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Analysis of cash flows | 12 Months Ended
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Dec. 31, 2024
Cash flows from (used in) operating activities [abstract] |
Analysis of cash flows | 9. Analysis of cash flows The following tables analyse the net cash inflow from operating activities presented within the main cash flow statement on page F-6. Net cash from operating activities:
| 2024 |  | 2023 |  | 2022
| £m |  | £m |  | £m
Profit for the year | 629 |  |  | 197 |  |  | 775 |
Taxation | 402 |  |  | 149 |  |  | 385 |
Revaluation and retranslation of financial instruments | 50 |  |  | (7) |  |  | (76) |
Finance costs | 417 |  |  | 389 |  |  | 359 |
Finance and investment income | (137) |  |  | (127) |  |  | (145) |
(Earnings)/losses from associates | (36) |  |  | (70) |  |  | 60 |
Operating profit | 1,325 |  |  | 531 |  |  | 1,358 |
Adjustments for: |  |  |  |  |
Non-cash share-based incentive plans (including share options) | 109 |  |  | 140 |  |  | 122 |
Depreciation of property, plant and equipment | 156 |  |  | 165 |  |  | 167 |
Depreciation of right-of-use assets | 213 |  |  | 257 |  |  | 262 |
Impairment charges included within restructuring costs 1 | 3 |  |  | 185 |  |  | 43 |
Goodwill impairment | 237 |  |  | 63 |  |  | 38 |
Amortisation and impairment of acquired intangible assets | 93 |  |  | 728 |  |  | 62 |
Amortisation of other intangible assets | 32 |  |  | 25 |  |  | 22 |
Other impairment charges | 26 |  |  | 18 |  |  | 77 |
(Gains)/losses on disposal of investments and subsidiaries | (322) |  |  | (7) |  |  | 36 |
Gains on remeasurement of equity interests arising from a change in scope of ownership | — |  |  | — |  |  | (66) |
Other transaction costs | 10 |  |  | — |  |  | — |
Gains of sale of property, plant and equipment | (7) |  |  | — |  |  | (6) |
Operating cash flow before movement in working capital and provisions | 1,875 |  |  | 2,105 |  |  | 2,115 |
Decrease/(increase) in trade receivables and accrued income | 309 |  |  | 232 |  |  | (499) |
Increase/(decrease) in trade payables and deferred income | 31 |  |  | (238) |  |  | 171 |
Decrease/(increase) in other receivables | 16 |  |  | 125 |  |  | (154) |
Decrease in other payables | (240) |  |  | (445) |  |  | (327) |
Increase/(decrease) in provisions | 69 |  |  | 66 |  |  | (38) |
Cash generated by operations | 2,060 |  |  | 1,845 |  |  | 1,268 |
Corporation and overseas tax paid | (392) |  |  | (395) |  |  | (391) |
Interest paid on lease liabilities | (95) |  |  | (103) |  |  | (92) |
Other interest and similar charges paid | (306) |  |  | (275) |  |  | (210) |
Interest received | 109 |  |  | 116 |  |  | 88 |
Investment income | 11 |  |  | 13 |  |  | 25 |
Dividends from associates | 31 |  |  | 43 |  |  | 38 |
Contingent consideration payments recognised in operating activities 2 | (10) |  |  | (6) |  |  | (25) |
Net cash inflow from operating activities | 1,408 |  |  | 1,238 |  |  | 701 |
Notes 1 Impairment charges included within restructuring costs includes impairments for right-of-use assets, property, plant and equipment and other intangible assets. 2 Contingent consideration payments in excess of the amount determined at acquisition are recorded as operating activities.
Acquisitions and disposals: |  |  |  |  |
| 2024 |  | 2023 |  | 2022
| £m |  | £m |  | £m
Initial cash consideration | (47) |  |  | (227) |  |  | (218) |
Cash and cash equivalents acquired | 14 |  |  | 23 |  |  | 39 |
Contingent consideration payments recognised in investing activities 1 | (87) |  |  | (53) |  |  | (47) |
Purchase of other investments (including associates) | (33) |  |  | (10) |  |  | (10) |
Acquisitions | (153) |  |  | (267) |  |  | (236) |
Proceeds on disposal of investments and subsidiaries 2 | 646 |  |  | 100 |  |  | 50 |
Cash and cash equivalents disposed | (93) |  |  | (1) |  |  | (12) |
Disposals of investments and subsidiaries | 553 |  |  | 99 |  |  | 38 |
Cash consideration received from non-controlling interests | — |  |  | 46 |  |  | — |
Cash consideration for purchase of non-controlling interests | (87) |  |  | (16) |  |  | (84) |
Cash consideration for non-controlling interests 3 | (87) |  |  | 30 |  |  | (84) |
Net acquisition payments and disposal proceeds | 313 |  |  | (138) |  |  | (282) |
Notes 1 Contingent consideration payments in excess of the amount determined at acquisition are recorded as operating activities. 2 Proceeds on disposal of investments and subsidiaries includes return of capital from investments in associates. 3 Cash consideration for non-controlling interests is included within financing activities.
Share repurchases and buybacks: |  |  |  |  |
| 2024 |  | 2023 |  | 2022
| £m |  | £m |  | £m
Purchase of own shares by ESOP Trusts | (82) |  |  | (54) |  |  | (55) |
Shares purchased into treasury for cancellation | — |  |  | — |  |  | (807) |
Net cash outflow | (82) |  |  | (54) |  |  | (862) |

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