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Exceptional items (Tables)

6 Months Ended

Jun. 30, 2025

Exceptional items

Schedule of exceptional items


		Three months ended June 30,				Six months ended June 30,
		2025		2024		2025		2024
		$'m		$'m		$'m		$'m
Start-up related and other costs		3		9		5		17
Impairment - property, plant and equipment		10		—		10		—
Exceptional items – cost of sales		13		9		15		17
Transaction-related and other costs		1		1		2		4
Exceptional items – SG&A expenses		1		1		2		4
Exceptional finance expense/(income)		8		—		2		(17)
Exceptional items – finance expense/(income)		8		—		2		(17)
Exceptional income tax credit		(1)		(2)		(1)		(3)
Total exceptional items, net of tax		21		8		18		1