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Trade and other receivables (Tables)
12 Months Ended
Dec. 31, 2025
Trade and other receivables [abstract]  
Summary of Trade and Other Receivables
2025
2024
$m
$m
Current
Trade receivables
698
651
Other receivables
49
41
Prepayments
86
93
833
785
Non-current
Finance lease receivables
7
12
Other receivables
7
5
Prepayments
5
18
19
35
Summary of Allowance for Expected Credit Losses
2025
2024
Gross
Credit loss
allowance
Net
Gross
Credit loss
allowance
Net
$m
$m
$m
$m
$m
$m
Not past due
400
400
384
384
Past due 1 to 30 days
105
(5)
100
90
(4)
86
Past due 31 to 90 days
81
(6)
75
80
(5)
75
Past due 91 to 180 days
59
(10)
49
53
(8)
45
Past due 181 to 360 days
59
(19)
40
66
(19)
47
Past due more than 361 days
144
(110)
34
98
(84)
14
848
(150)
698
771
(120)
651
2025
2024
Movement in the allowance for expected credit losses
$m
$m
At 1 January
(120)
(106)
Impairment loss
(20)
(16)
System Fund impairment loss
(19)
(9)
Amounts written off
13
8
Exchange and other adjustments
(4)
3
At 31 December
(150)
(120)