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Leases (Tables)

12 Months Ended

Dec. 31, 2023

Leases

Schedule of right of use assets

​

​	​	​	​	​	​	​	​	​
​		Land and				Other
​	​	buildings	​	Vehicles1	​	equipment	​	Total
​	​	£m	​	£m	​	£m	​	£m
Net book value
At 1 January 2022		94		132		2		228
Exchange differences		—		3		—		3
Additions		69		69		—		138
Acquisition of companies and businesses1		79		115		—		194
Impairment charge3		(17)		—		—		(17)
Depreciation charge		(43)		(45)		(1)		(89)
Reclassification to property, plant and equipment2		—		(8)		—		(8)
At 31 December 2022 (retrospectively adjusted)		182		266		1		449
​	​	​	​	​	​	​	​	​
At 1 January 2023		182		266		1		449
Exchange differences		(8)		(11)		—		(19)
Additions		63		91		1		155
Disposals		(3)		(3)		—		(6)
Acquisition of companies and businesses		1		—		—		1
Depreciation charge		(57)		(62)		(1)		(120)
Reclassification to property, plant and equipment2		—		(8)		—		(8)
At 31 December 2023		178		273		1		452

1. Right-of-use assets have been retrospectively adjusted by a decrease of £5m in 2022, in accordance with IFRS 3 , to reflect measurement period adjustments made relating to the Terminix acquisition (see Note B1).

2. Certain leased assets become owned assets at the end of their lease period and are therefore reclassified to property, plant and equipment (Note B3).

Schedule of lease liabilities

​

​	​	​	​	​
​	​	​	​	Retrospectively
​	​	​	​	adjusted
​		2023		20221
​	​	£m	​	£m
At 1 January		460		217
Exchange differences		(20)		(1)
Lease payments		(182)		(114)
Interest		25		10
Additions		161		140
Acquisition of companies and businesses		1		208
At 31 December		445		460
Analysed as follows:	​	​	​	​
Non-current		318		325
Current		127		135
Total		445		460

1. Lease liabilities have been retrospectively adjusted by a decrease of £7m in 2022, in accordance with IFRS 3, to reflect measurement period adjustments made relating to the Terminix acquisition (see Note B1).

Schedule of lease liabilities analysed by currency

​

​	​	​	​	​
​		​		Retrospectively
​	​	​	​	adjusted
​	​	2023	​	20221
​		£m		£m
Pound sterling		34		34
Euro		63		61
US dollar		289		307
Other currencies		59		58
At 31 December		445		460

1. Lease liabilities have been retrospectively adjusted by a decrease of £7m in 2022, in accordance with IFRS 3, to reflect measurement period adjustments made relating to the Terminix acquisition (see Note B1).

Schedule of maturities of lease liabilities

​

​	​	​	​	​
​		​		Retrospectively
​	​	​	​	adjusted
​	​	2023	​	20221
​	​	£m	​	£m
Less than one year		146		144
Between one and five years		298		277
More than five years		72		82
Future minimum payments		516		503
Effect of discounting		(71)		(43)
Carrying value		445		460

1. Lease liabilities have been retrospectively adjusted by a decrease of £7m in 2022, in accordance with IFRS 3, to reflect measurement period adjustments made relating to the Terminix acquisition (see Note B1).

Schedule of other lease cost

​

​	​	​	​	​
​		2023		2022
​	​	£m	​	£m
Expenses relating to short-term leases		14		13
Expenses relating to leases of low-value assets		8		8
Expenses relating to variable lease payments		2		—
At 31 December		24		21

X

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The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets]

+ References

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-Number 16
-IssueDate 2023-01-01
-Paragraph 53
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-URIDate 2023-03-23

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