XML 148 R52.htm IDEA: XBRL DOCUMENT
v3.25.1

Leases (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Leases Disclosure [Abstract] |
Summary of Movement in Right-of-use Assets and Lease Liabilities | The movements in 2024 and 2023 were as follows:
Right-of-use assets | Land and buildings £m |  | Plant and machinery £m |  | Total £m
1 January 2023 | 1,482 |  |  | 46 |  |  | 1,528 |
Additions | 255 |  |  | 50 |  |  | 305 |
Transfers to net investment in subleases | (5) |  |  | — |  |  | (5) |
Disposals | (9) |  |  | (1) |  |  | (10) |
Depreciation of right-of-use assets | (236) |  |  | (21) |  |  | (257) |
Impairment charges included within restructuring costs | (129) |  |  | — |  |  | (129) |
Exchange adjustments | (49) |  |  | (1) |  |  | (50) |
31 December 2023 | 1,309 |  |  | 73 |  |  | 1,382 |
Additions | 334 |  |  | 24 |  |  | 358 |
Disposals | (82) |  |  | (21) |  |  | (103) |
Depreciation of right-of-use assets | (197) |  |  | (16) |  |  | (213) |
Impairment charges included within restructuring costs | (1) |  |  | — |  |  | (1) |
Exchange adjustments | (35) |  |  | (3) |  |  | (38) |
31 December 2024 | 1,328 |  |  | 57 |  |  | 1,385 |
Lease liabilities | Land and buildings £m |  | Plant and machinery £m |  | Total £m
1 January 2023 | 2,162 |  |  | 48 |  |  | 2,210 |
Additions | 238 |  |  | 50 |  |  | 288 |
Interest expense related to lease liabilities | 103 |  |  | 3 |  |  | 106 |
Disposals | (11) |  |  | (2) |  |  | (13) |
Repayment of lease liabilities (including interest) | (340) |  |  | (22) |  |  | (362) |
Exchange adjustments | (74) |  |  | (1) |  |  | (75) |
31 December 2023 | 2,078 |  |  | 76 |  |  | 2,154 |
Additions | 291 |  |  | 16 |  |  | 307 |
Interest expense related to lease liabilities | 95 |  |  | 3 |  |  | 98 |
Disposals | (105) |  |  | (21) |  |  | (126) |
Repayment of lease liabilities (including interest) | (359) |  |  | (18) |  |  | (377) |
Exchange adjustments | (33) |  |  | (3) |  |  | (36) |
31 December 2024 | 1,967 |  |  | 53 |  |  | 2,020 |
Summary of Lease Expense Charged to Operating Profit and Amounts Charged to Finance Costs | The following table shows the breakdown of the lease expense between amounts charged to operating profit and amounts charged to finance costs:
| 2024 |  | 2023 | 2022
| £m |  | £m | £m
Depreciation of right-of-use assets: |  |  |  |
Land and buildings | (197) |  |  | (236) |  | (245) |
Plant and machinery | (16) |  |  | (21) |  | (17) |
Impairment charges | (1) |  |  | (129) |  | (34) |
Short-term lease expense | (21) |  |  | (22) |  | (20) |
Low-value lease expense | (2) |  |  | (3) |  | (2) |
Variable lease expense | (48) |  |  | (45) |  | (57) |
Sublease income | 20 |  |  | 17 |  | 19 |
Charge to operating profit | (265) |  |  | (439) |  | (356) |
Interest expense related to lease liabilities | (98) |  |  | (106) |  | (96) |
Charge to profit before taxation for leases | (363) |  |  | (545) |  | (452) |
Summary of Disclosure of Maturity of Lease Liabilities | The maturity of lease liabilities at 31 December 2024 and 2023 were as follows:
| 2024 |  | 2023
| £m |  | £m
Within one year | 353 |  |  | 406 |
Between one and two years | 307 |  |  | 327 |
Between two and three years | 281 |  |  | 282 |
Between three and four years | 256 |  |  | 261 |
Between four and five years | 235 |  |  | 231 |
Over five years | 1,260 |  |  | 1,265 |
| 2,692 |  |  | 2,772 |
Effect of discounting | (672) |  |  | (618) |
Lease liability at end of year | 2,020 |  |  | 2,154 |
Short-term lease liability | 240 |  |  | 292 |
Long-term lease liability | 1,780 |  |  | 1,862 |

X
- Definition Disclosure of detailed information about breakdown of Lease expense explanatory. + References No definition available. + Details
Name: | wpp_DisclosureOfDetailedInformationAboutBreakdownOfLeaseExpenseExplanatoryTableTextBlock
Namespace Prefix: | wpp_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of detailed information about movement in right of use assets and lease liabilities explanatory. + References No definition available. + Details
Name: | wpp_DisclosureOfDetailedInformationAboutMovementInRightOfUseAssetsAndLeaseLiabilitiesExplanatoryTextBlock
Namespace Prefix: | wpp_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure​ of maturity of lease liabilities​ explanatory​. + References No definition available. + Details
Name: | wpp_DisclosureOfMaturityOfLeaseLiabilitiesExplanatoryTableTextBlock
Namespace Prefix: | wpp_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Leases Disclosure + References No definition available. + Details
Name: | wpp_LeasesDisclosureAbstract
Namespace Prefix: | wpp_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration