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Condensed consolidating financial information for bonds issued by WPP Finance 2010 with WPP plc as parent guarantor and WPP Air 1, WPP 2008 Limited, WPP 2005 Limited, WPP 2012 Limited, and WPP Jubilee Limited as subsidiary guarantors - Condensed Consolidating Cash Flow Statement Information (Detail) - GBP (£) £ in Millions | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2018 | Jun. 30, 2017 | Dec. 31, 2017
Disclosure of condensed consolidating cash flow statement information [line items] |  |  |
Net cash inflow/(outflow) from operating activities | £ 72.9 | £ 85.6 | £ 1,408.1
Investing activities |  |  |
Acquisitions and disposals | 374.0 | (201.4) | (181.5)
Purchases of property, plant and equipment | (158.0) | (100.0) | (288.9)
Purchases of other intangible assets (including capitalised computer software) | (20.3) | (19.6) | (37.3)
Proceeds on disposal of property, plant and equipment | 14.7 | 4.0 | 8.0
Net cash inflow/(outflow) from investing activities | 210.4 | (317.0) | (499.7)
Financing activities |  |  |
Share option proceeds | 0.7 | 4.1 | 6.4
Cash consideration for non-controlling interests | (79.8) | (39.3) | (47.3)
Share repurchases and buy-backs | (200.8) | (290.2) | (504.2)
Net increase/(decrease) in borrowings | 67.0 | 894.8 | 599.6
Financing and share issue costs | (3.1) | (0.6) | (0.8)
Equity dividends paid |  |  | (751.5)
Dividends paid to non-controlling interests in subsidiary undertakings | (65.8) | (46.3) | (87.8)
Net cash (outflow)/inflow from financing activities | (281.8) | 522.5 | (785.6)
Net increase/(decrease) in cash and cash equivalents | 1.5 | 291.1 | 122.8
Translation of cash and cash equivalents | (78.1) | 17.8 | (27.2)
Cash and cash equivalents at beginning of period | 1,998.2 | 1,902.6 | 1,902.6
Cash and cash equivalents at end of period | 1,921.6 | 2,211.5 | 1,998.2
Condensed Consolidating Financial Information for Bonds Issued by WPP Finance 2010 with WPP plc as Parent Guarantor and WPP Air 1, WPP 2008 Limited, WPP 2005 Limited, WPP 2012 Limited, and WPP Jubilee Limited as Subsidiary Guarantors [member] |  |  |
Disclosure of condensed consolidating cash flow statement information [line items] |  |  |
Net cash inflow/(outflow) from operating activities | 72.9 | 85.6 | 1,408.1
Investing activities |  |  |
Acquisitions and disposals | 374.0 | (201.4) | (181.5)
Purchases of property, plant and equipment | (158.0) | (100.0) | (288.9)
Purchases of other intangible assets (including capitalised computer software) | (20.3) | (19.6) | (37.3)
Proceeds on disposal of property, plant and equipment | 14.7 | 4.0 | 8.0
Net cash inflow/(outflow) from investing activities | 210.4 | (317.0) | (499.7)
Financing activities |  |  |
Share option proceeds | 0.7 | 4.1 | 6.4
Cash consideration for non-controlling interests | (79.8) | (39.3) | (47.3)
Share repurchases and buy-backs | (200.8) | (290.2) | (504.2)
Net increase/(decrease) in borrowings | 67.0 | 894.8 | 599.6
Financing and share issue costs | (3.1) | (0.6) | (0.8)
Equity dividends paid |  |  | (751.5)
Dividends paid to non-controlling interests in subsidiary undertakings | (65.8) | (46.3) | (87.8)
Net cash (outflow)/inflow from financing activities | (281.8) | 522.5 | (785.6)
Net increase/(decrease) in cash and cash equivalents | 1.5 | 291.1 | 122.8
Translation of cash and cash equivalents | (78.1) | 17.8 | (27.2)
Cash and cash equivalents at beginning of period | 1,998.2 | 1,902.6 | 1,902.6
Cash and cash equivalents at end of period | 1,921.6 | 2,211.5 | 1,998.2
WPP plc [member] | Condensed Consolidating Financial Information for Bonds Issued by WPP Finance 2010 with WPP plc as Parent Guarantor and WPP Air 1, WPP 2008 Limited, WPP 2005 Limited, WPP 2012 Limited, and WPP Jubilee Limited as Subsidiary Guarantors [member] |  |  |
Disclosure of condensed consolidating cash flow statement information [line items] |  |  |
Net cash inflow/(outflow) from operating activities | 417.4 | 191.5 | 32.9
Financing activities |  |  |
Share option proceeds | 0.7 | 4.1 | 6.4
Share repurchases and buy-backs | (104.3) | (144.9) | (289.6)
Net increase/(decrease) in borrowings |  | (400.0) | (400.0)
Equity dividends paid |  |  | (751.5)
Net cash (outflow)/inflow from financing activities | (103.6) | (540.8) | (1,434.7)
Net increase/(decrease) in cash and cash equivalents | 313.8 | (349.3) | (1,401.8)
Translation of cash and cash equivalents | (0.5) | (1.3) | (0.9)
Cash and cash equivalents at beginning of period | (2,627.7) | (1,225.0) | (1,225.0)
Cash and cash equivalents at end of period | (2,314.4) | (1,575.6) | (2,627.7)
Subsidiary Guarantors [member] | Condensed Consolidating Financial Information for Bonds Issued by WPP Finance 2010 with WPP plc as Parent Guarantor and WPP Air 1, WPP 2008 Limited, WPP 2005 Limited, WPP 2012 Limited, and WPP Jubilee Limited as Subsidiary Guarantors [member] |  |  |
Disclosure of condensed consolidating cash flow statement information [line items] |  |  |
Net cash inflow/(outflow) from operating activities | 171.2 | (184.2) | (49.7)
Investing activities |  |  |
Purchases of property, plant and equipment | (3.5) | (5.4) | (10.4)
Net cash inflow/(outflow) from investing activities | (3.5) | (5.4) | (10.4)
Financing activities |  |  |
Cash consideration for non-controlling interests | (0.3) | (0.2) | (1.4)
Net cash (outflow)/inflow from financing activities | (0.3) | (0.2) | (1.4)
Net increase/(decrease) in cash and cash equivalents | 167.4 | (189.8) | (61.5)
Translation of cash and cash equivalents | (21.9) | 26.4 | 48.4
Cash and cash equivalents at beginning of period | (1,636.8) | (1,623.7) | (1,623.7)
Cash and cash equivalents at end of period | (1,491.3) | (1,787.1) | (1,636.8)
WPP Finance 2010 [member] | Condensed Consolidating Financial Information for Bonds Issued by WPP Finance 2010 with WPP plc as Parent Guarantor and WPP Air 1, WPP 2008 Limited, WPP 2005 Limited, WPP 2012 Limited, and WPP Jubilee Limited as Subsidiary Guarantors [member] |  |  |
Disclosure of condensed consolidating cash flow statement information [line items] |  |  |
Net cash inflow/(outflow) from operating activities | 54.1 | 0.4 | (13.6)
Financing activities |  |  |
Net increase/(decrease) in borrowings | (20.8) |  |
Net cash (outflow)/inflow from financing activities | (20.8) |  |
Net increase/(decrease) in cash and cash equivalents | 33.3 | 0.4 | (13.6)
Translation of cash and cash equivalents | (1.3) | 0.7 | 1.3
Cash and cash equivalents at beginning of period | (27.4) | (15.1) | (15.1)
Cash and cash equivalents at end of period | 4.6 | (14.0) | (27.4)
Other Subsidiaries [member] | Condensed Consolidating Financial Information for Bonds Issued by WPP Finance 2010 with WPP plc as Parent Guarantor and WPP Air 1, WPP 2008 Limited, WPP 2005 Limited, WPP 2012 Limited, and WPP Jubilee Limited as Subsidiary Guarantors [member] |  |  |
Disclosure of condensed consolidating cash flow statement information [line items] |  |  |
Net cash inflow/(outflow) from operating activities | (569.8) | 77.9 | 1,438.5
Investing activities |  |  |
Acquisitions and disposals | 374.0 | (201.4) | (181.5)
Purchases of property, plant and equipment | (154.5) | (94.6) | (278.5)
Purchases of other intangible assets (including capitalised computer software) | (20.3) | (19.6) | (37.3)
Proceeds on disposal of property, plant and equipment | 14.7 | 4.0 | 8.0
Net cash inflow/(outflow) from investing activities | 213.9 | (311.6) | (489.3)
Financing activities |  |  |
Cash consideration for non-controlling interests | (79.5) | (39.1) | (45.9)
Share repurchases and buy-backs | (96.5) | (145.3) | (214.6)
Net increase/(decrease) in borrowings | 87.8 | 1,294.8 | 999.6
Financing and share issue costs | (3.1) | (0.6) | (0.8)
Dividends paid to non-controlling interests in subsidiary undertakings | (65.8) | (46.3) | (87.8)
Net cash (outflow)/inflow from financing activities | (157.1) | 1,063.5 | 650.5
Net increase/(decrease) in cash and cash equivalents | (513.0) | 829.8 | 1,599.7
Translation of cash and cash equivalents | (54.4) | (8.0) | (76.0)
Cash and cash equivalents at beginning of period | 6,290.1 | 4,766.4 | 4,766.4
Cash and cash equivalents at end of period | £ 5,722.7 | £ 5,588.2 | £ 6,290.1

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