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v3.25.1

Other reserves (Tables) | 12 Months Ended
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Dec. 31, 2024
Disclosure of reserves within equity [abstract] |
Summary of Other Reserves | Other reserves comprise the following:
| Capital redemption reserve £m |  | Equity reserve £m |  | Hedging reserve £m |  | Translation reserve £m |  | Total other reserves £m
Balance at 1 January 2022 | 14 |  |  | (577) |  |  | — |  |  | 227 |  |  | (336) |
Foreign exchange differences on translation of foreign operations | — |  |  | — |  |  | — |  |  | 408 |  |  | 408 |
Loss on net investment hedges | — |  |  | — |  |  | — |  |  | (141) |  |  | (141) |
Cash flow hedges: |  |  |  |  |  |  |  |  |
Fair value gain arising on hedging instruments | — |  |  | — |  |  | 38 |  |  | — |  |  | 38 |
Amounts reclassified to profit or loss | — |  |  | — |  |  | (38) |  |  | — |  |  | (38) |
Share of other comprehensive income of associate undertakings | — |  |  | — |  |  | — |  |  | 32 |  |  | 32 |
Share cancellations | 8 |  |  | — |  |  | — |  |  | — |  |  | 8 |
Recognition and remeasurement of financial instruments | — |  |  | 102 |  |  | — |  |  | — |  |  | 102 |
Share purchases – close period commitments | — |  |  | 212 |  |  | — |  |  | — |  |  | 212 |
Balance at 31 December 2022 | 22 |  |  | (263) |  |  | — |  |  | 526 |  |  | 285 |
Foreign exchange differences on translation of foreign operations | — |  |  | — |  |  | — |  |  | (404) |  |  | (404) |
Gain on net investment hedges | — |  |  | — |  |  | — |  |  | 108 |  |  | 108 |
Cash flow hedges: |  |  |  |  |  |  |  |  |
Fair value loss arising on hedging instruments | — |  |  | — |  |  | (43) |  |  | — |  |  | (43) |
Amounts reclassified to profit or loss | — |  |  | — |  |  | 44 |  |  | — |  |  | 44 |
Share of other comprehensive income of associate undertakings | — |  |  | — |  |  | — |  |  | (1) |  |  | (1) |
Recognition/derecognition of liabilities in respect of put options | — |  |  | 198 |  |  | — |  |  | — |  |  | 198 |
Balance at 31 December 2023 | 22 |  |  | (65) |  |  | 1 |  |  | 229 |  |  | 187 |
Foreign exchange differences on translation of foreign operations | — |  |  | — |  |  | — |  |  | (70) |  |  | (70) |
Loss on net investment hedges | — |  |  | — |  |  | — |  |  | (3) |  |  | (3) |
Cash flow hedges: |  |  |  |  |  |  |  |  |
Fair value loss arising on hedging instruments | — |  |  | — |  |  | (35) |  |  | — |  |  | (35) |
Amounts reclassified to profit or loss | — |  |  | — |  |  | 58 |  |  | — |  |  | 58 |
Cost of hedging | — |  |  | — |  |  | (8) |  |  | — |  |  | (8) |
Share cancellations | 5 |  |  | — |  |  | — |  |  | — |  |  | 5 |
Net movement in own shares held by ESOP Trusts | — |  |  | — |  |  | — |  |  | (8) |  |  | (8) |
Recognition/derecognition of liabilities in respect of put options | — |  |  | 25 |  |  | — |  |  | — |  |  | 25 |
Balance at 31 December 2024 | 27 |  |  | (40) |  |  | 16 |  |  | 148 |  |  | 151 |
Summary of Translation Reserve Comprises | The translation reserve comprises:
| 2024 £m | 2023 £m | 2022 £m |
Balance relating to continuing net investment hedges | (86) |  | (53) |  | (144) |  |
Balance relating to discontinued net investment hedges | (38) |  | (68) |  | (85) |  |
Balance relating to foreign exchange differences on translation of foreign operations | 272 |  | 350 |  | 755 |  |
| 148 |  | 229 |  | 526 |  |

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