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v3.23.1

Investments in associated undertakings (Details) - GBP (£) £ in Millions |  |  | 12 Months Ended
--- | --- | --- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Investments in associated undertakings |  |  |  |  |
Balance at beginning |  |  | £ 30 |  |
Share of profit from associates (net of tax) |  |  | 9 | £ 8 | £ 8
Dividends received from associates |  |  | 4 | 4 | 12
Balance at end | £ 53 | £ 30 | 53 | 30 |
Revenue |  |  | 3,714 | 2,957 | 2,803
Profit |  |  | 232 | 263 | 186
Nippon Calmic Limited |  |  |  |  |
Investments in associated undertakings |  |  |  |  |
Balance at beginning |  |  | 29 | 27 |
Exchange differences |  |  | (1) | (2) |
Share of profit from associates (net of tax) |  |  | 8 | 8 |
Dividends received from associates |  |  | 4 | 4 |
Balance at end | £ 32 | £ 29 | 32 | 29 | £ 27
Tax expense on share of profit |  |  | 4 | 4 |
Ownership interest in associate | 49.00% | 49.00% |  |  |
Assets | £ 66 | £ 53 | 66 | 53 |
Liabilities | (33) | (24) | (33) | (24) |
Revenue |  |  | 52 | 52 |
Profit |  |  | 8 | 8 |
Individually immaterial associated undertakings |  |  |  |  |
Investments in associated undertakings |  |  |  |  |
Balance at beginning |  |  | 1 |  |
Exchange differences |  |  | (1) |  |
Acquisition |  |  | 20 | 1 |
Share of profit from associates (net of tax) |  |  | 1 |  |
Balance at end | £ 21 | £ 1 | 21 | 1 |
Unrecognised share of losses of associates |  |  | £ 1 | £ 0 |

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- Definition The amount of revenue from contracts with customers. A customer is a party that has contracted with an entity to obtain goods or services that are an output of the entity’s ordinary activities in exchange for consideration. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2022-03-24 -Paragraph 114 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2022-en-r&anchor=para_114&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2022-03-24 -Paragraph 113 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2022-en-r&anchor=para_113_a&doctype=Standard -URIDate 2022-03-24 + Details
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