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Condensed consolidating financial information for bonds issued by WPP Finance 2010 with WPP plc as parent guarantor and WPP Jubilee Limited and WPP 2005 Limited as subsidiary guarantors - Condensed Consolidating Income Statement (Detail) - GBP (£) £ in Millions | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2018 | Dec. 31, 2017 | Jun. 30, 2017 | Dec. 31, 2017
Disclosure of condensed consolidating income statement information [line items] |  |  |  |  |  |
Revenue | £ 7,492.7 |  | £ 7,650.4 | [1],[2] | £ 15,804.2 | [1],[2]
Costs of services | (6,218.7) |  | (6,282.3) | [1],[2] | (12,629.0) | [1],[2]
Gross profit | 1,274.0 |  | 1,368.1 | [1] | 3,175.2 | [1]
General and administrative costs | (432.1) |  | (643.7) | [1],[2] | (1,267.0) | [1],[2]
Operating profit/(loss) | 841.9 |  | 724.4 | [1] | 1,908.2 | [1]
Share of results of associates | 9.4 |  | 59.5 | [1] | 113.5 | [1]
Profit before interest and taxation | 851.3 |  | 783.9 | [1] | 2,021.7 | [1]
Finance income | 48.3 |  | 44.9 | [1] | 95.2 | [1]
Finance costs | (134.2) |  | (133.5) | [1] | (269.8) | [1]
Revaluation of financial instruments | 81.1 |  | 83.9 | [1] | 262.2 | [1]
Profit/(loss) before taxation | 846.5 |  | 779.2 | [1] | 2,109.3 | [1]
Taxation | (141.0) |  | (145.5) | [1] | (197.0) | [1]
Profit for the period | 705.5 | £ 1,278.6 | 633.7 | [1] | 1,912.3 | [1]
Attributable to: |  |  |  |  |  |
Equity holders of the parent | 672.4 |  | 596.1 | [1] | 1,816.6 | [1]
Non-controlling interests | 33.1 |  | 37.6 | [1] | 95.7 | [1]
Profit for the year | 705.5 | £ 1,278.6 | 633.7 | [1] | 1,912.3 | [1]
Condensed Consolidating Financial Information for Bonds Issued by WPP Finance 2010 with WPP plc as Parent Guarantor and WPP Jubilee Limited and WPP 2005 Limited as Subsidiary Guarantors [member] |  |  |  |  |  |
Disclosure of condensed consolidating income statement information [line items] |  |  |  |  |  |
Revenue | 7,492.7 |  | 7,650.4 |  | 15,804.2 |
Costs of services | (6,218.7) |  | (6,282.3) |  | (12,629.0) |
Gross profit | 1,274.0 |  | 1,368.1 |  | 3,175.2 |
General and administrative costs | (432.1) |  | (643.7) |  | (1,267.0) |
Operating profit/(loss) | 841.9 |  | 724.4 |  | 1,908.2 |
Share of results of associates | 9.4 |  | 59.5 |  | 113.5 |
Profit before interest and taxation | 851.3 |  | 783.9 |  | 2,021.7 |
Finance income | 48.3 |  | 44.9 |  | 95.2 |
Finance costs | (134.2) |  | (133.5) |  | (269.8) |
Revaluation of financial instruments | 81.1 |  | 83.9 |  | 262.2 |
Profit/(loss) before taxation | 846.5 |  | 779.2 |  | 2,109.3 |
Taxation | (141.0) |  | (145.5) |  | (197.0) |
Profit for the period | 705.5 |  | 633.7 |  | 1,912.3 |
Attributable to: |  |  |  |  |  |
Equity holders of the parent | 672.4 |  | 596.1 |  | 1,816.6 |
Non-controlling interests | 33.1 |  | 37.6 |  | 95.7 |
Profit for the year | 705.5 |  | 633.7 |  | 1,912.3 |
Condensed Consolidating Financial Information for Bonds Issued by WPP Finance 2010 with WPP plc as Parent Guarantor and WPP Jubilee Limited and WPP 2005 Limited as Subsidiary Guarantors [member] | WPP plc [member] |  |  |  |  |  |
Disclosure of condensed consolidating income statement information [line items] |  |  |  |  |  |
General and administrative costs | 5.9 |  | (1.7) |  | 14.1 |
Operating profit/(loss) | 5.9 |  | (1.7) |  | 14.1 |
Share of results of subsidiaries | 724.6 |  | 644.3 |  | 1,901.2 |
Profit before interest and taxation | 730.5 |  | 642.6 |  | 1,915.3 |
Finance costs | (58.4) |  | (47.1) |  | (99.3) |
Revaluation of financial instruments | 0.3 |  | 0.6 |  | 0.6 |
Profit/(loss) before taxation | 672.4 |  | 596.1 |  | 1,816.6 |
Profit for the period | 672.4 |  | 596.1 |  | 1,816.6 |
Attributable to: |  |  |  |  |  |
Equity holders of the parent | 672.4 |  | 596.1 |  | 1,816.6 |
Profit for the year | 672.4 |  | 596.1 |  | 1,816.6 |
Condensed Consolidating Financial Information for Bonds Issued by WPP Finance 2010 with WPP plc as Parent Guarantor and WPP Jubilee Limited and WPP 2005 Limited as Subsidiary Guarantors [member] | Subsidiary Guarantors [member] |  |  |  |  |  |
Disclosure of condensed consolidating income statement information [line items] |  |  |  |  |  |
General and administrative costs | (128.7) |  | 63.5 |  | 74.7 |
Operating profit/(loss) | (128.7) |  | 63.5 |  | 74.7 |
Share of results of subsidiaries | 957.6 |  | 671.4 |  | 2,016.5 |
Profit before interest and taxation | 828.9 |  | 734.9 |  | 2,091.2 |
Finance income | 12.5 |  | 12.1 |  | 24.5 |
Finance costs | (116.2) |  | (110.4) |  | (221.5) |
Profit/(loss) before taxation | 725.2 |  | 636.6 |  | 1,894.2 |
Taxation | (0.6) |  | 7.7 |  | 7.0 |
Profit for the period | 724.6 |  | 644.3 |  | 1,901.2 |
Attributable to: |  |  |  |  |  |
Equity holders of the parent | 724.6 |  | 644.3 |  | 1,901.2 |
Profit for the year | 724.6 |  | 644.3 |  | 1,901.2 |
Condensed Consolidating Financial Information for Bonds Issued by WPP Finance 2010 with WPP plc as Parent Guarantor and WPP Jubilee Limited and WPP 2005 Limited as Subsidiary Guarantors [member] | WPP Finance 2010 [member] |  |  |  |  |  |
Disclosure of condensed consolidating income statement information [line items] |  |  |  |  |  |
Finance income | 50.8 |  | 56.8 |  | 110.6 |
Finance costs | (48.9) |  | (52.9) |  | (103.4) |
Revaluation of financial instruments | (13.6) |  | 2.6 |  | (5.4) |
Profit/(loss) before taxation | (11.7) |  | 6.5 |  | 1.8 |
Profit for the period | (11.7) |  | 6.5 |  | 1.8 |
Attributable to: |  |  |  |  |  |
Equity holders of the parent | (11.7) |  | 6.5 |  | 1.8 |
Profit for the year | (11.7) |  | 6.5 |  | 1.8 |
Condensed Consolidating Financial Information for Bonds Issued by WPP Finance 2010 with WPP plc as Parent Guarantor and WPP Jubilee Limited and WPP 2005 Limited as Subsidiary Guarantors [member] | Other Subsidiaries [member] |  |  |  |  |  |
Disclosure of condensed consolidating income statement information [line items] |  |  |  |  |  |
Revenue | 7,492.7 |  | 7,650.4 |  | 15,804.2 |
Costs of services | (6,218.7) |  | (6,282.3) |  | (12,629.0) |
Gross profit | 1,274.0 |  | 1,368.1 |  | 3,175.2 |
General and administrative costs | (309.3) |  | (705.5) |  | (1,355.8) |
Operating profit/(loss) | 964.7 |  | 662.6 |  | 1,819.4 |
Share of results of associates | 9.4 |  | 59.5 |  | 113.5 |
Profit before interest and taxation | 974.1 |  | 722.1 |  | 1,932.9 |
Finance income | 138.5 |  | 127.6 |  | 262.8 |
Finance costs | (64.2) |  | (74.7) |  | (148.3) |
Revaluation of financial instruments | 94.4 |  | 80.7 |  | 267.0 |
Profit/(loss) before taxation | 1,142.8 |  | 855.7 |  | 2,314.4 |
Taxation | (140.4) |  | (153.2) |  | (204.0) |
Profit for the period | 1,002.4 |  | 702.5 |  | 2,110.4 |
Attributable to: |  |  |  |  |  |
Equity holders of the parent | 969.3 |  | 664.9 |  | 2,014.7 |
Non-controlling interests | 33.1 |  | 37.6 |  | 95.7 |
Profit for the year | 1,002.4 |  | 702.5 |  | 2,110.4 |
Condensed Consolidating Financial Information for Bonds Issued by WPP Finance 2010 with WPP plc as Parent Guarantor and WPP Jubilee Limited and WPP 2005 Limited as Subsidiary Guarantors [member] | Reclassifications/Eliminations [member] |  |  |  |  |  |
Disclosure of condensed consolidating income statement information [line items] |  |  |  |  |  |
Share of results of subsidiaries | (1,682.2) |  | (1,315.7) |  | (3,917.7) |
Profit before interest and taxation | (1,682.2) |  | (1,315.7) |  | (3,917.7) |
Finance income | (153.5) |  | (151.6) |  | (302.7) |
Finance costs | 153.5 |  | 151.6 |  | 302.7 |
Profit/(loss) before taxation | (1,682.2) |  | (1,315.7) |  | (3,917.7) |
Profit for the period | (1,682.2) |  | (1,315.7) |  | (3,917.7) |
Attributable to: |  |  |  |  |  |
Equity holders of the parent | (1,682.2) |  | (1,315.7) |  | (3,917.7) |
Profit for the year | £ (1,682.2) |  | £ (1,315.7) |  | £ (3,917.7) |
[1] | Prior year figures have been restated for the impact of the adoption of IFRS 15: Revenue from Contracts with Customers and the change in income statement presentation, as described in note 2.
[2] | Prior year figures have been restated for the impact of the adoption of IFRS 15: Revenue from Contracts with Customers, as described in note 2.

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