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Unaudited Condensed Consolidated Interim Statement of Changes in Equity - GBP (£)
£ in Millions

Total

Called-up share capital [member]

Share premium account [member]

Other reserves [member]

Own shares [member]

Retained earnings [member]

^[1]

Total equity share owner's funds [member]

Non-controlling interests [member]

Beginning balance at Dec. 31, 2016

£ 9,761.7

£ 133.2

£ 562.2

£ 1,185.2

£ (962.0)

£ 8,400.0

£ 9,318.6

£ 443.1

Ordinary shares issued

4.1

4.1

4.1

Treasury share additions

(144.9)

(144.9)

(144.9)

Treasury share allocations

0.7

(0.7)

Profit for the period

633.7

^[2]

596.1

596.1

37.6

Exchange adjustments on foreign currency net investments

(257.8)

(247.7)

(247.7)

(10.1)

Gain/(loss) on revaluation of available for sale investments

(0.4)

(0.4)

(0.4)

Other comprehensive (loss)/income

(258.2)

(248.1)

(248.1)

(10.1)

Dividends paid

(46.3)

(46.3)

Non-cash share-based incentive plans (including share options)

50.6

50.6

50.6

Tax adjustments on share-based payments

8.4

8.4

8.4

Net movement in own shares held by ESOP Trusts

(145.3)

(15.4)

(129.9)

(145.3)

Recognition/remeasurement of financial instruments

12.5

15.0

(2.5)

12.5

Acquisition of subsidiaries

^[3]

(25.6)

(38.6)

(38.6)

13.0

Ending balance at Jun. 30, 2017

9,850.7

^[4]

133.2

566.3

952.1

(1,121.6)

8,883.4

9,413.4

437.3

Beginning balance at Dec. 31, 2016

9,761.7

133.2

562.2

1,185.2

(962.0)

8,400.0

9,318.6

443.1

Treasury share additions

(289.6)

Profit for the period

^[2]

1,912.3

Exchange adjustments on foreign currency net investments

(465.2)

Gain/(loss) on revaluation of available for sale investments

32.1

Actuarial gain on defined benefit pension plans

17.0

Deferred tax on defined benefit pension plans

(24.6)

Other comprehensive (loss)/income

(440.7)

Ending balance at Dec. 31, 2017

9,956.1

^[4]

133.3

568.5

761.7

(1,171.1)

9,194.9

9,487.3

468.8

Beginning balance at Jun. 30, 2017

9,850.7

^[4]

133.2

566.3

952.1

(1,121.6)

8,883.4

9,413.4

437.3

Ordinary shares issued

2.3

0.1

2.2

2.3

Treasury share additions

(144.7)

(144.7)

(144.7)

Treasury share allocations

111.5

(111.5)

Profit for the period

1,278.6

1,220.5

1,220.5

58.1

Exchange adjustments on foreign currency net investments

(207.4)

(197.8)

(197.8)

(9.6)

Gain/(loss) on revaluation of available for sale investments

32.5

32.5

32.5

Actuarial gain on defined benefit pension plans

17.0

17.0

17.0

Deferred tax on defined benefit pension plans

(24.6)

(24.6)

(24.6)

Other comprehensive (loss)/income

(182.5)

(165.3)

(7.6)

(172.9)

(9.6)

Dividends paid

(793.0)

(751.5)

(751.5)

(41.5)

Non-cash share-based incentive plans (including share options)

54.4

54.4

54.4

Tax adjustments on share-based payments

(5.4)

(5.4)

(5.4)

Net movement in own shares held by ESOP Trusts

(69.3)

(16.3)

(53.0)

(69.3)

Recognition/remeasurement of financial instruments

(34.3)

(25.1)

(9.2)

(34.3)

Acquisition of subsidiaries

^[3]

(0.7)

(25.2)

(25.2)

24.5

Ending balance at Dec. 31, 2017

9,956.1

^[4]

133.3

568.5

761.7

(1,171.1)

9,194.9

9,487.3

468.8

Accounting policy change (IFRS 9)

(407.4)

407.4

Beginning balance, revised at Dec. 31, 2017

9,956.1

133.3

568.5

354.3

(1,171.1)

9,602.3

9,487.3

468.8

Ordinary shares issued

0.9

0.9

0.9

Treasury share additions

(104.3)

(104.3)

(104.3)

Treasury share allocations

1.3

(1.3)

Profit for the period

705.5

672.4

672.4

33.1

Exchange adjustments on foreign currency net investments

(176.7)

(178.1)

(178.1)

1.4

Fair value movements on equity investments

(140.5)

(140.5)

(140.5)

Other comprehensive (loss)/income

(317.2)

(178.1)

(140.5)

(318.6)

1.4

Dividends paid

(65.8)

(65.8)

Non-cash share-based incentive plans (including share options)

41.6

41.6

41.6

Tax adjustments on share-based payments

0.3

0.3

0.3

Net movement in own shares held by ESOP Trusts

(96.5)

(10.3)

(86.2)

(96.5)

Recognition/remeasurement of financial instruments

(30.1)

(34.8)

4.7

(30.1)

Acquisition of subsidiaries

^[3]

(97.0)

(74.5)

(74.5)

(22.5)

Ending balance at Jun. 30, 2018

£ 9,993.5

£ 133.3

£ 569.4

£ 141.4

£ (1,284.4)

£ 10,018.8

£ 9,578.5

£ 415.0

[1]	Retained earnings have been restated for the impact of the adoption of IFRS 15: Revenue from Contracts with Customers, 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 and the change in income statement presentation, as described in note 2.
[3]	Acquisition of subsidiaries represents movements in retained earnings and non-controlling interests arising from changes in ownership of existing subsidiaries and recognition of non-controlling interests on new acquisitions.
[4]	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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Name:	ifrs-full_PurchaseOfTreasuryShares
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The increase in equity resulting from the sale or issue of treasury shares. [Refer: Treasury shares]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2017-01-01
-Paragraph 106
-Subparagraph d
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_106_d&doctype=Standard
-URIDate 2017-03-09

+ Details

Name:	ifrs-full_SaleOrIssueOfTreasuryShares
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Increase (decrease) due to the adoption of IFRS 9.

+ References

No definition available.

+ Details

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Namespace Prefix:	wpp_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

The increase (decrease) in equity resulting from net movement in own shares held by ESOP Trusts.

+ References

No definition available.

+ Details

Name:	wpp_NetMovementInOwnSharesHeldByEsopTrusts
Namespace Prefix:	wpp_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The increase (decrease) in equity resulting from the recognition/remeasurement of financial instruments.

+ References

No definition available.

+ Details

Name:	wpp_RecognitionRemeasurementsOfFinancialInstruments
Namespace Prefix:	wpp_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Stockholders' equity adjusted balance.

+ References

No definition available.

+ Details

Name:	wpp_StockholdersEquityAdjustedBalance
Namespace Prefix:	wpp_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant