at 4.3%. An <span class=\"_ _2\"></span>increase in the discount rate of 1% would result in a decrease in <span class=\"_ _2\"></span>the fair value of the contingent consideration <span class=\"_ _2\"></span>of \u00a30.02m. A corresponding decrease in the <span class=\"_ _2\"></span>discount rate would result in an increase in the fair <span class=\"_ _2\"></span>value.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-574": {
   "value": "<div class=\"t m0 hd4 ff13 fs24 fc6 sc0 ls2e ws2d gs31d\">Interes<span class=\"_ _1\"></span>t rate risk<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs31e\">The Group\u2019s exposure to the risk <span class=\"_ _2\"></span>of changes in market interest rates relates <span class=\"_ _2\"></span>primarily to the use of the Group\u2019s <span class=\"_ _2\"></span>RCF. The RCF incurs interest on </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs31f\">drawings at a variable rate, based <span class=\"_ _2\"></span>on the Bank of England base rate <span class=\"_ _2\"></span>plus a margin and this policy is <span class=\"_ _2\"></span>managed centrally by the Group treasury </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs320\">function. The subsidiaries are not permitted <span class=\"_ _2\"></span>to borrow from external sources directly without <span class=\"_ _2\"></span>approval from the Group treasury function. <span class=\"_ _2\"></span>The </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs321\">Group does not currently have any <span class=\"_ _2\"></span>derivatives in place for interest rate hedging <span class=\"_ _2\"></span>and continues to monitor the market <span class=\"_ _2\"></span>for any opportunities to do </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs322\">so that would be beneficial to <span class=\"_ _2\"></span>the Group to put in place.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs323\">The Group has not drawn down <span class=\"_ _2\"></span>on its RCF during the year to <span class=\"_ _2\"></span>31 December 2025 and therefore has incurred <span class=\"_ _2\"></span>no interest, the amount shown in </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs324\">finance costs relates to the amortisation <span class=\"_ _2\"></span>of facility fees and non-utilisation fees.<span class=\"_ _2d2\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-575": {
   "value": "<div class=\"t m0 hd4 ff13 fs24 fc6 sc0 ls2e ws2d gs326\">Liq<span class=\"_ _1\"></span>uidit<span class=\"_ _1\"></span>y risk<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs327\">The Group aims to mitigate liquidity <span class=\"_ _2\"></span>risk by managing cash generation by its <span class=\"_ _2\"></span>operations and capital allocation policy. An Investment <span class=\"_ _2\"></span>Committee is </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs328\">in place to review investment proposals <span class=\"_ _2\"></span>and the performance of previous investments against <span class=\"_ _2\"></span>the original business cases and Group h<span class=\"_ _2\"></span>urdle rate, </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs329\">and to identify any learnings for <span class=\"_ _2\"></span>future capital allocation decisions. The work of <span class=\"_ _2\"></span>the Investment Committee allows the Board to <span class=\"_ _2\"></span>assess the Group\u2019s </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs32a\">projected near and medium-term capital requirements. <span class=\"_ _2\"></span>This facilitates an appropriate capital structure <span class=\"_ _2\"></span>and capital allocation policy, taking into </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs32b\">account economic conditions, the Group\u2019s improved <span class=\"_ _2\"></span>resilience to market cycles and organic an<span class=\"_ _2\"></span>d inorganic opportunities. In this way the <span class=\"_ _2\"></span>Group </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs32c\">aims to maintain a good credit <span class=\"_ _2\"></span>rating to facilitate fundraising. The Group has <span class=\"_ _2\"></span>net current assets in the current year. <span class=\"_ _2\"></span>The requirement to pay </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs32d\">creditors is managed through future cash <span class=\"_ _2\"></span>generation and, if required, from the RCF.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs32e\">The Group manages liquidity risk by <span class=\"_ _2\"></span>maintaining adequate reserves, via ongoing assessment <span class=\"_ _2\"></span>of projected cash flows from operations and <span class=\"_ _2\"></span>actual </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs32f\">cash flows. This includes consideration of <span class=\"_ _2\"></span>the maturity of both its financial investments <span class=\"_ _2\"></span>and financial assets (e.g. accounts receivable, <span class=\"_ _2\"></span>and other </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs330\">financial assets). The Group\u2019s objective is <span class=\"_ _2\"></span>to maintain a balance between continuity of <span class=\"_ _2\"></span>funding and flexibility for its capital allocation<span class=\"_ _2\"></span> policy.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs331\">Cash at the bank earns interest <span class=\"_ _2\"></span>at floating rates based on daily bank <span class=\"_ _2\"></span>overnight deposit rates. Short term deposits are <span class=\"_ _2\"></span>made for varying periods of </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs332\">time depending on the immediate cash <span class=\"_ _2\"></span>requirements of the Group and earn <span class=\"_ _2\"></span>varying interest rates. The fair value of n<span class=\"_ _2\"></span>et cash and cash equivalents </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs333\">is \u00a327.8m (2024: \u00a332.4m). At 31 <span class=\"_ _2\"></span>December 2025, the Group had available \u00a360.0m <span class=\"_ _2\"></span>of undrawn committed borrowing facilities, of which <span class=\"_ _2\"></span>the Group </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs334\">could have drawn \u00a360.0m under the <span class=\"_ _2\"></span>terms of the facility (2024: the Group <span class=\"_ _2\"></span>had available \u00a360.0m of undrawn committed borrowing <span class=\"_ _2\"></span>facilities, of </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs335\">which the Group could have drawn <span class=\"_ _2\"></span>\u00a333.0m).<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs336\">The table below summarises the maturity <span class=\"_ _2\"></span>profile of the Group\u2019s financial liabilities at <span class=\"_ _2\"></span>31 December 2025 based on contractual undiscou<span class=\"_ _2\"></span>nted </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs337\">payments:<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h11 ffb fs8 fc8 sc0 ls14 ws0 gs338\">Year ended 31 December 2025<span class=\"_ _2d2\"> </span></div><div class=\"gs339\"><table class=\"s w24d h137\" id=\"_53737ef8-a1b3-45b4-b5d3-37b3c6e78667\"><tr><td></td><td></td><td class=\"t m0 x809 h8b y231d ffb fs11 fc7 sc0 ls1 ws0\">Less than </td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x80a h8b y231e ffb fs11 fc7 sc0 ls1 ws0\">On demand </td><td class=\"t m0 x809 h8b y231e ffb fs11 fc7 sc0 ls1 ws0\">3 months </td><td class=\"t m0 x80b h8b y231e ffb fs11 fc7 sc0 ls1 ws0\">3 to 12 months </td><td class=\"t m0 x80c h8b y231e ffb fs11 fc7 sc0 ls1 ws0\">1 to 5 years </td><td class=\"t m0 x54c h8b y231e ffb fs11 fc7 sc0 ls1 ws0\">&gt; 5 years </td><td class=\"t m0 x3af h8b y231e ffb fs11 fc7 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal </td></tr><tr><td></td><td class=\"t m0 x54a h8b y231f ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x3f6 h8b y231f ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x3f7 h8b y231f ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x203 h8b y231f ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x204 h8b y231f ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h8b y231f ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y22c0 w24e he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ade pay<span class=\"_ _2\"></span>ables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x80d y22c0 wa9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x80e y22c0 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">9,665<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x80f y22c0 w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x810 y22c0 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x811 y22c0 w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x812 y22c0 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">9,665<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y22c1 w24f he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">Other pay<span class=\"_ _2\"></span>ables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x813 y22c1 wa9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x814 y22c1 wca he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">24,343<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x815 y22c1 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x816 y22c1 w33 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x817 y22c1 w4f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x818 y22c1 w35 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">24,343<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2320 w250 he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Overdr<span class=\"_ _2\"></span>aft<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x819 y2320 wca he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">39,253<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x81a y2320 wa9 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6d5 y2320 w4f he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x81b y2320 w4f he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x81c y2320 w4f he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x20e y2320 w3c he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">39,253<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2309 w251 he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Contingen<span class=\"_ _2\"></span>t considera<span class=\"_ _2\"></span>tion<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x81d y2309 wa9 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4c6 y2309 w4f he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x81e y2309 w252 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">3,259<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x81f y2309 w33 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x820 y2309 w4f he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x1d4 y2309 w26 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">3,259<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y22c4 w253 he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Lease liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x821 y22c4 w4f he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x822 y22c4 wa5 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">588<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x823 y22c4 w30 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">1,765<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x824 y22c4 w30 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">3,553<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x825 y22c4 w27 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">595<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x826 y22c4 w26 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">6,501<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x827 y20b6 w35 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">39,253<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x828 y20b6 wce he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">33,596<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x829 y20b6 w26 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">5,024<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x82a y20b6 w26 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">3,553<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x82b y20b6 w27 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">595<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x82c y20b6 w35 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">83,021<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs33b\">Year ended 31 December 2024 (restated<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h3a ffd fs19 fc8 sc0 ls1 ws0 gs33c\">1<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls1 ws0 gs33d\">)<span class=\"_ _2d2\"> </span></div><div class=\"gs33e\"><table class=\"s w231 h138\" id=\"_7414f9d5-666b-4eec-b78c-8ad34b28844b\"><tr><td></td><td></td><td class=\"t m0 x589 h1d y2321 ffd fs11 fc7 sc0 ls1 ws0\">Less than </td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x82d h4a y2322 ffc fs11 fc7 sc0 ls1 ws0\">On demand </td><td class=\"t m0 x696 h1d y2322 ffd fs11 fc7 sc0 ls1 ws0\">3 months<span class=\"ffc\"> </span></td><td class=\"t m0 x82e h1d y2322 ffd fs11 fc7 sc0 ls1 ws0\">3 to 12 months<span class=\"ffc\"> </span></td><td class=\"t m0 x467 h1d y2322 ffd fs11 fc7 sc0 ls1 ws0\">1 to 5 year<span class=\"_ _2\"></span>s<span class=\"ffc\"> </span></td><td class=\"t m0 x82f h1d y2322 ffd fs11 fc7 sc0 ls1 ws0\">&gt; 5 years<span class=\"ffc\"> </span></td><td class=\"t m0 x7b6 h4a y2322 ffc fs11 fc7 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal </td></tr><tr><td></td><td class=\"t m0 x588 h1d y2323 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x469 h1d y2323 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x46a h1d y2323 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x46b h1d y2323 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b3 h1d y2323 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y2323 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y21a4 w215 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>rade pay<span class=\"_ _2\"></span>ables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x830 y21a4 wa9 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x831 y21a4 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">9,793<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6aa y21a4 w33 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ab y21a4 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x609 y21a4 w33 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x832 y21a4 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">9,793<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2176 w217 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Other pay<span class=\"_ _2\"></span>ables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x833 y2176 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x834 y2176 wca he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">24,286<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x835 y2176 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x836 y2176 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x837 y2176 w33 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x287 y2176 w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">24,286<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2177 w254 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Overdr<span class=\"_ _2\"></span>aft<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x838 y2177 wca he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">28,264<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x839 y2177 wa9 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x686 y2177 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83a y2177 w33 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83b y2177 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83c y2177 w36 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">28,264<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w105 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Contingent c<span class=\"_ _2\"></span>onsidera<span class=\"_ _2\"></span>tion<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83d y2178 wa9 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83e y2178 wa9 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x83f y2178 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">3,306<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x1d2 y2178 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x485 y2178 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x486 y2178 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">3,306<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w157 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Lease liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x840 y2179 wa9 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x841 y2179 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">573<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x842 y2179 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1,716<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x843 y2179 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">3,406<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x844 y2179 w19 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">87<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x268 y2179 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">5,782<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x827 y20b6 w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">28,264<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x845 y20b6 w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">34,652<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x846 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">5,022<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x847 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">3,406<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x848 y20b6 w19 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">87<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x717 y20b6 w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">71,431<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m0 h8c ffd fs33 fc8 sc0 ls1 ws0 gs33f\">1<span class=\"ls7e ws78\"> <span class=\"_ _b3\"> </span>Refer to note 36 <span class=\"_ _2\"></span>to the financial statements<span class=\"_ _2d2\"> </span></span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs340\">The liquidity risk of each Group <span class=\"_ _2\"></span>entity is managed centrally by the Group <span class=\"_ _2\"></span>Treasury function. The Group\u2019s cash requirement <span class=\"_ _2\"></span>is monitored closely. All </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs341\">surplus cash is held centrally to <span class=\"_ _2\"></span>achieve higher interest income. The type of <span class=\"_ _2\"></span>cash instrument used and its maturity date <span class=\"_ _2\"></span>will depend on the Group\u2019s </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs342\">forecast cash requirements. The Group has <span class=\"_ _2\"></span>a RCF with a syndicate of major <span class=\"_ _2\"></span>banking corporations to manage longer term borrowing <span class=\"_ _2\"></span>requirements.<span class=\"_ _2d2\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-576": {
   "value": "<div class=\"t m0 hd4 ff13 fs24 fc6 sc0 lsa8 wsb3 gs344\">Capi<span class=\"_ _1\"></span>tal management<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h14 ffc fs8 fc8 sc0 ls14 ws0 gs345\">The primary objective of the Group\u2019s capital management is to ensure that it maintains appropriate capital structure to support its business </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs346\">objectives, including any capital adequacy requirements, <span class=\"_ _2\"></span>and maximise shareholder value. The capital structu<span class=\"_ _2\"></span>re of the Group consists of cash </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs347\">and cash equivalents and equity attributable <span class=\"_ _2\"></span>to the shareholders comprising issued capital, reserves <span class=\"_ _2\"></span>and retained earnings as disclosed in <span class=\"_ _2\"></span>the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs348\">statement of changes in equity.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs349\">The Group does not have a <span class=\"_ _2\"></span>current ratio of Net Bank Debt to <span class=\"_ _2\"></span>EBITDA (2024: nil) due to a net <span class=\"_ _2\"></span>cash position of \u00a327.8m (2024: net cash <span class=\"_ _2\"></span>\u00a332.4m) and </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs34a\">underlying operating profit of \u00a332.6m (2024: <span class=\"_ _2\"></span>\u00a327.8m). The business is cash generative with <span class=\"_ _2\"></span>a low capital expenditure requirement. The Grou<span class=\"_ _2\"></span>p </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs34b\">remains committed to its stated dividend <span class=\"_ _2\"></span>policy of 30% of Group Underlying Operating <span class=\"_ _2\"></span>Profit after interest and tax. The Board <span class=\"_ _2\"></span>has reviewed the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs34c\">policy in line with the risks <span class=\"_ _2\"></span>and capital management decisions facing the Group.<span class=\"_ _2d2\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-577": {
   "value": "<div class=\"t m0 hd4 ff13 fs24 fc6 sc0 ls2e ws2d gs34e\">Cred<span class=\"_ _1\"></span>it risk<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs34f\">The Group is exposed to credit <span class=\"_ _2\"></span>risk in respect of revenue transactions. It <span class=\"_ _2\"></span>is Group policy, implemented locally, to obtain <span class=\"_ _2\"></span>appropriate details of new </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs350\">customers before entering into contracts.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs351\">Estate Agency Franchising\u2019s and Financial Services\u2019 <span class=\"_ _2\"></span>highest risk exposure is in relation to <span class=\"_ _2\"></span>loans to franchisees and appointed representatives <span class=\"_ _2\"></span>and </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs352\">their ability to service their debt. <span class=\"_ _2\"></span>The Directors have established a credit policy <span class=\"_ _2\"></span>under which each new franchisee and <span class=\"_ _2\"></span>appointed representative are </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs353\">analysed individually for creditworthiness before a <span class=\"_ _2\"></span>loan is offered. The Company\u2019s review includ<span class=\"_ _2\"></span>es external ratings, when available, and in <span class=\"_ _2\"></span>some </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs354\">cases bank references.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs355\">Risk of exposure to non-return of <span class=\"_ _2\"></span>cash on deposit is managed by placing <span class=\"_ _2\"></span>funds with lenders who form part of <span class=\"_ _2\"></span>the Group\u2019s agreed banking facility </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs83\">syndicate, which comprises several leading UK <span class=\"_ _2\"></span>banks.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs356\">The majority of the Surveying &amp; <span class=\"_ _2\"></span>Valuation customers and those of the asset <span class=\"_ _2\"></span>management business are large financial institutions and <span class=\"_ _2\"></span>as such, the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs357\">credit risk is not expected to <span class=\"_ _2\"></span>be significant. The maximum credit risk exposure <span class=\"_ _2\"></span>relating to financial assets is represented by <span class=\"_ _2\"></span>the carrying value as at </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs86\">the balance sheet date.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs358\">Financial instruments are grouped on a <span class=\"_ _2\"></span>subsidiary basis to apply the expected <span class=\"_ _2\"></span>credit loss model. The chosen method of <span class=\"_ _2\"></span>recognising the expected </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs359\">credit loss across the Group is <span class=\"_ _2\"></span>the simplified approach allowing a provision matrix <span class=\"_ _2\"></span>to be used, which is based on <span class=\"_ _2\"></span>the expected credit life of trade </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs35a\">receivables, historic default rates and forward-looking <span class=\"_ _2\"></span>information. Trade receivable balances are written off <span class=\"_ _2\"></span>when the probability of recovery is </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs8a\">assessed as being remote.<span class=\"_ _2d2\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-578": {
   "value": "<div class=\"t m0 hd4 ff13 fs24 fc6 sc0 ls2e ws2d gs35c\">Fair values of finan<span class=\"_ _1\"></span>cial asse<span class=\"_ _1\"></span>ts and financ<span class=\"_ _1\"></span>ial liabili<span class=\"_ _1\"></span>ties<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs35d\">There are no differences between the <span class=\"_ _2\"></span>carrying amounts and fair values of all <span class=\"_ _2\"></span>of the Group\u2019s financial instruments that are <span class=\"_ _2\"></span>carried in the </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs35e\">Financial Statements.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h6f ffb fs24 fc6 sc0 ls70 ws6b gs35f\">Fair<span class=\"_ _2\"></span> value hierarchy<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs360\">The Group uses the following hierarchy <span class=\"_ _2\"></span>for determining and disclosing the fair valu<span class=\"_ _2\"></span>e of the financial instruments by valuation <span class=\"_ _2\"></span>technique:<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffc fs8 fca sc0 ls14 ws11 gs361\">\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">Level 1: quoted (unadjusted) prices in <span class=\"_ _2\"></span>active markets for identical assets or liabilities;<span class=\"_ _2d2\"> </span></span></div><div class=\"t m0 h13 ffc fs8 fca sc0 ls14 ws11 gs362\">\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">Level 2: other techniques for which <span class=\"_ _2\"></span>all inputs which have a significant effect <span class=\"_ _2\"></span>on the recorded fair value are observab<span class=\"_ _2\"></span>le, either directly or </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs363\">indirectly; and<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffc fs8 fca sc0 ls14 ws11 gs364\">\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">Level 3: techniques which use inputs <span class=\"_ _2\"></span>which have a significant effect on the <span class=\"_ _2\"></span>recorded fair value that are not based <span class=\"_ _2\"></span>on observable market data.<span class=\"_ _2d2\"> </span></span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs366\">The following table provides the fair <span class=\"_ _2\"></span>value measurement hierarchy of the Group\u2019s assets <span class=\"_ _2\"></span>and liabilities:<span class=\"_ _2d2\"> </span></div><div class=\"gs367\"><table class=\"s w24d h139\" id=\"_55274d6e-2650-46a2-b958-60bfb325f1e5\"><tr><td></td><td class=\"t m0 x5e2 h8b y2324 ffb fs11 fc7 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal </td><td class=\"t m0 x849 h8b y2324 ffb fs11 fc7 sc0 ls1 ws0\">Level 1 </td><td class=\"t m0 x3f5 h8b y2324 ffb fs11 fc7 sc0 ls1 ws0\">Level 2 </td><td class=\"t m0 x84a h8b y2324 ffb fs11 fc7 sc0 ls1 ws0\">Level 3 </td></tr><tr><td class=\"t m0 x206 h8b y2325 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x3f7 h8b y2326 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x203 h8b y2326 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x204 h8b y2326 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h8b y2326 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m0 x206 h11 y2327 ffb fs8 fc3 sc0 ls1 ws0\">Assets measured at f<span class=\"_ _2\"></span>air value<span class=\"_ _289\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y231c w4d he3\"><div class=\"t m0 x1b6 h11 y2137 ffc fs8 fc3 sc0 ls1 ws0\">Financial assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84b y231c w27 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">963<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84c y231c w33 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x526 y231c w27 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">963<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x527 y231c w4f he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x206 h2e y2328 ff16 fs8 fc3 sc0 ls1 ws0\">Liabilities measured at f<span class=\"_ _2\"></span>air value<span class=\"_ _b2\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y20b6 w32 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Contingent c<span class=\"_ _2\"></span>onsidera<span class=\"_ _2\"></span>tion pay<span class=\"_ _2\"></span>able<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84d y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">3,259<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84e y20b6 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84f y20b6 w33 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x516 y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">3,259<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"gs368\"><table class=\"s w11b h112\" id=\"_b955ba08-5357-48eb-9562-70e5d600dfa9\"><tr><td></td><td class=\"t m0 x850 h4a y2329 ffc fs11 fc7 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal </td><td class=\"t m0 x849 h1d y2329 ffd fs11 fc7 sc0 ls1 ws0\">Level 1<span class=\"ffc\"> </span></td><td class=\"t m0 x851 h1d y2329 ffd fs11 fc7 sc0 ls1 ws0\">Level 2<span class=\"ffc\"> </span></td><td class=\"t m0 x84a h1d y2329 ffd fs11 fc7 sc0 ls1 ws0\">Level 3<span class=\"ffc\"> </span></td></tr><tr><td class=\"t m0 x206 h1d y232a ffd fs11 fc7 sc0 ls1 ws0\">2024 </td><td class=\"t m0 x3f7 h1d y232b ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x203 h1d y232b ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x204 h1d y232b ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y232b ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m0 x206 h14 y232c ffc fs8 fc3 sc0 ls1 ws0\">Assets measured a<span class=\"_ _2\"></span>t fair v<span class=\"_ _2\"></span>alue<span class=\"_ _104\"> </span> <span class=\"_ _cc\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y21d9 w4d he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Financial assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84b y21d9 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">762<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84c y21d9 w33 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x526 y21d9 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">762<span class=\"_ _2d2\"> </span></div></td><td></td></tr><tr><td class=\"t m0 x206 h13 y232d ffd fs8 fc3 sc0 ls1 ws0\">Liabilities measured at f<span class=\"_ _2\"></span>air v<span class=\"_ _2\"></span>alue<span class=\"_ _28a\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y20b6 w32 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Contingent c<span class=\"_ _2\"></span>onsidera<span class=\"_ _2\"></span>tion pay<span class=\"_ _2\"></span>able<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84d y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">3,306<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x852 y20b6 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x853 y20b6 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x854 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">3,306<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs369\">The reconciliation of the opening and <span class=\"_ _2\"></span>closing balance for financial assets measured using <span class=\"_ _2\"></span>level 3 technique is as follows:</div><div class=\"gs36a\"><table class=\"s w255 h13a\" id=\"_bcacc36f-1f69-489a-bc1f-103d0361fc7e\"><tr><td></td><td class=\"t m0 x855 h8b y232e ffc fs11 fc7 sc0 ls1 ws0\"> <span class=\"_ _100\"> </span><span class=\"ffb\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></span></td></tr><tr><td class=\"c n x1b7 y22c2 w256 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">Opening balance as at 1 January 2025<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x628 y22c2 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">5,772<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y22c3 w257 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Fair v<span class=\"_ _2\"></span>alue remeasur<span class=\"_ _2\"></span>ement<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x856 y22c3 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(230)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2313 w258 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Receipts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x857 y2313 w21 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(5,542)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w259 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">Closing balance as at 31 December 2025<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x858 y20b6 w4f he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td></tr></table></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs36b\">The fair value of financial assets <span class=\"_ _2\"></span>that are not traded in the open <span class=\"_ _2\"></span>market is \u00a31.0m (2024: \u00a30.8m), these are <span class=\"_ _2\"></span>valued using Level 2 technique in </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs36c\">accordance with the fair value hierarchy <span class=\"_ _2\"></span>and management use all relevant and up<span class=\"_ _2\"></span> to date information to arrive at their<span class=\"_ _2\"></span> judgement.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs36d\">The contingent consideration payable relates to <span class=\"_ _2\"></span>amounts payable in the future on the <span class=\"_ _2\"></span>assets acquired from TenetLime in February <span class=\"_ _2\"></span>2024. The </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs36e\">consideration calculated is based on the <span class=\"_ _2\"></span>retention rate of firms within LSL\u2019s PRIMIS <span class=\"_ _2\"></span>network 12 months after the transaction completed<span class=\"_ _2\"></span>. Further </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs36f\">details of the contingent consideration payable <span class=\"_ _2\"></span>are disclosed in note 24.<span class=\"_ _2d2\"> </span></div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs370\">The only unobservable input used in <span class=\"_ _2\"></span>the valuation is the discount rate, which<span class=\"_ _2\"></span> has been estimated at 4.3%. An <span class=\"_ _2\"></span>increase in the discount rate of 1% </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs371\">would result in a decrease in <span class=\"_ _2\"></span>the fair value of the contingent consideration <span class=\"_ _2\"></span>of \u00a30.02m. A corresponding decrease in the <span class=\"_ _2\"></span>discount rate would result </div><div class=\"t m0 h13 ffd fs8 fc8 sc0 ls14 ws11 gs372\">in an increase in the fair <span class=\"_ _2\"></span>value.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-610": {
   "value": "Fair<span class=\"_ _2\"></span> value hierarchy<span class=\"_ _2d2\"> </span>The Group uses the following hierarchy <span class=\"_ _2\"></span>for determining and disclosing the fair valu<span class=\"_ _2\"></span>e of the financial instruments by valuation <span class=\"_ _2\"></span>technique:<span class=\"_ _2d2\"> </span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">Level 1: quoted (unadjusted) prices in <span class=\"_ _2\"></span>active markets for identical assets or liabilities;<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">Level 2: other techniques for which <span class=\"_ _2\"></span>all inputs which have a significant effect <span class=\"_ _2\"></span>on the recorded fair value are observab<span class=\"_ _2\"></span>le, either directly or </span>indirectly; and<span class=\"_ _2d2\"> </span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">Level 3: techniques which use inputs <span class=\"_ _2\"></span>which have a significant effect on the <span class=\"_ _2\"></span>recorded fair value that are not based <span class=\"_ _2\"></span>on observable market data.<span class=\"_ _2d2\"> </span></span>The following table provides the fair <span class=\"_ _2\"></span>value measurement hierarchy of the Group\u2019s assets <span class=\"_ _2\"></span>and liabilities:<span class=\"_ _2d2\"> </span><table class=\"s w24d h139\" id=\"_55274d6e-2650-46a2-b958-60bfb325f1e5\"><tr><td></td><td class=\"t m0 x5e2 h8b y2324 ffb fs11 fc7 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal </td><td class=\"t m0 x849 h8b y2324 ffb fs11 fc7 sc0 ls1 ws0\">Level 1 </td><td class=\"t m0 x3f5 h8b y2324 ffb fs11 fc7 sc0 ls1 ws0\">Level 2 </td><td class=\"t m0 x84a h8b y2324 ffb fs11 fc7 sc0 ls1 ws0\">Level 3 </td></tr><tr><td class=\"t m0 x206 h8b y2325 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x3f7 h8b y2326 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x203 h8b y2326 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x204 h8b y2326 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h8b y2326 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m0 x206 h11 y2327 ffb fs8 fc3 sc0 ls1 ws0\">Assets measured at f<span class=\"_ _2\"></span>air value<span class=\"_ _289\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y231c w4d he3\"><div class=\"t m0 x1b6 h11 y2137 ffc fs8 fc3 sc0 ls1 ws0\">Financial assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84b y231c w27 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">963<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84c y231c w33 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x526 y231c w27 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">963<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x527 y231c w4f he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x206 h2e y2328 ff16 fs8 fc3 sc0 ls1 ws0\">Liabilities measured at f<span class=\"_ _2\"></span>air value<span class=\"_ _b2\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y20b6 w32 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Contingent c<span class=\"_ _2\"></span>onsidera<span class=\"_ _2\"></span>tion pay<span class=\"_ _2\"></span>able<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84d y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">3,259<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84e y20b6 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84f y20b6 w33 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x516 y20b6 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">3,259<span class=\"_ _2d2\"> </span></div></td></tr></table><table class=\"s w11b h112\" id=\"_b955ba08-5357-48eb-9562-70e5d600dfa9\"><tr><td></td><td class=\"t m0 x850 h4a y2329 ffc fs11 fc7 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>otal </td><td class=\"t m0 x849 h1d y2329 ffd fs11 fc7 sc0 ls1 ws0\">Level 1<span class=\"ffc\"> </span></td><td class=\"t m0 x851 h1d y2329 ffd fs11 fc7 sc0 ls1 ws0\">Level 2<span class=\"ffc\"> </span></td><td class=\"t m0 x84a h1d y2329 ffd fs11 fc7 sc0 ls1 ws0\">Level 3<span class=\"ffc\"> </span></td></tr><tr><td class=\"t m0 x206 h1d y232a ffd fs11 fc7 sc0 ls1 ws0\">2024 </td><td class=\"t m0 x3f7 h1d y232b ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x203 h1d y232b ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x204 h1d y232b ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y232b ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m0 x206 h14 y232c ffc fs8 fc3 sc0 ls1 ws0\">Assets measured a<span class=\"_ _2\"></span>t fair v<span class=\"_ _2\"></span>alue<span class=\"_ _104\"> </span> <span class=\"_ _cc\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y21d9 w4d he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Financial assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84b y21d9 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">762<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84c y21d9 w33 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x526 y21d9 w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">762<span class=\"_ _2d2\"> </span></div></td><td></td></tr><tr><td class=\"t m0 x206 h13 y232d ffd fs8 fc3 sc0 ls1 ws0\">Liabilities measured at f<span class=\"_ _2\"></span>air v<span class=\"_ _2\"></span>alue<span class=\"_ _28a\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y20b6 w32 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Contingent c<span class=\"_ _2\"></span>onsidera<span class=\"_ _2\"></span>tion pay<span class=\"_ _2\"></span>able<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x84d y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">3,306<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x852 y20b6 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x853 y20b6 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x854 y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">3,306<span class=\"_ _2d2\"> </span></div></td></tr></table>The reconciliation of the opening and <span class=\"_ _2\"></span>closing balance for financial assets measured using <span class=\"_ _2\"></span>level 3 technique is as follows:<table class=\"s w255 h13a\" id=\"_bcacc36f-1f69-489a-bc1f-103d0361fc7e\"><tr><td></td><td class=\"t m0 x855 h8b y232e ffc fs11 fc7 sc0 ls1 ws0\"> <span class=\"_ _100\"> </span><span class=\"ffb\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></span></td></tr><tr><td class=\"c n x1b7 y22c2 w256 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">Opening balance as at 1 January 2025<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x628 y22c2 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">5,772<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y22c3 w257 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Fair v<span class=\"_ _2\"></span>alue remeasur<span class=\"_ _2\"></span>ement<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x856 y22c3 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(230)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2313 w258 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Receipts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x857 y2313 w21 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(5,542)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w259 he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">Closing balance as at 31 December 2025<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x858 y20b6 w4f he3\"><div class=\"t m0 x1b6 h11 y2137 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td></tr></table>The fair value of financial assets <span class=\"_ _2\"></span>that are not traded in the open <span class=\"_ _2\"></span>market is \u00a31.0m (2024: \u00a30.8m), these are <span class=\"_ _2\"></span>valued using Level 2 technique in accordance with the fair value hierarchy <span class=\"_ _2\"></span>and management use all relevant and up<span class=\"_ _2\"></span> to date information to arrive at their<span class=\"_ _2\"></span> judgement.<span class=\"_ _2d2\"> </span>The contingent consideration payable relates to <span class=\"_ _2\"></span>amounts payable in the future on the <span class=\"_ _2\"></span>assets acquired from TenetLime in February <span class=\"_ _2\"></span>2024. The consideration calculated is based on the <span class=\"_ _2\"></span>retention rate of firms within LSL\u2019s PRIMIS <span class=\"_ _2\"></span>network 12 months after the transaction completed<span class=\"_ _2\"></span>. Further details of the contingent consideration payable <span class=\"_ _2\"></span>are disclosed in note 24.<span class=\"_ _2d2\"> </span>The only unobservable input used in <span class=\"_ _2\"></span>the valuation is the discount rate, which<span class=\"_ _2\"></span> has been estimated at 4.3%. An <span class=\"_ _2\"></span>increase in the discount rate of 1% would result in a decrease in <span class=\"_ _2\"></span>the fair value of the contingent consideration <span class=\"_ _2\"></span>of \u00a30.02m. A corresponding decrease in the <span class=\"_ _2\"></span>discount rate would result in an increase in the fair <span class=\"_ _2\"></span>value.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-26": {
   "value": "32.     Related par<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>y tran<span class=\"_ _1\"></span>sac<span class=\"_ _1\"></span>tion<span class=\"_ _1\"></span>s<span class=\"_ _2d2\"> </span>As disclosed in note 20, LSL <span class=\"_ _2\"></span>have one joint venture partner, Mottram Topco.<span class=\"_ _2d2\"> </span>T<span class=\"_ _2\"></span>rans<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tions wit<span class=\"_ _1\"></span>h Mott<span class=\"_ _1\"></span>ram T<span class=\"_ _2\"></span>opco (Pivo<span class=\"_ _1\"></span>tal Grow<span class=\"_ _1\"></span>th) and it<span class=\"_ _1\"></span>s subsid<span class=\"_ _1\"></span>iarie<span class=\"_ _1\"></span>s<span class=\"_ _2d2\"> </span><table class=\"s w11b h10d\" id=\"_e61d6492-3715-42f8-882b-312e31f29846\"><tr><td></td><td class=\"t m0 x200 h8b y232f ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x3af h1d y232f ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x204 h8b y2330 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y2330 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2178 w25a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">Revenue r<span class=\"_ _2\"></span>ecognised<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x859 y2178 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3,509<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x85a y2178 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,551<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w25b he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ade receivables a<span class=\"_ _2\"></span>t 31 December<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x85b y2179 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">522<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x85c y2179 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">676<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w25c he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">Loan notes receiv<span class=\"_ _2\"></span>able at 31 December<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x85d y20b6 w3c he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">13,840<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x85e y20b6 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">7,607<span class=\"_ _2d2\"> </span></div></td></tr></table>There are no transactions with Key <span class=\"_ _2\"></span>Management Personnel other than those disclosed in<span class=\"_ _2\"></span> note 15.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-27": {
   "value": "33. <span class=\"_ _b6\"> </span> <span class=\"_ _1ef\"></span>Event<span class=\"_ _1\"></span>s after the re<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>tin<span class=\"_ _1\"></span>g perio<span class=\"_ _1\"></span>d<span class=\"_ _2d2\"> </span>1. In January 2026, Mottram Topco <span class=\"_ _2\"></span>repaid \u00a310.6m out of the \u00a313.8m loan <span class=\"_ _2\"></span>notes outstanding in cash. \u00a33.2m were converted <span class=\"_ _2\"></span>to equity investment in Mottram Topco.<span class=\"_ _2d2\"> </span>2. On 22 January 2026, the <span class=\"_ _2\"></span>Group acquired 100% of the equity of <span class=\"_ _2\"></span>NSS Franchising Limited (NSS) for total consideration <span class=\"_ _2\"></span>of \u00a32.8m (cash \u00a31.8m, contingent consideration at fair value \u00a31.0m). <span class=\"_ _2\"></span>The acquisition will be accounted for as <span class=\"_ _2\"></span>a business combination in accordance with<span class=\"_ _2\"></span> IFRS 3.<span class=\"_ _2d2\"> </span>NSS is a property search business <span class=\"_ _2\"></span>providing property search packs in England <span class=\"_ _2\"></span>and Wales. NSS is considered a good <span class=\"_ _2\"></span>strategic fit with the Group and is expected to enhance the Group\u2019s <span class=\"_ _2\"></span>Homefast conveyancing solution, which includes sourcing search<span class=\"_ _2\"></span> packs for consumers.<span class=\"_ _2d2\"> </span>No revenue or profit of NSS <span class=\"_ _2\"></span>is included in the Group\u2019s results for <span class=\"_ _2\"></span>the year ended 31 December 2025 as <span class=\"_ _2\"></span>the acquisition completed after the reporting date.<span class=\"_ _2d2\"> </span>As at the date these Financial <span class=\"_ _2\"></span>Statements were authorised for issue, the initial <span class=\"_ _2\"></span>accounting for the business combination is incomp<span class=\"_ _2\"></span>lete. The amounts recognised in 2026 may be <span class=\"_ _2\"></span>adjusted within the measurement period as valuations <span class=\"_ _2\"></span>and assessments are finalised.<span class=\"_ _2d2\"> </span>3. Following the completion of its <span class=\"_ _2\"></span>\u00a37.0m share buyback programme in January 2026 <span class=\"_ _2\"></span>which was announced on 25 April 2024, <span class=\"_ _2\"></span>the Group announced the commencement of a new share <span class=\"_ _2\"></span>buyback programme on 27 January 2026 in <span class=\"_ _2\"></span>respect of its ordinary shares up to <span class=\"_ _2\"></span>a maximum consideration of \u00a312.0m from the date of the <span class=\"_ _2\"></span>announcement.<span class=\"_ _2d2\"> </span>4. The Group provided loans totalling <span class=\"_ _2\"></span>\u00a31.5m to franchisees to support the acquisition <span class=\"_ _2\"></span>of additional lettings books.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-28": {
   "value": "34. <span class=\"_ _bc\"> </span> <span class=\"_ _1ef\"></span>Alternative performance <span class=\"_ _2\"></span>measures<span class=\"_ _2d2\"> </span>In reporting financial information, the Group <span class=\"_ _2\"></span>presents APMs which are not defined or <span class=\"_ _2\"></span>specified under the requirements of IFRS. The <span class=\"_ _2\"></span>Group believes that the presentation of APMs <span class=\"_ _2\"></span>provides stakeholders with additional helpful information on <span class=\"_ _2\"></span>the performance of the business but d<span class=\"_ _2\"></span>oes not consider them to be a substitute <span class=\"_ _2\"></span>for or superior to IFRS measures. Definitions <span class=\"_ _2\"></span>and reconciliations of the financial APMs used <span class=\"_ _2\"></span>to IFRS measures, are included below.<span class=\"_ _2d2\"> </span>The Group reports the following APMs:<span class=\"_ _2d2\"> </span>a) <span class=\"_ _1b3\"> </span> <span class=\"_ _1ef\"></span>Gro<span class=\"_ _1\"></span>up and Div<span class=\"_ _1\"></span>isio<span class=\"_ _1\"></span>nal Unde<span class=\"_ _1\"></span>rlyin<span class=\"_ _1\"></span>g Oper<span class=\"_ _1\"></span>ating Pr<span class=\"_ _1\"></span>ofit<span class=\"_ _2d2\"> </span>Underlying Operating Profit/(Loss) represents the profit/(loss) <span class=\"_ _2\"></span>before tax for the period before net <span class=\"_ _2\"></span>finance cost, share-based payments, amortisation of intangible assets, exceptional items <span class=\"_ _2\"></span>and contingent consideration. From 2025 onwards, it <span class=\"_ _2\"></span>also includes other sources of earnings from joint ventures (JV), such as <span class=\"_ _2\"></span>interest income from loan notes issued to <span class=\"_ _2\"></span>JVs. This measure is reported to the <span class=\"_ _2\"></span>Directors as it is considered to provide a consistent indication of both <span class=\"_ _2\"></span>Group and Divisional underlying performance.<span class=\"_ _2d2\"> </span>During the year, the Group revised <span class=\"_ _2\"></span>its definition of Underlying Operating Profit to <span class=\"_ _2\"></span>also include other sources of earnings from <span class=\"_ _2\"></span>its joint ventures (JVs), such as interest income from <span class=\"_ _2\"></span>loan notes issued to JVs; in order <span class=\"_ _2\"></span>to reflect the full economic benefit of <span class=\"_ _2\"></span>the ownership of the JV which <span class=\"_ _2\"></span>forms part of the Group\u2019s underlying operations. <span class=\"_ _2\"></span>Comparative figures have not been restated, as <span class=\"_ _2\"></span>no other sources of earnings other than <span class=\"_ _2\"></span>the Group\u2019s share of the JV\u2019s profit after <span class=\"_ _2\"></span>tax were recognised prior to 2025.<span class=\"_ _2d2\"> </span>The closest equivalent IFRS measure to <span class=\"_ _2\"></span>Underlying Operating Profit is operating profit/(loss). Refer <span class=\"_ _2\"></span>to note 5 for a reconciliation between <span class=\"_ _2\"></span>profit/<span class=\"_ _2d2\"> </span>(loss) before tax and Group and <span class=\"_ _2\"></span>Divisional Underlying Operating Profit.<span class=\"_ _2d2\"> </span>b) <span class=\"_ _cf\"> </span> <span class=\"_ _18\"></span>Gro<span class=\"_ _1\"></span>up and Div<span class=\"_ _1\"></span>ision<span class=\"_ _1\"></span>al Under<span class=\"_ _1\"></span>lyin<span class=\"_ _1\"></span>g Oper<span class=\"_ _1\"></span>ating Ma<span class=\"_ _1\"></span>rgin<span class=\"_ _2d2\"> </span>Underlying Operating Margin is defined as <span class=\"_ _2\"></span>Underlying Operating Profit divided by revenue. <span class=\"_ _2\"></span>Refer to note 5 for the calculation <span class=\"_ _2\"></span>of both Group and Divisional Underlying Operating Margin. The closest <span class=\"_ _2\"></span>equivalent IFRS measure to Underlying Operating Margin <span class=\"_ _2\"></span>is operating margin, refer to note 5 for a reconciliation between operating margin <span class=\"_ _2\"></span>and Group Underlying Operating Margin.<span class=\"_ _2d2\"> </span>c)  <span class=\"_ _1ef\"></span>A<span class=\"_ _1\"></span>djust<span class=\"_ _1\"></span>ed basi<span class=\"_ _1\"></span>c earnin<span class=\"_ _1\"></span>gs per sha<span class=\"_ _1\"></span>re, adjus<span class=\"_ _1\"></span>ted dilu<span class=\"_ _1\"></span>ted earn<span class=\"_ _1\"></span>ings pe<span class=\"_ _1\"></span>r share and adj<span class=\"_ _1\"></span>uste<span class=\"_ _1\"></span>d profi<span class=\"_ _1\"></span>t after tax<span class=\"_ _2d2\"> </span>Adjusted basic earnings per share was <span class=\"_ _2\"></span>defined as Group Underlying Operating Profit/(Loss) <span class=\"_ _2\"></span>adjusted for profit/(loss) attributed to non-controlling interests, net finance cost (excluding exceptional <span class=\"_ _2\"></span>and contingent consideration items, discounting on <span class=\"_ _2\"></span>leases) less normalised tax (to arrive at adjusted profit after tax), divided by <span class=\"_ _2\"></span>the weighted average number of shares in <span class=\"_ _2\"></span>issue during the financial period. The <span class=\"_ _2\"></span>effect of potentially dilutive ordinary shares is incorporated into the <span class=\"_ _2\"></span>diluted measure. The closest equivalent IFRS measu<span class=\"_ _2\"></span>res are basic and diluted earnings per <span class=\"_ _2\"></span>share.<span class=\"_ _2d2\"> </span>In line with the Group\u2019s change <span class=\"_ _2\"></span>in definition of Underlying Operating Profit/(Loss), the <span class=\"_ _2\"></span>Group has also revised its calculation of <span class=\"_ _2\"></span>adjusted profit after tax used in determining adjusted <span class=\"_ _2\"></span>earnings per share (EPS), to adjust for <span class=\"_ _2\"></span>other sources of earnings from JVs. This <span class=\"_ _2\"></span>change ensures consistency between the Group\u2019s underlying operating profit/(loss) <span class=\"_ _2\"></span>and its adjusted EPS<span class=\"_ _2d2\"> </span>The closest equivalent IFRS measures are <span class=\"_ _2\"></span>basic and diluted earnings per share. Refer <span class=\"_ _2\"></span>to note 12 for a reconciliation b<span class=\"_ _2\"></span>etween earnings/(loss) per share and adjusted earnings per share.<span class=\"_ _2d2\"> </span>d) <span class=\"_ _cf\"> </span> <span class=\"_ _18\"></span>Adjus<span class=\"_ _1\"></span>ted op<span class=\"_ _1\"></span>eratin<span class=\"_ _1\"></span>g expe<span class=\"_ _1\"></span>nditu<span class=\"_ _1\"></span>re<span class=\"_ _2d2\"> </span>Adjusted operating expenditure is defined as <span class=\"_ _2\"></span>the total of employee costs, depreciation on <span class=\"_ _2\"></span>property, plant and equipment and other <span class=\"_ _2\"></span>operating costs and is considered to give <span class=\"_ _2\"></span>a consistent indication of the Group\u2019s underlying <span class=\"_ _2\"></span>operating expenditure.<span class=\"_ _2d2\"> </span><table class=\"s w1e7 h13b\" id=\"_cb0b872f-db3f-4635-9b3d-4700115203b9\"><tr><td></td><td></td><td class=\"c x73c y2331 w1fe h105\"><div class=\"t m0 x1b6 h1d y2210 ffd fs11 fc7 sc0 ls88 ws84\">Restated</div><div class=\"t m0 x73b h87 y2212 ffd fs31 fc7 sc0 ls1 ws0\">1<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x200 h8b y2332 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x3af h1d y2333 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x204 h8b y2334 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y2335 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y226c w25d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>otal operating e<span class=\"_ _2\"></span>xpenditure<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x85f y226c w1a he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws9b\">(160,383)</div></td><td class=\"c n x860 y226c w181 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(151,379)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x206 h14 y2336 ff1e fs8 fc3 sc0 ls1 ws0\">Add back:<span class=\"_ _20e\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y2337 w25 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Other gains<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x861 y2337 w2b he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws9b\">(1,116)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6bd y2337 w2c he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(533)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21e7 w25e he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Share of post<span class=\"_ _0\"></span>-tax (profit) /loss fr<span class=\"_ _2\"></span>om joint ven<span class=\"_ _2\"></span>ture<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x862 y21e7 w70 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws9b\">(798)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x67e y21e7 w15 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">6<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21e8 w7a he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Share-based pa<span class=\"_ _2\"></span>yments<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6fe y21e8 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">1,597<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x53a y21e8 w3a he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">920<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21e9 w2d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Amortisation of int<span class=\"_ _2\"></span>angible assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x76a y21e9 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">3,032<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x854 y21e9 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">2,988<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21ea w2e he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Exceptional g<span class=\"_ _2\"></span>ains<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x651 y21ea w70 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws9b\">(571)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x863 y21ea w21 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(1,745)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2338 w31 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Exceptional c<span class=\"_ _2\"></span>osts<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x864 y2338 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">5,066<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x538 y2338 w30 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">4,109<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21fc w105 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Contingent c<span class=\"_ _2\"></span>onsidera<span class=\"_ _2\"></span>tion<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x28e y21fc w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x28f y21fc w2c he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(426)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w25f he7\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Adjusted oper<span class=\"_ _2\"></span>ating e<span class=\"_ _2\"></span>xpenditure<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x865 y20b6 wf5 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws9b\">(153,173)</div></td><td class=\"c n x866 y20b6 w1b he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">(146,060)<span class=\"_ _2d2\"> </span></div></td></tr></table>1<span class=\"ls7e ws78\"> <span class=\"_ _b3\"> </span>Refer to note 36 <span class=\"_ _2\"></span>to the financial statements<span class=\"_ _2d2\"> </span></span>e) <span class=\"_ _1b3\"> </span> <span class=\"_ _1ef\"></span>Net ca<span class=\"_ _1\"></span>sh/<span class=\"_ _2\"></span>deb<span class=\"_ _1\"></span>t<span class=\"_ _2d2\"> </span>Net cash/debt is defined as cash <span class=\"_ _2\"></span>and short-term deposits less current and n<span class=\"_ _2\"></span>on-current borrowings, add IFRS 16 financial liabilities, <span class=\"_ _2\"></span>deferred and contingent consideration and where applicable <span class=\"_ _2\"></span>cash held for sale.<span class=\"_ _2d2\"> </span><table class=\"s w260 h13c\" id=\"_282f387c-5175-4ccd-b810-356fb9165083\"><tr><td></td><td class=\"t m0 x200 h8b y2339 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x3af h1d y2339 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x204 h8b y233a ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y233a ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y233b w261 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Cash and short<span class=\"_ _2\"></span>-term deposits<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x867 y233b w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">67,050<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x868 y233b w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">60,663<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c x1b7 y233c w262 hea\"><div class=\"t m0 x1b6 h14 y2169 ff1e fs8 fc3 sc0 ls1 ws0\">Less: Interes<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>-bearing loans and borrowings (including loan notes, overdraft, IFR<span class=\"_ _2\"></span>S 16 Leases, contingen<span class=\"_ _2\"></span>t and<span class=\"_ _2d2\"> </span></div><div class=\"t m0 x1b6 h14 y216a ff1e fs8 fc3 sc0 ls1 ws0\">deferred consideration)<span class=\"_ _2d2\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y211e w263 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Current<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x869 y211e w65 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(44,865)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x86a y211e w24 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(33,859)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b2 w264 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non-current<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x86b y20b2 w1d he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(4,148)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x86c y20b2 w1e he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(3,490)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x70b y2177 w35 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">18,037<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x66d y2177 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">23,314<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2178 w265 he3\"><div class=\"t m0 x1b6 h13 y209f ff1e fs8 fc3 sc0 ls1 ws0\">Add: IFRS 16 lease financial liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x86d y2178 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">6,501<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x702 y2178 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">5,779<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w266 he3\"><div class=\"t m0 x1b6 h13 y209f ff1e fs8 fc3 sc0 ls1 ws0\">Add: deferred and con<span class=\"_ _2\"></span>tingent consideration<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x86e y2179 w6b he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3,259<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x86f y2179 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,306<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w267 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">Net cash<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x71f y20b6 w35 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">27,797<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x720 y20b6 w3d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">32,399<span class=\"_ _2d2\"> </span></div></td></tr></table>f) <span class=\"_ _1ac\"> </span> <span class=\"_ _1ef\"></span>Adju<span class=\"_ _1\"></span>sted ca<span class=\"_ _1\"></span>sh flow fro<span class=\"_ _1\"></span>m opera<span class=\"_ _1\"></span>tions<span class=\"_ _2d2\"> </span>Adjusted cash flow from operations is <span class=\"_ _2\"></span>defined as cash generated from operations before <span class=\"_ _2\"></span>exceptional items, less the repayment of lease <span class=\"_ _2\"></span>liabilities, plus the utilisation of PI provisions.<span class=\"_ _2d2\"> </span><table class=\"s w268 h13d\" id=\"_f8787ad1-c03f-4572-a004-3af12bc76c79\"><tr><td></td><td class=\"t m0 x200 h8b y233d ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x3af h1d y233d ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x204 h8b y233e ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h1d y233e ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y233f w8a he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Net cash gener<span class=\"_ _2\"></span>at<span class=\"_ _2\"></span>ed from opera<span class=\"_ _2\"></span>ting activities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x870 y233f w3c he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">22,730<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x871 y233f w36 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">27,793<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2340 w89 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Exceptional c<span class=\"_ _2\"></span>osts paid<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x872 y2340 w26 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">3,910<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x873 y2340 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3,066<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2341 w88 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Income ta<span class=\"_ _2\"></span>xes paid<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x874 y2341 w6b he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">4,968<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x4ef y2341 w30 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1,799<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2342 w87 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Inter<span class=\"_ _2\"></span>est receiv<span class=\"_ _2\"></span>ed (leases)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x875 y2342 w41 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(29)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x876 y2342 w7c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(96)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2343 w86 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Inter<span class=\"_ _2\"></span>est paid (leases)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x539 y2343 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">534<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x53a y2343 w3a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">455<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2344 w269 he4\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Cash gener<span class=\"_ _2\"></span>ated from oper<span class=\"_ _2\"></span>ations<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x85d y2344 w3c he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">32,113<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x877 y2344 w36 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">33,017<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2345 w26a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Pa<span class=\"_ _2\"></span>yment of principal portion of lease liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x878 y2345 w2b he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(2,486)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x879 y2345 w21 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(2,895)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2346 w89 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">PI provision utilisa<span class=\"_ _2\"></span>tion<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x654 y2346 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">153<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x673 y2346 w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">950<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w26b h13e\"><div class=\"t m0 x1b6 h2e y2347 ff16 fs8 fc3 sc0 ls1 ws0\">Adjusted c<span class=\"_ _2\"></span>ash flow from opera<span class=\"_ _2\"></span>tions<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x87a y20b6 w3c he3\"><div class=\"t m0 x1b6 h2e y2347 ffb fs8 fc3 sc0 ls1 ws0\">29,780<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x20e y20b6 w36 he3\"><div class=\"t m0 x1b6 h2e y2347 ffd fs8 fc3 sc0 ls1 ws0\">31,072<span class=\"_ _2d2\"> </span></div></td></tr></table>g) <span class=\"_ _1b3\"> </span> <span class=\"_ _1ef\"></span>C<span class=\"_ _1\"></span>ash flo<span class=\"_ _1\"></span>w conver<span class=\"_ _1\"></span>sion ra<span class=\"_ _1\"></span>te<span class=\"_ _2d2\"> </span>Cash flow conversion rate is defined <span class=\"_ _2\"></span>as cash generated from operations (pre-PI Costs <span class=\"_ _2\"></span>and post-lease liabilities, divided by Group Underlying Operating Profit.<span class=\"_ _2d2\"> </span><table class=\"s w26c h13f\" id=\"_a78df4e9-3fae-4d7c-ab3d-4c168a1a746f\"><tr><td></td><td class=\"t m0 x1b0 h8b y2348 ffb fs11 fc7 sc0 ls1 ws0\">2025 </td><td class=\"t m0 x1b1 h1d y2348 ffd fs11 fc7 sc0 ls1 ws0\">2024<span class=\"ffc\"> </span></td></tr><tr><td></td><td class=\"t m0 x1b3 h8b y2349 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h1d y2349 ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y21a7 w26d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Adjusted c<span class=\"_ _2\"></span>ash flow from oper<span class=\"_ _2\"></span>ations<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x87b y21a7 w3c he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">29,780<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x87c y21a7 w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">31,072<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21fc w26e he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Group Underlying Oper<span class=\"_ _2\"></span>ating Pr<span class=\"_ _2\"></span>ofit fr<span class=\"_ _2\"></span>om continuing oper<span class=\"_ _2\"></span>ations<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x87d y21fc w35 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">32,618<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x87e y21fc w3d he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">27,784<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w26f he7\"><div class=\"t m0 x1b6 h2e y20a2 ff16 fs8 fc3 sc0 ls1 ws0\">Cash flow conv<span class=\"_ _2\"></span>ersion ra<span class=\"_ _2\"></span>te<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x87f y20b6 w270 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffb fs8 fc3 sc0 ls1 ws0\">91%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x880 y20b6 w271 he3\"><div class=\"t m0 x1b6 h2e y20a2 ffd fs8 fc3 sc0 ls1 ws0\">112%</div></td></tr></table>",
   "dimensions": {
    "concept": "lsl:DisclosureOfAlternativePerformanceMeasuresExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-29": {
   "value": "35. <span class=\"_ _1b7\"> </span> Subsidiar<span class=\"_ _1\"></span>y <span class=\"_ _1a4\"> </span>comp<span class=\"_ _1\"></span>anies<span class=\"_ _2d2\"> </span>As at 31 December 2025, the <span class=\"_ _2\"></span>Group control directly or indirectly the following <span class=\"_ _2\"></span>issued and fully paid ordinary and preference <span class=\"_ _2\"></span>share capital of its subsidiary undertakings, all of which are <span class=\"_ _2\"></span>incorporated in Great Britain, with the exception <span class=\"_ _2\"></span>of Albany Insurance Company (Guernsey) Limited, wh<span class=\"_ _2\"></span>ich is incorporated in Guernsey, and whose <span class=\"_ _2\"></span>operations are conducted mainly in the <span class=\"_ _2\"></span>UK. The results for all the subsidiaries <span class=\"_ _2\"></span>have been consolidated within these Financial Statements:<span class=\"_ _2d2\"> </span><table class=\"s w272 h140\" id=\"_ac046b12-a9ae-4233-bec6-20094599b617\"><tr><td></td><td class=\"t m0 x881 h8b y234a ffb fs11 fc7 sc0 ls1 ws0\">Regist<span class=\"_ _2\"></span>ered </td><td></td><td></td><td class=\"t m0 x882 h86 y234b ff16 fs11 fc7 sc0 ls1 ws0\">Proportion of </td><td></td></tr><tr><td></td><td class=\"t m0 x881 h86 y234c ff16 fs11 fc7 sc0 ls1 ws0\">office </td><td></td><td></td><td class=\"t m0 x882 h8b y234d ffb fs11 fc7 sc0 ls1 ws0\">nominal value </td><td></td></tr><tr><td class=\"t m0 x1b5 h8b y234e ffb fs11 fc7 sc0 ls1 ws0\">Name of subsidiary company<span class=\"_ _2d2\"> </span></td><td class=\"c n x883 y234f w273 h104\"><div class=\"t m0 x1b6 h8b y2180 ffb fs11 fc7 sc0 ls1 ws0\">address<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x884 y234f w274 h104\"><div class=\"t m0 x1b6 h8b y2180 ffb fs11 fc7 sc0 ls1 ws0\">LSL holding<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x885 y234f w275 h104\"><div class=\"t m0 x1b6 h8b y2180 ffb fs11 fc7 sc0 ls1 ws0\">LSL Shareholder<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x886 y234f w276 h104\"><div class=\"t m0 x1b6 h8b y2180 ffb fs11 fc7 sc0 ls1 ws0\">of shares held<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x887 y234f w277 h104\"><div class=\"t m0 x1b6 h8b y2180 ffb fs11 fc7 sc0 ls1 ws0\">Nature of business<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2350 w278 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Lending Solutions Holdings Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x888 y2350 w279 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x889 y2350 w27a he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Direct<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x88a y2350 w27b he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">LSL Property Services plc<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x88b y2350 w27c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x88c y2350 w27d he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Holding Company<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2351 w27e he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Lending Solutions Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x88d y2351 w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x88e y2351 w27f he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indir<span class=\"_ _2\"></span>ect<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x88f y2351 w278 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Lending Solutions Holdings Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x890 y2351 w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x891 y2351 w280 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _0\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h11 y2352 ffb fs8 fc3 sc0 ls1 ws0\">Financial Services<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y2353 w281 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Advance Mortg<span class=\"_ _2\"></span>age Funding Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x892 y2353 w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x893 y2353 w27a he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Direct<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x894 y2353 w27b he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">LSL Property Services plc<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x895 y2353 w27c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x896 y2353 w282 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Financial Services<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h13 y2354 ffd fs8 fc3 sc0 ls1 ws0\">Direct Lif<span class=\"_ _2\"></span>e and P<span class=\"_ _2\"></span>ensions Services </td><td class=\"c n x883 y2355 w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x897 y2355 w283 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x898 y2355 w284 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Direct Lif<span class=\"_ _0\"></span>e Quote Holdings Ltd<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x899 y2355 w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x89a y2355 w285 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Financial Services<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h13 y2356 ffd fs8 fc3 sc0 ls1 ws0\">Limited<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y2357 w286 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Direct Lif<span class=\"_ _2\"></span>e Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x89b y2357 w279 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x89c y2357 w283 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x89d y2357 w287 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Direct Lif<span class=\"_ _2\"></span>e and Pensions Services<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x886 y2357 w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x89e y2357 w288 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _2\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x89f h13 y2358 ffd fs8 fc3 sc0 ls1 ws0\">Limited<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y2359 w289 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Direct Lif<span class=\"_ _2\"></span>e Quote Holdings Limit<span class=\"_ _2\"></span>ed<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8a0 y2359 w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8a1 y2359 w27a he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Direct<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x450 y2359 w28a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">LSL Pr<span class=\"_ _2\"></span>operty Services plc<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8a2 y2359 w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8a3 y2359 w27d he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Holding Company<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y235a w28b he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Lif<span class=\"_ _2\"></span>eQuote Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8a0 y235a w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8a4 y235a w28c he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8a5 y235a w28d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Direct Life and P<span class=\"_ _2\"></span>ensions Services<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x886 y235a w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x89e y235a w288 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _2\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x89f h13 y235b ffd fs8 fc3 sc0 ls1 ws0\">Limited<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y235c w28e he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Reeds Rains Financial Services Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8a6 y235c w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8a7 y235c w28c he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8a8 y235c w28f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Reeds Rains Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8a9 y235c w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8aa y235c w285 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Financial Services<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h13 y235d ffd fs8 fc3 sc0 ls1 ws0\">Firs<span class=\"_ _2\"></span>t Complete Limited<span class=\"ffc\"> </span></td><td class=\"t m0 x881 h13 y235d ffd fs8 fc3 sc0 ls1 ws0\">1<span class=\"ffc\"> </span></td><td class=\"t m0 x8ab h14 y235d ffc fs8 fc3 sc0 ls1 ws0\">Indirect </td><td class=\"t m0 x89f h13 y235d ffd fs8 fc3 sc0 ls1 ws0\">Lending Solutions Holdings Limited<span class=\"ffc\"> </span></td><td class=\"t m0 x882 h13 y235d ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"ffc\"> </span></td><td class=\"t m0 x8ac h14 y235d ffc fs8 fc3 sc0 ls1 ws0\">Financial Services </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x8ac h14 y235e ffc fs8 fc3 sc0 ls1 ws0\">and Holding </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x8ac h14 y235f ffc fs8 fc3 sc0 ls1 ws0\">Company<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2360 w290 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Linear W<span class=\"_ _2\"></span>ealth Management Limit<span class=\"_ _2\"></span>ed<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ad y2360 w279 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ae y2360 w283 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8af y2360 w291 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Linear Financial Services Holdings<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x886 y2360 w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b0 y2360 w292 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _0\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x89f h13 y2361 ffd fs8 fc3 sc0 ls1 ws0\">Limited<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x1b5 h13 y2362 ffd fs8 fc3 sc0 ls1 ws0\">Linear Financial Services Holdings </td><td class=\"c n x883 y2363 w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b1 y2363 w28c he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b2 y2363 w293 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">First Complete Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b3 y2363 w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b4 y2363 w27d he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Holding Company<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h13 y2364 ffd fs8 fc3 sc0 ls1 ws0\">Limited<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x1b5 h13 y2365 ffd fs8 fc3 sc0 ls1 ws0\">Linear Mortgage Ne<span class=\"_ _2\"></span>twork Holdings </td><td class=\"c n x883 y2366 w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b1 y2366 w28c he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b2 y2366 w293 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">First Complete Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b3 y2366 w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b4 y2366 w27d he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Holding Company<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h13 y2367 ffd fs8 fc3 sc0 ls1 ws0\">Limited<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y2368 w294 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Linear Mortgage Ne<span class=\"_ _2\"></span>twork Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b5 y2368 w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b6 y2368 w283 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b7 y2368 w295 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Linear Mortgage Network Holdings<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x886 y2368 w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b0 y2368 w282 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Financial Services<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x89f h13 y2369 ffd fs8 fc3 sc0 ls1 ws0\">Limited<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y236a w296 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Mortgage G<span class=\"_ _2\"></span>ym Solutions Lt<span class=\"_ _2\"></span>d.<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b8 y236a w279 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b9 y236a w27a he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Direct<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ba y236a w27b he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">LSL Property Services plc<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8bb y236a w27c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8bc y236a w297 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h13 y236b ffd fs8 fc3 sc0 ls1 ws0\">Per<span class=\"_ _2\"></span>sonal T<span class=\"_ _6\"></span>ouch Administration Services </td><td class=\"c n x883 y236c w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b1 y236c w28c he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b2 y236c w298 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Personal T<span class=\"_ _6\"></span>ouch Financial Services<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x886 y236c w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b0 y236c w282 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Financial Services<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h13 y236d ffd fs8 fc3 sc0 ls1 ws0\">Limited<span class=\"_ _2d2\"> </span></td><td></td><td></td><td class=\"t m0 x89f h13 y236d ffd fs8 fc3 sc0 ls1 ws0\">Limited<span class=\"_ _2d2\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x1b5 h14 y236e ffc fs8 fc3 sc0 ls1 ws0\">Per<span class=\"_ _2\"></span>sonal T<span class=\"_ _6\"></span>ouch Financial Services </td><td class=\"c n x883 y236f w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b1 y236f w27a he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Direct<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8bd y236f w299 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">LSL Pr<span class=\"_ _2\"></span>operty Services plc<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8be y236f w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8bf y236f w285 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Financial Services<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h13 y2370 ffd fs8 fc3 sc0 ls1 ws0\">Limited<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td class=\"t m0 x8ac h14 y2371 ffc fs8 fc3 sc0 ls1 ws0\">and Holding </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x8ac h14 y2372 ffc fs8 fc3 sc0 ls1 ws0\">Company<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2373 w29a he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Qualis W<span class=\"_ _2\"></span>ealth Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8c0 y2373 w279 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8c1 y2373 w27a he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Direct<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8bd y2345 w299 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">LSL Pr<span class=\"_ _2\"></span>operty Services plc<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8be y2345 w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8bf y2345 w29b he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2374 w29c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>enetLime Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8c2 y2374 w279 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8c3 y2374 w29d he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Direct<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8bd y2346 w299 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">LSL Pr<span class=\"_ _2\"></span>operty Services plc<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8be y2346 w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8bf y2346 w285 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Financial Services<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h2e y2375 ff16 fs8 fc3 sc0 ls1 ws0\">Surveying &amp; V<span class=\"_ _0\"></span>aluation<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr></table><table class=\"s w29e h141\" id=\"_f2a0b95b-5d7b-4997-866a-05127d79171c\"><tr><td></td><td class=\"t m0 x8c4 h8b y2376 ffb fs11 fc7 sc0 ls1 ws0\">Regist<span class=\"_ _2\"></span>ered </td><td></td><td></td><td class=\"t m0 x8c5 h86 y2377 ff16 fs11 fc7 sc0 ls1 ws0\">Proportion of </td><td></td></tr><tr><td></td><td class=\"t m0 x8c4 h86 y2378 ff16 fs11 fc7 sc0 ls1 ws0\">office </td><td></td><td></td><td class=\"t m0 x8c5 h8b y2379 ffb fs11 fc7 sc0 ls1 ws0\">nominal value </td><td></td></tr><tr><td class=\"t m0 x206 h8b y237a ffb fs11 fc7 sc0 ls1 ws0\">Name of subsidiary company<span class=\"_ _2d2\"> </span></td><td class=\"c n x8c6 y237b w273 h104\"><div class=\"t m0 x1b6 h8b y2180 ffb fs11 fc7 sc0 ls1 ws0\">address</div></td><td class=\"c n x8c7 y237b w274 h104\"><div class=\"t m0 x1b6 h8b y2180 ffb fs11 fc7 sc0 ls1 ws0\">LSL holding</div></td><td class=\"c n x8c8 y237b w275 h104\"><div class=\"t m0 x1b6 h8b y2180 ffb fs11 fc7 sc0 ls1 ws0\">LSL Shareholder<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8c9 y237c w276 h104\"><div class=\"t m0 x1b6 h8b y2180 ffb fs11 fc7 sc0 ls1 ws0\">of shares held</div></td><td class=\"c n x8ca y237c w277 h104\"><div class=\"t m0 x1b6 h8b y2180 ffb fs11 fc7 sc0 ls1 ws0\">Nature of business<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x206 h14 y237d ffc fs8 fc3 sc0 ls1 ws0\">Albany Insur<span class=\"_ _2\"></span>ance Company<span class=\"_ _2d2\"> </span></td><td class=\"c n x8c6 y237e w15 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">5<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8cb y237e w27a he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Direct</div></td><td class=\"c n x8cc y237e w299 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">LSL Pr<span class=\"_ _2\"></span>operty Services plc<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8cd y237e w27c he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ce y237e w29f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Captive Insurer<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x206 h13 y237f ffd fs8 fc3 sc0 ls1 ws0\">(Guernsey) <span class=\"_ _43\"> </span> <span class=\"_ _18\"></span>Limited<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y2380 w2a0 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">e.surv Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8cf y2380 w15 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">4<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8d0 y2380 w27a he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Direct</div></td><td class=\"c n x8d1 y2380 w299 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">LSL Pr<span class=\"_ _2\"></span>operty Services plc<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8d2 y2380 w271 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8d3 y2380 w2a1 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Chartered<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x8d4 h14 y2381 ffc fs8 fc3 sc0 ls1 ws0\">Surveyor<span class=\"_ _2\"></span>s<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m0 x206 h2e y2382 ff16 fs8 fc3 sc0 ls1 ws0\">Surveying &amp; V<span class=\"_ _0\"></span>aluation \u2013 Asset Management<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y2383 w2a2 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">LSL Corpora<span class=\"_ _2\"></span>te Client Services Limited</div></td><td class=\"c n x8d5 y2383 w279 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8d6 y2383 w2a3 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Dir<span class=\"_ _2\"></span>ect</div></td><td class=\"c n x8d7 y2383 w2a4 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">LSL Property Services plc<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8d8 y2383 w271 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8d9 y2383 w2a5 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Asset<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x8d4 h14 y2384 ffc fs8 fc3 sc0 ls1 ws0\">Management<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y2385 w2a6 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">St T<span class=\"_ _0\"></span>rinity Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8c0 y2385 w279 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8c1 y2385 w27a he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Direct</div></td><td class=\"c n x8d1 y2386 w299 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">LSL Pr<span class=\"_ _2\"></span>operty Services plc<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8d2 y2386 w271 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8d3 y2386 w29b he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2387 w2a7 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>empleton LP<span class=\"_ _0\"></span>A Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8da y2387 w279 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8db y2387 w283 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Indirect<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8dc y2387 w2a8 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">First Complete Limit<span class=\"_ _2\"></span>ed<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8dd y2387 w271 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8de y2387 w2a5 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Asset<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x8d4 h14 y2388 ffc fs8 fc3 sc0 ls1 ws0\">Management<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m0 x206 h2e y2389 ff16 fs8 fc3 sc0 ls1 ws0\">Esta<span class=\"_ _2\"></span>te Agency Fr<span class=\"_ _2\"></span>anchise \u2013 Residential Sales and Le<span class=\"_ _2\"></span>ttings<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y238a w2a9 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Airport Lettings Stans<span class=\"_ _2\"></span>ted Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8df y238a w279 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8e0 y238a w283 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Indirect<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8e1 y238a w2aa he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">JNP (Sur<span class=\"_ _1\"></span>vey<span class=\"_ _2\"></span>ors) Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8e2 y238a w27c he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8e3 y238a w288 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _2\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y238b w2ab he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Bawtry Lettings and Sales Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8e4 y238b w15 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8e5 y238b w28c he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Indirect</div></td><td class=\"c n x8e6 y238b w2ac he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">your<span class=\"_ _2\"></span>-move.co.uk Limit<span class=\"_ _2\"></span>ed<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8e7 y238b w271 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8e8 y238b w280 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _0\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y238c w2ad he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Brown North E<span class=\"_ _2\"></span>ast Lettings L<span class=\"_ _2\"></span>td<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8e9 y238c w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ea y238c w28c he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect</div></td><td class=\"c n x8eb y238c w2ac he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">your<span class=\"_ _2\"></span>-move.c<span class=\"_ _2\"></span>o.uk Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ec y238c w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ed y238c w29b he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x206 h13 y238d ffd fs8 fc3 sc0 ls1 ws0\">Charterhouse Managemen<span class=\"_ _2\"></span>t (UK) </td><td class=\"c n x8c6 y238e w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8cb y238e w28c he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect</div></td><td class=\"c n x8ee y238e w2ae he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">your-mov<span class=\"_ _2\"></span>e.co.uk Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ef y238e w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8f0 y238e w292 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _0\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x206 h13 y238f ffd fs8 fc3 sc0 ls1 ws0\">Limited<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y2390 w2af he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">David Fr<span class=\"_ _2\"></span>ost Est<span class=\"_ _2\"></span>ate Ag<span class=\"_ _2\"></span>ents Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8f1 y2390 w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8f2 y2390 w28c he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8f3 y2390 w2b0 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Vitalhandy Enterprises Limit<span class=\"_ _2\"></span>ed<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8f4 y2390 w27c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8f5 y2390 w292 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _0\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2391 w2b1 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Davis T<span class=\"_ _6\"></span>ate Lt<span class=\"_ _2\"></span>d<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8c0 y2391 w279 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8c1 y2391 w283 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8f6 y2391 w2b2 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">JNP (Sur<span class=\"_ _1\"></span>vey<span class=\"_ _2\"></span>ors) Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8f7 y2391 w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8f8 y2391 w288 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _2\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2392 w2b3 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">EA Student Lettings L<span class=\"_ _2\"></span>td<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8f9 y2392 w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8fa y2392 w28c he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect</div></td><td class=\"c n x8fb y2392 w2ac he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">your<span class=\"_ _2\"></span>-move.c<span class=\"_ _2\"></span>o.uk Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8fc y2392 w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8fd y2392 w29b he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2393 w2b4 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Eas<span class=\"_ _2\"></span>tside Property De<span class=\"_ _2\"></span>velopments L<span class=\"_ _2\"></span>td</div></td><td class=\"c n x8fe y2393 w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ff y2393 w27f he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indir<span class=\"_ _2\"></span>ect</div></td><td class=\"c n x900 y2393 w2b5 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">your-mov<span class=\"_ _2\"></span>e.co.uk Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x901 y2393 w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x902 y2393 w280 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _0\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2394 w2b6 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Fourlet (Y<span class=\"_ _6\"></span>ork) Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8c0 y2394 w279 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8c1 y2394 w283 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect</div></td><td class=\"c n x8f6 y2394 w2b7 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Reeds Rains Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x903 y2394 w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x904 y2394 w288 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _2\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2395 w2b8 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">GFEA Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x905 y2395 w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x906 y2395 w28c he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x907 y2395 w2b9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">JNP (Surveyor<span class=\"_ _2\"></span>s) Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x908 y2395 w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x909 y2395 w280 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _0\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2396 w119 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Guardian Pr<span class=\"_ _2\"></span>operty Lettings Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x90a y2396 w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x90b y2396 w28c he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect</div></td><td class=\"c n x90c y2396 w2b7 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Reeds Rains Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x90d y2396 w27c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x90e y2396 w288 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _2\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2397 w2ba he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Hawes &amp; Co Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x90f y2397 w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x910 y2397 w28c he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x89d y2397 w2bb he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">JNP (Surveyors) Limit<span class=\"_ _2\"></span>ed<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x911 y2397 w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x912 y2397 w288 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _2\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x913 y2398 w2bc he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Hawes &amp; Co (Thames Ditton) Limit<span class=\"_ _2\"></span>ed</div></td><td class=\"c n x914 y2398 w279 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x915 y2398 w283 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x916 y2398 w2bd he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">JNP (Sur<span class=\"_ _1\"></span>vey<span class=\"_ _2\"></span>ors) Limit<span class=\"_ _2\"></span>ed<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x917 y2398 w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8de y2398 w288 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _2\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x206 h13 y2399 ffd fs8 fc3 sc0 ls1 ws0\">Headwa<span class=\"_ _2\"></span>y Property Manag<span class=\"_ _2\"></span>ement </td><td class=\"c n x8c6 y239a w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8cb y239a w28c he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect</div></td><td class=\"c n x8ee y239a w28f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Reeds Rains Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x918 y239a w27c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x919 y239a w288 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _2\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x206 h13 y239b ffd fs8 fc3 sc0 ls1 ws0\">Limited<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y239c w2be he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Hollowa<span class=\"_ _2\"></span>ys R<span class=\"_ _2\"></span>esidential Lt<span class=\"_ _2\"></span>d<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x91a y239c w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x91b y239c w28c he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect</div></td><td class=\"c n x91c y239c w2bf he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">your-mo<span class=\"_ _2\"></span>ve.co.uk Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x91d y239c w27c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x91e y239c w292 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _0\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y239d w2c0 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Home and Student Link Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x91f y239d w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x920 y239d w28c he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect</div></td><td class=\"c n x921 y239d w2ac he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">your<span class=\"_ _2\"></span>-move.c<span class=\"_ _2\"></span>o.uk Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x922 y239d w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x923 y239d w29b he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y239e w2c1 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Homef<span class=\"_ _2\"></span>ast Pr<span class=\"_ _2\"></span>operty Services Limited</div></td><td class=\"c n x924 y239e w279 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x925 y239e w27f he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indir<span class=\"_ _2\"></span>ect</div></td><td class=\"c n x926 y239e w278 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Lending Solutions Holdings Limited</div></td><td class=\"c n x927 y239e w1ce he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">77.5%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x928 y239e w2c2 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Conv<span class=\"_ _2\"></span>eyancing<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x8d4 h13 y239f ffd fs8 fc3 sc0 ls1 ws0\">Pack<span class=\"_ _2\"></span>aging<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y23a0 w2c3 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Hydeg<span class=\"_ _2\"></span>ate Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x929 y23a0 w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x92a y23a0 w28c he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x92b y23a0 w2aa he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">JNP (Sur<span class=\"_ _1\"></span>vey<span class=\"_ _2\"></span>ors) Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x92c y23a0 w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x92d y23a0 w288 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _2\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y23a1 w2c4 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">ICIEA Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x92e y23a1 w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x92f y23a1 w28c he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect</div></td><td class=\"c n x930 y23a1 w2c5 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">LSLi Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x931 y23a1 w27c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x932 y23a1 w2c6 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non-T<span class=\"_ _2\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y23a2 w2c7 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Inter Coun<span class=\"_ _2\"></span>ty Lettings Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x933 y23a2 w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x934 y23a2 w28c he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x935 y23a2 w2c8 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">JNP (Surveyors) Limit<span class=\"_ _2\"></span>ed<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x936 y23a2 w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x937 y23a2 w288 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _2\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y23a3 w2c9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">IQ Pr<span class=\"_ _2\"></span>operty (Hull) Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8c0 y23a3 w279 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8c1 y23a3 w283 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect</div></td><td class=\"c n x8f6 y23a3 w2b7 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Reeds Rains Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x903 y23a3 w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x904 y23a3 w288 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _2\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y23a4 w2ca he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">JNP Esta<span class=\"_ _2\"></span>te Agents Limit<span class=\"_ _2\"></span>ed<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x938 y23a4 w279 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x939 y23a4 w283 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect</div></td><td class=\"c n x93a y23a4 w2c5 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">LSLi Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x93b y23a4 w27c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x93c y23a4 w292 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _0\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x206 h13 y23a5 ffd fs8 fc3 sc0 ls1 ws0\">JNP Esta<span class=\"_ _2\"></span>te Agents (P<span class=\"_ _2\"></span>rinces Risborough) </td><td class=\"c n x8c6 y23a6 w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8cb y23a6 w28c he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8ee y23a6 w2aa he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">JNP (Sur<span class=\"_ _1\"></span>vey<span class=\"_ _2\"></span>ors) Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x93d y23a6 w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x93e y23a6 w288 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _2\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x206 h13 y23a7 ffd fs8 fc3 sc0 ls1 ws0\">Limited<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y23a8 w2cb he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">JNP (Residen<span class=\"_ _2\"></span>tial Lettings) Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x93f y23a8 w279 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x940 y23a8 w283 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x941 y23a8 w2cc he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">JNP (Surveyor<span class=\"_ _2\"></span>s) Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x942 y23a8 w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x943 y23a8 w297 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y23a9 w2b9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">JNP (Surveyor<span class=\"_ _2\"></span>s) Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x944 y23a9 w279 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x945 y23a9 w283 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect</div></td><td class=\"c n x946 y23a9 w2c5 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">LSLi Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x947 y23a9 w27c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x948 y23a9 w2cd he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _0\"></span>rading and<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x8d4 h14 y23aa ffc fs8 fc3 sc0 ls1 ws0\">Holding Company<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y23ab w2ce he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Kent P<span class=\"_ _2\"></span>roperty Solutions Limit<span class=\"_ _2\"></span>ed<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8cf y23ab w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8d0 y23ab w28c he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect</div></td><td class=\"c n x949 y23ab w2ac he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">your<span class=\"_ _2\"></span>-move.c<span class=\"_ _2\"></span>o.uk Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x94a y23ab w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x94b y23ab w288 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _2\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w2cf he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">LSL Land &amp; New Homes Lt<span class=\"_ _2\"></span>d<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x94c y20b6 w279 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x94d y20b6 w283 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect</div></td><td class=\"c n x94e y20b6 w2bf he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">your<span class=\"_ _2\"></span>-move.co.uk Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x94f y20b6 w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x950 y20b6 w2d0 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Residen<span class=\"_ _2\"></span>tial Sales<span class=\"_ _2d2\"> </span></div></td></tr></table><table class=\"s w2d1 h142\" id=\"_1c31cc64-9762-4cd2-84db-bc0b667d4238\"><tr><td></td><td class=\"t m0 x881 h8b y23ac ffb fs11 fc7 sc0 ls1 ws0\">Regist<span class=\"_ _2\"></span>ered </td><td></td><td></td><td class=\"t m0 x882 h86 y23ad ff16 fs11 fc7 sc0 ls1 ws0\">Proportion of </td><td></td></tr><tr><td></td><td class=\"t m0 x881 h86 y23ae ff16 fs11 fc7 sc0 ls1 ws0\">office </td><td></td><td></td><td class=\"t m0 x882 h8b y23af ffb fs11 fc7 sc0 ls1 ws0\">nominal value </td><td></td></tr><tr><td class=\"t m0 x1b5 h8b y23b0 ffb fs11 fc7 sc0 ls1 ws0\">Name of subsidiary company<span class=\"_ _2d2\"> </span></td><td class=\"c n x883 y23b1 w273 h104\"><div class=\"t m0 x1b6 h8b y2180 ffb fs11 fc7 sc0 ls1 ws0\">address</div></td><td class=\"c n x884 y23b1 w274 h104\"><div class=\"t m0 x1b6 h8b y2180 ffb fs11 fc7 sc0 ls1 ws0\">LSL holding</div></td><td class=\"c n x885 y23b1 w275 h104\"><div class=\"t m0 x1b6 h8b y2180 ffb fs11 fc7 sc0 ls1 ws0\">LSL Shareholder<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x886 y23b2 w276 h104\"><div class=\"t m0 x1b6 h8b y2180 ffb fs11 fc7 sc0 ls1 ws0\">of shares held</div></td><td class=\"c n x887 y23b2 w277 h104\"><div class=\"t m0 x1b6 h8b y2180 ffb fs11 fc7 sc0 ls1 ws0\">Nature of business<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y23b3 w2d2 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Lauristons Es<span class=\"_ _2\"></span>tat<span class=\"_ _2\"></span>e Agents Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x951 y23b3 w15 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x952 y23b3 w28c he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Indirect<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42d y23b3 w2c8 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">JNP (Surveyors) Limit<span class=\"_ _2\"></span>ed<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x953 y23b3 w271 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x954 y23b3 w2d3 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Non-T<span class=\"_ _2\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y23b4 w2d4 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Lawlors P<span class=\"_ _2\"></span>roperty Services Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x955 y23b4 w279 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x956 y23b4 w283 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Indirect<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x957 y23b4 w2bb he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">JNP (Surveyors) Limit<span class=\"_ _2\"></span>ed<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x958 y23b4 w271 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x92d y23b4 w288 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _2\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y23b5 w2d5 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">LetCo Group Limit<span class=\"_ _2\"></span>ed<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x959 y23b5 w279 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x95a y23b5 w283 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Indirect</div></td><td class=\"c n x95b y23b5 w2ae he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">your-mov<span class=\"_ _2\"></span>e.co.uk Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x95c y23b5 w271 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x95d y23b5 w27d he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Holding Company<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y23b6 w2d6 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">LetCo Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x95e y23b6 w15 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x95f y23b6 w28c he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Indirect</div></td><td class=\"c n x960 y23b6 w2d7 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">LetCo Group Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x961 y23b6 w271 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x962 y23b6 w280 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _0\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y23b7 w2d8 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Lets Move P<span class=\"_ _2\"></span>roperty Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x94c y23b7 w279 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x94d y23b7 w283 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Indirect</div></td><td class=\"c n x94e y23b7 w2bf he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">your<span class=\"_ _2\"></span>-move.co.uk Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x94f y23b7 w271 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x950 y23b7 w292 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _0\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y23b8 w2d9 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Longshoot Pr<span class=\"_ _2\"></span>operties Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x963 y23b8 w279 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x964 y23b8 w283 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Indirect</div></td><td class=\"c n x965 y23b8 w2b5 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">your-mov<span class=\"_ _2\"></span>e.co.uk Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x93b y23b8 w27c he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x93c y23b8 w292 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _0\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y23b9 w2c5 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">LSLi Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x966 y23b9 w279 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x967 y23b9 w27a he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Direct</div></td><td class=\"c n x8bd y23ba w299 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">LSL Pr<span class=\"_ _2\"></span>operty Services plc<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8be y23ba w271 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8bf y23ba w2da he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Estat<span class=\"_ _2\"></span>e Agency<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x8ac h14 y23bb ffc fs8 fc3 sc0 ls1 ws0\">Franchising and </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x8ac h14 y23bc ffc fs8 fc3 sc0 ls1 ws0\">Holding Company<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y23bd w2db he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">New Daff<span class=\"_ _2\"></span>odil Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x90a y23bd w15 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x90b y23bd w27a he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Direct</div></td><td class=\"c n x8bd y23be w299 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">LSL Pr<span class=\"_ _2\"></span>operty Services plc<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8be y23be w271 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8bf y23be w29b he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y23bf w2dc he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">New Let Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x968 y23bf w15 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x969 y23bf w28c he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Indirect</div></td><td class=\"c n x496 y23bf w2dd he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">your<span class=\"_ _2\"></span>-move.co.uk Limit<span class=\"_ _2\"></span>ed<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x961 y23bf w271 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x962 y23bf w280 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _0\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y23c0 w2de he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Oakley Lettings Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x96a y23c0 w15 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x96b y23c0 w28c he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Indirect<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x96c y23c0 w2aa he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">JNP (Sur<span class=\"_ _1\"></span>vey<span class=\"_ _2\"></span>ors) Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x96d y23c0 w27c he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x96e y23c0 w288 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _2\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h13 y23c1 ffd fs8 fc3 sc0 ls1 ws0\">Paul Gr<span class=\"_ _2\"></span>aham Lettings &amp; </td><td class=\"c n x883 y23c2 w15 heb\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b1 y23c2 w28c heb\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8b2 y23c2 w2aa heb\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">JNP (Sur<span class=\"_ _1\"></span>vey<span class=\"_ _2\"></span>ors) Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x96f y23c2 w271 heb\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x970 y23c2 w288 heb\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _2\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h13 y23c3 ffd fs8 fc3 sc0 ls1 ws0\">Management L<span class=\"_ _2\"></span>td<span class=\"_ _2d2\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y23c4 w2df he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Philip Green Lettings Limit<span class=\"_ _2\"></span>ed<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x971 y23c4 w279 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x972 y23c4 w28c he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x973 y23c4 w2bd he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">JNP (Sur<span class=\"_ _1\"></span>vey<span class=\"_ _2\"></span>ors) Limit<span class=\"_ _2\"></span>ed<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x974 y23c4 w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x975 y23c4 w288 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _2\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y23c5 w2e0 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">PHP Lettings Scotland Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x976 y23c5 w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x977 y23c5 w283 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect</div></td><td class=\"c n x978 y23c5 w2b5 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">your-mov<span class=\"_ _2\"></span>e.co.uk Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x979 y23c5 w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x97a y23c5 w280 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _0\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y23c6 w2e1 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Pres<span class=\"_ _2\"></span>tons Lettings L<span class=\"_ _2\"></span>td<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x97b y23c6 w279 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x97c y23c6 w283 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect</div></td><td class=\"c n x97d y23c6 w2b7 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Reeds Rains Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x97e y23c6 w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x97f y23c6 w288 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _2\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y23c7 w2e2 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Pyg<span class=\"_ _2\"></span>ott &amp; Crone Lincoln Lettings Limit<span class=\"_ _2\"></span>ed</div></td><td class=\"c n x980 y23c7 w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x981 y23c7 w28c he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect</div></td><td class=\"c n x982 y23c7 w2ac he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">your<span class=\"_ _2\"></span>-move.c<span class=\"_ _2\"></span>o.uk Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x983 y23c7 w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x984 y23c7 w29b he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y23c8 w2e3 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Reeds Rains Limit<span class=\"_ _2\"></span>ed<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x985 y23c8 w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x986 y23c8 w27a he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Direct</div></td><td class=\"c n x8bd y23c8 w299 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">LSL Pr<span class=\"_ _2\"></span>operty Services plc<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8be y23c8 w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8bf y23c8 w2da he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Estat<span class=\"_ _2\"></span>e Agency<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x8ac h14 y23c9 ffc fs8 fc3 sc0 ls1 ws0\">Franchising and </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x8ac h14 y23ca ffc fs8 fc3 sc0 ls1 ws0\">Holding Company<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y23cb w2e4 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Reeds Rains Cleckhea<span class=\"_ _2\"></span>ton Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x987 y23cb w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x988 y23cb w28c he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect</div></td><td class=\"c n x989 y23cb w28f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Reeds Rains Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x98a y23cb w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x98b y23cb w297 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y23cc w2e5 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Simply Let Lt<span class=\"_ _2\"></span>d.<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x98c y23cc w279 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">3<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x98d y23cc w283 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect</div></td><td class=\"c n x98e y23cc w2ac he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">your<span class=\"_ _2\"></span>-move.co.uk Limit<span class=\"_ _2\"></span>ed<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x98f y23cc w27c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x990 y23cc w288 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _2\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y23cd w2e6 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Thomas Morris Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x991 y23cd w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x992 y23cd w28c he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect</div></td><td class=\"c n x993 y23cd w2c5 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">LSLi Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x994 y23cd w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x995 y23cd w292 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _0\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y23ce w2e7 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>op-Let Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x95e y23ce w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x95f y23ce w28c he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect</div></td><td class=\"c n x960 y23ce w2d7 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">LetCo Group Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x961 y23ce w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x962 y23ce w280 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _0\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y23cf w2e8 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Vitalhandy Ent<span class=\"_ _2\"></span>erprises Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x996 y23cf w279 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x997 y23cf w283 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect</div></td><td class=\"c n x88a y23cf w2c5 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">LSLi Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x998 y23cf w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x999 y23cf w27d he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Holding Company<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y23d0 w2e9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">W<span class=\"_ _2\"></span>arners Letting Ag<span class=\"_ _2\"></span>ency Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99a y23d0 w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99b y23d0 w28c he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99c y23d0 w2b9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">JNP (Surveyor<span class=\"_ _2\"></span>s) Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99d y23d0 w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99e y23d0 w292 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _0\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y23d1 w2ea he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Y<span class=\"_ _0\"></span>ates Lettings Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x914 y23d1 w279 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x915 y23d1 w283 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indirect<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x99f y23d1 w2b9 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">JNP (Surveyor<span class=\"_ _2\"></span>s) Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a0 y23d1 w27c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a1 y23d1 w292 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non T<span class=\"_ _0\"></span>rading<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y23d2 w2ac he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">your<span class=\"_ _2\"></span>-move.c<span class=\"_ _2\"></span>o.uk Limited<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8d5 y23d2 w279 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">1<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x8d6 y23d2 w27f he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Indir<span class=\"_ _2\"></span>ect</div></td><td class=\"c n x9a2 y23d2 w278 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Lending Solutions Holdings Limited</div></td><td class=\"c n x9a3 y23d2 w271 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">100%<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9a4 y23d2 w2eb he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Est<span class=\"_ _2\"></span>ate Agency<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x8ac h14 y23d3 ffc fs8 fc3 sc0 ls1 ws0\">Franchising and </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x8ac h14 y23d4 ffc fs8 fc3 sc0 ls1 ws0\">Holding Company<span class=\"_ _2d2\"> </span></td></tr></table>Registered <span class=\"_ _2\"></span>office addresses<span class=\"_ _2\"></span>:<span class=\"_ _2d2\"> </span>1. Victoria House Hampshire Court, Scotswood <span class=\"_ _2\"></span>Road, Newcastle Upon Tyne, England, NE4 7YJ<span class=\"_ _2d2\"> </span>2. Howard House, 3 St Mary\u2019s <span class=\"_ _2\"></span>Court, Blossom Street, York, YO24 1AH<span class=\"_ _2d2\"> </span>3. 13 Queens Road, Aberdeen, Scotland, <span class=\"_ _2\"></span>AB15 4YL<span class=\"_ _2d2\"> </span>4. Unit 1, Orion Park, Kettering, <span class=\"_ _2\"></span>Northamptonshire, England, NN15 6PP<span class=\"_ _2d2\"> </span>5. The Albany, South Esplanade, St <span class=\"_ _2\"></span>Peters Port, Guernsey, GY1 4NF<span class=\"_ _2d2\"> </span>Audi<span class=\"_ _1\"></span>t exempti<span class=\"_ _1\"></span>ons unde<span class=\"_ _1\"></span>r sec<span class=\"_ _1\"></span>tion 479a of the Co<span class=\"_ _1\"></span>mpani<span class=\"_ _1\"></span>es Act<span class=\"_ _2d2\"> </span>The following sixteen subsidiaries are exempt <span class=\"_ _2\"></span>from audit of individual accounts under section <span class=\"_ _2\"></span>479a of the Companies Act 2006:<span class=\"_ _2d2\"> </span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">David Frost Estate Agents Limited (02685937)<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">Direct Life Quote Holdings Limited (10283300)<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">ICIEA Limited (04842186)<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">JNP Estate Agents Limited (03764697)<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">Lending Solutions Holdings Limited (05095079)<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">Linear Mortgage Network Limited (05198588)<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">LSL Corporate Client Services Limited (07299192)<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">LSL Land &amp; New Homes Ltd <span class=\"_ _2\"></span>(09018581)<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">Mortgage Gym Solutions Ltd. (12460735)<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">New Daffodil Limited (02045933)<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">Personal Touch Administration Services Limited (03456365)<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">Qualis Wealth Limited (11784115)<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">Reeds Rains Financial Services Limited (08130339)<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">St Trinity Limited (07092652)<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">Templeton LPA Limited (06507759)<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">Thomas Morris Limited (04377568)<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">Linear Wealth Management Limited<span class=\"_ _2d2\"> </span></span>\u2022 <span class=\"_ _16\"> </span><span class=\"ffd fc8\">Vitalhandy Enterprises Limited</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-30": {
   "value": "36. <span class=\"_ _bc\"> </span> <span class=\"_ _18\"></span>Prior year restatements<span class=\"_ _2d2\"> </span>During the year ended 31 December <span class=\"_ _2\"></span>2025, management performed an enhanced review of <span class=\"_ _2\"></span>the Group\u2019s consolidation processes and supporting journals, including consolidation entries recorded in <span class=\"_ _2\"></span>connection with disposals completed in 2023 <span class=\"_ _2\"></span>and the processing of subsidiary statutory audit adjustments within the Group consolidation.<span class=\"_ _2d2\"> </span>As a result of this review, <span class=\"_ _2\"></span>the Group has identified certain legacy consolidation <span class=\"_ _2\"></span>items which require a retrospective restatement of <span class=\"_ _2\"></span>comparative information in accordance with IAS 8.<span class=\"_ _2d2\"> </span>Disposal-related consolidation<span class=\"_ _2\"></span> entries <span class=\"_ _2\"></span>(<span class=\"_ _2\"></span>2023<span class=\"_ _2\"></span>)<span class=\"_ _2d2\"> </span>In respect of disposals completed in <span class=\"_ _2\"></span>2023, certain consolidation journals used to derecognise <span class=\"_ _2\"></span>the disposed entities\u2019 net assets were not <span class=\"_ _2\"></span>fully aligned to the agreed completion Balance <span class=\"_ _2\"></span>Sheet inputs. As a result, a lower <span class=\"_ _2\"></span>level of Net Assets was derecognised at <span class=\"_ _2\"></span>the disposal date than the completion Balance Sheet position, with residual <span class=\"_ _2\"></span>balances continuing to be reflected within certain <span class=\"_ _2\"></span>working capital balances and <span class=\"_ _2\"></span>equity.<span class=\"_ _2d2\"> </span>Subsidiar<span class=\"_ _1\"></span>y statutory audit adjustment<span class=\"_ _1\"></span>s<span class=\"_ _2d2\"> </span>In addition, following completion of certain <span class=\"_ _2\"></span>subsidiary statutory audits, statutory audit adjustments <span class=\"_ _2\"></span>were posted within subsidiary trial balances. These adjustments were assessed as not <span class=\"_ _2\"></span>material at Group level in the period <span class=\"_ _2\"></span>recorded and therefore were not reflected consistently <span class=\"_ _2\"></span>in the Group consolidation in the corresponding period. Over <span class=\"_ _2\"></span>time, in excess of ten years, the <span class=\"_ _2\"></span>cumulative effect resulted in misalignment between sub<span class=\"_ _2\"></span>sidiary statutory balances and the Group consolidation <span class=\"_ _2\"></span>opening positions, impacting retained earnings and <span class=\"_ _2\"></span>certain working capital balances. The matters identified relate to consolidation-level entries and did not arise from changes to the underlying accounting records of the Group\u2019s continuing subsidiaries in the current year.<span class=\"_ _2d2\"> </span>Accordingly, the Group has restated comparative <span class=\"_ _2\"></span>information presented, including the consolidated income <span class=\"_ _2\"></span>statement for the year ended 31 December 2024, and adjusted the <span class=\"_ _2\"></span>opening balance of equity at 1 Janu<span class=\"_ _2\"></span>ary 2024.<span class=\"_ _2d2\"> </span>The restatement has no impact on <span class=\"_ _2\"></span>the Group\u2019s consolidated cash and cash eq<span class=\"_ _2\"></span>uivalents.<span class=\"_ _2d2\"> </span>Basic and diluted earnings per share <span class=\"_ _2\"></span>for prior periods have also been restated, <span class=\"_ _2\"></span>as a result of the items above. <span class=\"_ _2\"></span>For the year to 31 December 2024, the amount of the correction for <span class=\"_ _2\"></span>basic earnings per share was an increase <span class=\"_ _2\"></span>of 0.1 pence<span class=\"_ _2d2\"> </span>As the adjustment has a material effect on the information in the statement of financial position at the beginning of the comparative period presented, the Group has presented an <span class=\"_ _2\"></span>additional statement of financial position as <span class=\"_ _2\"></span>at 1 January 2024.<span class=\"_ _2d2\"> </span>The following tables summarise the impact <span class=\"_ _2\"></span>of the restatement on the consolidated financial <span class=\"_ _2\"></span>statements.<span class=\"_ _2d2\"> </span>Group balance sheet (<span class=\"_ _2\"></span>extrac<span class=\"_ _1\"></span>ts)<span class=\"_ _2d2\"> </span><table class=\"s w2ec h143\" id=\"_e7869637-3846-4848-a25c-cb6e9a33678f\"><tr><td></td><td class=\"t m0 x582 h8b y23d5 ffb fs11 fc7 sc0 ls1 ws0\">Reported </td><td></td><td></td><td class=\"t m0 x9a5 h8b y23d5 ffb fs11 fc7 sc0 ls1 ws0\">Resta<span class=\"_ _2\"></span>ted </td></tr><tr><td></td><td class=\"t m0 x9a6 h8b y23d6 ffb fs11 fc7 sc0 ls1 ws0\">year ended </td><td class=\"t m0 x9a7 h4a y23d7 ffc fs11 fc7 sc0 ls1 ws0\">Subsidiary </td><td class=\"t m0 x9a8 h4a y23d7 ffc fs11 fc7 sc0 ls1 ws0\">Disposal-relat<span class=\"_ _2\"></span>ed </td><td class=\"t m0 x9a9 h8b y23d6 ffb fs11 fc7 sc0 ls1 ws0\">year ended </td></tr><tr><td></td><td class=\"t m0 x77b h8b y23d8 ffb fs11 fc7 sc0 ls1 ws0\">31 December </td><td class=\"t m0 x77c h4a y23d9 ffc fs11 fc7 sc0 ls1 ws0\">sta<span class=\"_ _2\"></span>tutory audit </td><td class=\"t m0 x9aa h1d y23d9 ffd fs11 fc7 sc0 ls1 ws0\">consolidation </td><td class=\"t m0 x9ab h8b y23d8 ffb fs11 fc7 sc0 ls1 ws0\">31 December </td></tr><tr><td></td><td class=\"t m0 x7b3 h8b y23da ffb fs11 fc7 sc0 ls1 ws0\">2023 </td><td class=\"t m0 x9ac h4a y23db ffc fs11 fc7 sc0 ls1 ws0\">adjustments </td><td class=\"t m0 x9ad h4a y23db ffc fs11 fc7 sc0 ls1 ws0\">entries </td><td class=\"t m0 x1b1 h8b y23da ffb fs11 fc7 sc0 ls1 ws0\">2023 </td></tr><tr><td></td><td class=\"t m0 x46a h8b y23dc ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x46b h1d y23dd ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b3 h1d y23dd ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h8b y23dc ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m0 x1b5 h11 y23de ffb fs8 fc3 sc0 ls1 ws0\">Non-current assets<span class=\"_ _167\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y23df w4c he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Pr<span class=\"_ _2\"></span>operty<span class=\"_ _0\"></span>, plant and equipment and right<span class=\"_ _0\"></span>-of-use assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9ae y23df w6b he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">6,917<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9af y23df w15 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x609 y23df w33 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x832 y23df w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">6,918<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y23e0 w1e0 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Inves<span class=\"_ _2\"></span>tment in sublease<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b0 y23e0 w26 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">1,756<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b1 y23e0 w15 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">1<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b2 y23e0 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7bc y23e0 w6b he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">1,757<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h11 y23e1 ffb fs8 fc3 sc0 ls1 ws0\">Current assets<span class=\"_ _154\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y21f7 w55 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>rade and other receiv<span class=\"_ _2\"></span>ables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b3 y21f7 w35 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">23,206<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b4 y21f7 w2c he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(760)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x68a y21f7 w33 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b5 y21f7 w3c he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">22,446<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h2e y23e2 ff16 fs8 fc3 sc0 ls1 ws0\">Current liabilities<span class=\"_ _173\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y2203 w5e he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>rade and other pay<span class=\"_ _2\"></span>ables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b6 y2203 w23 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws9b\">(30,485)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b7 y2203 w29 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(6)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x456 y2203 w2c he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(741)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b8 y2203 w23 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws9b\">(31,232)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h2e y23e3 ff16 fs8 fc3 sc0 ls1 ws0\">Non-current liabilities<span class=\"_ _176\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y2176 w60 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Pr<span class=\"_ _2\"></span>ovisions for liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b9 y2176 w1d he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws9b\">(5,647)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9ba y2176 w2c he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(225)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x485 y2176 w4f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">\u2013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x79a y2176 w1d he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws9b\">(5,872)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2177 w67 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">Net assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ae y2177 w35 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">75,945<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9bb y2177 w2c he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(989)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9bc y2177 w2c he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(741)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9bd y2177 w35 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">74,215<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h11 y23e4 ffb fs8 fc3 sc0 ls1 ws0\">Equity<span class=\"_ _13a\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y2179 w2ed he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Ret<span class=\"_ _2\"></span>ained Earnings<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9be y2179 w35 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">74,087<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9bf y2179 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(989)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7ec y2179 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(741)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9c0 y2179 w35 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">72,357<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w2ee he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>otal Equity<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9c1 y20b6 w35 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">75,945<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9c2 y20b6 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(989)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9c3 y20b6 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(741)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x22e y20b6 w35 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">74,215<span class=\"_ _2d2\"> </span></div></td></tr></table><table class=\"s w49 h144\" id=\"_0e0324d2-5dc5-4027-a18a-e45f9f6caf9f\"><tr><td></td><td class=\"t m0 x582 h8b y23e5 ffb fs11 fc7 sc0 ls1 ws0\">Reported </td><td></td><td></td><td class=\"t m0 x9a5 h8b y23e5 ffb fs11 fc7 sc0 ls1 ws0\">Resta<span class=\"_ _2\"></span>ted </td></tr><tr><td></td><td class=\"t m0 x9a6 h8b y23e6 ffb fs11 fc7 sc0 ls1 ws0\">year ended </td><td class=\"t m0 x9a7 h4a y23e7 ffc fs11 fc7 sc0 ls1 ws0\">Subsidiary </td><td class=\"t m0 x9a8 h4a y23e7 ffc fs11 fc7 sc0 ls1 ws0\">Disposal-relat<span class=\"_ _2\"></span>ed </td><td class=\"t m0 x9a9 h8b y23e6 ffb fs11 fc7 sc0 ls1 ws0\">year ended </td></tr><tr><td></td><td class=\"t m0 x77b h8b y23e8 ffb fs11 fc7 sc0 ls1 ws0\">31 December </td><td class=\"t m0 x77c h4a y23e9 ffc fs11 fc7 sc0 ls1 ws0\">sta<span class=\"_ _2\"></span>tutory audit </td><td class=\"t m0 x9aa h1d y23e9 ffd fs11 fc7 sc0 ls1 ws0\">consolidation </td><td class=\"t m0 x9ab h8b y23e8 ffb fs11 fc7 sc0 ls1 ws0\">31 December </td></tr><tr><td></td><td class=\"t m0 x7b3 h8b y23ea ffb fs11 fc7 sc0 ls1 ws0\">2024 </td><td class=\"t m0 x9ac h4a y23eb ffc fs11 fc7 sc0 ls1 ws0\">adjustments </td><td class=\"t m0 x9ad h4a y23eb ffc fs11 fc7 sc0 ls1 ws0\">entries </td><td class=\"t m0 x1b1 h8b y23ea ffb fs11 fc7 sc0 ls1 ws0\">2024 </td></tr><tr><td></td><td class=\"t m0 x46a h8b y23ec ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x46b h1d y23ed ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b3 h1d y23ed ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x1b4 h8b y23ec ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"t m0 x1b5 h11 y23ee ffb fs8 fc3 sc0 ls1 ws0\">Non-current assets<span class=\"_ _167\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y20ab w53 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Loans to fr<span class=\"_ _2\"></span>anchisees and appointed r<span class=\"_ _2\"></span>epresent<span class=\"_ _2\"></span>atives<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9c4 y20ab w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">979<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9c5 y20ab w7c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(77)<span class=\"_ _2d2\"> </span></div></td><td></td><td class=\"c n x9c6 y20ab w27 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">902<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h11 y23ef ffb fs8 fc3 sc0 ls1 ws0\">Current assets<span class=\"_ _154\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y21bf w55 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>rade and other receiv<span class=\"_ _2\"></span>ables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b3 y21bf w35 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">24,811<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b4 y21bf w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(650)<span class=\"_ _2d2\"> </span></div></td><td></td><td class=\"c n x6b4 y21bf w3c he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">24,161<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h2e y23f0 ff16 fs8 fc3 sc0 ls1 ws0\">Current liabilities<span class=\"_ _173\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y2281 w5d he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Financial liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9c7 y2281 w1d he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(5,597)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9c8 y2281 w2f he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">2<span class=\"_ _2d2\"> </span></div></td><td></td><td class=\"c n x28c y2281 w1d he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(5,595)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2203 w5e he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _0\"></span>rade and other pay<span class=\"_ _2\"></span>ables<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b6 y2203 w23 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(36,778)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9c9 y2203 w19 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">26<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x651 y2203 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(741)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9ca y2203 w23 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(37,493)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21a4 w60 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Pr<span class=\"_ _2\"></span>ovisions for liabilities<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9b9 y21a4 w1d he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(6,316)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9ba y21a4 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(236)<span class=\"_ _2d2\"> </span></div></td><td></td><td class=\"c n x9cb y21a4 w2b he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(6,552)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2176 w67 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">Net assets<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6ae y2176 w35 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">81,884<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9bb y2176 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(936)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9bc y2176 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(741)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9bd y2176 w35 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">80,207<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x1b5 h11 y23f1 ffb fs8 fc3 sc0 ls1 ws0\">Equity<span class=\"_ _13a\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y2178 w2ed he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">Ret<span class=\"_ _2\"></span>ained Earnings<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9be y2178 w35 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">80,417<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9bf y2178 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(943)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x7ec y2178 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(741)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9c0 y2178 w35 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">78,733<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w44 he3\"><div class=\"t m0 x1b6 h13 y209f ffc fs8 fc3 sc0 ls1 ws0\">Non-contr<span class=\"_ _2\"></span>olling inter<span class=\"_ _2\"></span>est<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9cc y2179 w7e he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(280)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6fd y2179 w15 he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">7<span class=\"_ _2d2\"> </span></div></td><td></td><td class=\"c n x9cd y2179 w70 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws9b\">(273)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b6 w2ee he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">T<span class=\"_ _6\"></span>otal Equity<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9c1 y20b6 w35 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">81,884<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9c2 y20b6 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(936)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9c3 y20b6 w2c he3\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">(741)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x22e y20b6 w35 he3\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">80,207<span class=\"_ _2d2\"> </span></div></td></tr></table>Group Income Statement<span class=\"ls1 ws0\"> </span>Y<span class=\"_ _2\"></span>ear ended<span class=\"_ _2\"></span> 31<span class=\"_ _2\"></span> December 2024<span class=\"_ _2d2\"> </span><table class=\"s w24d h145\" id=\"_a4889a02-e1a1-4bc5-8ab7-dff350b67926\"><tr><td></td><td class=\"t m0 x9ce h8b y23f2 ffb fs11 fc7 sc0 ls1 ws0\">Reported </td><td></td><td class=\"t m0 x9cf h8b y23f2 ffb fs11 fc7 sc0 ls1 ws0\">Resta<span class=\"_ _2\"></span>ted </td></tr><tr><td></td><td class=\"t m0 x3f4 h8b y23f3 ffb fs11 fc7 sc0 ls1 ws0\">year ended </td><td class=\"t m0 x9d0 h4a y23f4 ffc fs11 fc7 sc0 ls1 ws0\">Subsidiary </td><td class=\"t m0 x9d1 h8b y23f3 ffb fs11 fc7 sc0 ls1 ws0\">year ended </td></tr><tr><td></td><td class=\"t m0 x9d2 h8b y23f5 ffb fs11 fc7 sc0 ls1 ws0\">31 December </td><td class=\"t m0 x9d3 h4a y23f6 ffc fs11 fc7 sc0 ls1 ws0\">sta<span class=\"_ _2\"></span>tutory audit </td><td class=\"t m0 x4a6 h8b y23f5 ffb fs11 fc7 sc0 ls1 ws0\">31 December </td></tr><tr><td></td><td class=\"t m0 x1ff h8b y23f7 ffb fs11 fc7 sc0 ls1 ws0\">2024 </td><td class=\"t m0 x9d4 h4a y23f8 ffc fs11 fc7 sc0 ls1 ws0\">adjustments </td><td class=\"t m0 x3af h8b y23f7 ffb fs11 fc7 sc0 ls1 ws0\">2024 </td></tr><tr><td></td><td class=\"t m0 x203 h8b y23f9 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x204 h1d y23fa ffd fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td><td class=\"t m0 x205 h8b y23f9 ffb fs11 fc7 sc0 ls1 ws0\">\u00a3\u2019000<span class=\"_ _2d2\"> </span></td></tr><tr><td class=\"c n x1b7 y21bf w1f4 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Rev<span class=\"_ _2\"></span>enue<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9d5 y21bf w16 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">173,175<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9d6 y21bf w27 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">143<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x242 y21bf w16 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">173,318<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20ae w22 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Other opera<span class=\"_ _2\"></span>ting costs<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9d7 y20ae w23 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws9b\">(35,548)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9d8 y20ae w7c he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">(90)<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9d9 y20ae w23 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">(35,638)<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20af w2ef he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Group oper<span class=\"_ _2\"></span>ating pr<span class=\"_ _2\"></span>ofit<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9da y20af w35 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">21,886<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9db y20af w19 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">53<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9dc y20af w3c he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">21,939<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y20b0 wde he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Pr<span class=\"_ _2\"></span>ofit befor<span class=\"_ _2\"></span>e ta<span class=\"_ _2\"></span>x<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x6b9 y20b0 w35 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">23,013<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9dd y20b0 w19 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">53<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9de y20b0 w35 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">23,066<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y21a4 w2f0 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Pr<span class=\"_ _2\"></span>ofit for the period fr<span class=\"_ _2\"></span>om continuing oper<span class=\"_ _2\"></span>ations<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9df y21a4 w35 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">17,766<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9e0 y21a4 w20 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">53<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9e1 y21a4 w3c he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">17,819<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2176 w2f1 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Pr<span class=\"_ _2\"></span>ofit for the period<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9e2 y2176 w35 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">17,389<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9e3 y2176 w19 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">53<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x287 y2176 w35 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">17,442<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"t m0 x206 h2e y23fb ff16 fs8 fc3 sc0 ls1 ws0\">A<span class=\"_ _2\"></span>ttributable to:<span class=\"_ _161\"> </span><span class=\"ffc\"> <span class=\"_ _ac\"> </span> <span class=\"_ _ac\"> </span> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1b7 y2178 w43 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">Owners of the par<span class=\"_ _2\"></span>ent<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9e4 y2178 w35 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">17,363<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9e5 y2178 w20 he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">46<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9e6 y2178 w35 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">17,409<span class=\"_ _2d2\"> </span></div></td></tr><tr><td class=\"c n x1b7 y2179 w44 he3\"><div class=\"t m0 x1b6 h13 y2093 ffc fs8 fc3 sc0 ls1 ws0\">Non-contr<span class=\"_ _2\"></span>olling inter<span class=\"_ _2\"></span>est<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x1c9 y2179 w19 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">26<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x42b y2179 w2f he3\"><div class=\"t m0 x1b6 h13 y2093 ffd fs8 fc3 sc0 ls1 ws0\">7<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9e7 y2179 w19 he3\"><div class=\"t m0 x1b6 h13 y2093 ffb fs8 fc3 sc0 ls1 ws0\">33<span class=\"_ _2d2\"> </span></div></td></tr><tr><td></td><td class=\"c n x9e8 y20b6 w35 heb\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">17,389<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9e9 y20b6 w20 heb\"><div class=\"t m0 x1b6 h13 y209f ffd fs8 fc3 sc0 ls1 ws0\">53<span class=\"_ _2d2\"> </span></div></td><td class=\"c n x9ea y20b6 w3c heb\"><div class=\"t m0 x1b6 h13 y209f ffb fs8 fc3 sc0 ls1 ws0\">17,442</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-31": {
   "value": "LSL PROPERTY SERVICES PLC",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-579": {
   "value": "PLC",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-32": {
   "value": "First Floor, Victoria House, Hampshire Court, East Newcastle Business Park, Scotswood Road, Newcastle Upon Tyne, NE4 7YJ ",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "en",
    "entity": "scheme:213800T4VM5VR3C7S706",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  }
 }
}