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v3.25.1

Consolidated statement of changes in equity - GBP (£) £ in Millions | Total | Total equity shareholders’ funds | Called-up share capital | Share premium account | Other reserves | Own shares | Retained earnings | [1] | Non- controlling interests
--- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Beginning balance at Dec. 31, 2021 |  | £ 4,068 | £ 3,615 | £ 122 | £ 575 | £ (336) | £ (1,112) | £ 4,366 | £ 453
Profit for the year |  | 775 | 683 |  |  |  |  | 683 | 92
Other comprehensive income (loss) |  | 321 | 305 |  |  | 299 |  | 6 | 16
Total comprehensive income/(loss) for the year |  | 1,096 | 988 |  |  | 299 |  | 689 | 108
Dividends paid |  | (435) | (365) |  |  |  |  | (365) | (70)
Ordinary shares issued |  | 1 | 1 |  | 1 |  |  |  |
Share cancellations |  | (807) | (807) | (8) |  | 8 |  | (807) |
Non-cash share-based incentive plans (including share options) |  | 122 | 122 |  |  |  |  | 122 |
Tax on share-based payments |  | (9) | (9) |  |  |  |  | (9) |
Net movement in own shares held by ESOP Trusts |  | (55) | (55) |  |  |  | 58 | (113) |
Net derecognition of liabilities in respect of put options |  | 62 | 62 |  |  | 102 |  | (40) |
Share purchases - close period commitments | [2] | 212 | 212 |  |  | 212 |  |  |
Net movement in non-controlling interests | [3] | (95) | (83) |  |  |  |  | (83) | (12)
Total transactions with owners |  | (1,004) | (922) | (8) | 1 | 322 | 58 | (1,295) | (82)
Ending balance at Dec. 31, 2022 |  | 4,160 | 3,681 | 114 | 576 | 285 | (1,054) | 3,760 | 479
Profit for the year |  | 197 | 110 |  |  |  |  | 110 | 87
Other comprehensive income (loss) |  | (329) | (306) |  |  | (296) |  | (10) | (23)
Total comprehensive income/(loss) for the year |  | (132) | (196) |  |  | (296) |  | 100 | 64
Dividends paid |  | (524) | (423) |  |  |  |  | (423) | (101)
Ordinary shares issued |  | 1 | 1 |  | 1 |  |  |  |
Treasury shares used for share option schemes |  | 0 |  |  |  |  | 55 | (55) |
Non-cash share-based incentive plans (including share options) |  | 140 | 140 |  |  |  |  | 140 |
Tax on share-based payments |  | 2 | 2 |  |  |  |  | 2 |
Net movement in own shares held by ESOP Trusts |  | (54) | (54) |  |  |  | 9 | (63) |
Net derecognition of liabilities in respect of put options | [4] | 228 | 228 |  |  | 198 |  | 30 |
Net movement in non-controlling interests | [3] | 12 | (3) |  |  |  |  | (3) | 15
Total transactions with owners |  | (195) | (109) |  | 1 | 198 | 64 | (372) | (86)
Ending balance at Dec. 31, 2023 |  | 3,833 | 3,376 | 114 | 577 | 187 | (990) | 3,488 | 457
Profit for the year |  | 629 | 542 |  |  |  |  | 542 | 87
Other comprehensive income (loss) |  | (62) | (60) |  |  | (58) |  | (2) | (2)
Total comprehensive income/(loss) for the year |  | 567 | 482 |  |  | (58) |  | 540 | 85
Dividends paid |  | (492) | (425) |  |  |  |  | (425) | (67)
Ordinary shares issued |  | 2 | 2 |  | 2 |  |  |  |
Share cancellations | [5] | 0 |  | (5) |  | 5 | 743 | (743) |
Treasury shares used for share option schemes |  | 0 |  |  |  |  | 57 | (57) |
Non-cash share-based incentive plans (including share options) |  | 81 | 81 |  |  |  |  | 81 |
Tax on share-based payments |  | 1 | 1 |  |  |  |  | 1 |
Net movement in own shares held by ESOP Trusts |  | (82) | (82) |  |  | (8) | (1) | (73) |
Net derecognition of liabilities in respect of put options |  | 42 | 42 |  |  | 25 |  | 17 |
Net movement in non-controlling interests | [3] | (218) | (2) |  |  |  |  | (2) | (216)
Total transactions with owners |  | (666) | (383) | (5) | 2 | 22 | 799 | (1,201) | (283)
Ending balance at Dec. 31, 2024 |  | £ 3,734 | £ 3,475 | £ 109 | £ 579 | £ 151 | £ (191) | £ 2,827 | £ 259
[1] | Accumulated losses on existing equity investments held at fair value through other comprehensive income are £354 million at 31 December 2024 (2023: £347 million, 2022: £344 million).
[2] | During 2021, the Company entered into an arrangement with a third party to conduct share buybacks on its behalf in the close period commencing on 16 December 2021 and ending on 18 February 2022, in accordance with UK listing rules. The commitment resulting from this agreement constituted a liability at 31 December 2021 and was recognised as a movement other reserves in the year ended 31 December 2021. After the close period ended on 18 February 2022, the liability was settled and the amount in other reserves was reclassified to retained earnings.
[3] | Net movement in non-controlling interests represents movements in retained earnings and non-controlling interests arising from changes in ownership of existing subsidiaries, recognition of non-controlling interests on new acquisitions and derecognition of non-controlling interests on disposals of subsidiaries, including FGS Global.
[4] | During 2023, WPP sold a portion of its ownership of FGS Global to KKR. As part of this transaction, the previous put option granted to management shareholders was derecognised.
[5] | 5 In December 2024, WPP cancelled 50,367,570 treasury shares.

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