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Intangible assets (Tables)
 12 Months Ended
Dec. 31, 2024
Disclosure Of Intangible Assets And Goodwill [Abstract]  
Summary of Movements of Goodwill
The movements in 2024 and 2023 were as follows:
£m
Cost
1 January 202312,144 
Additions1
319 
Disposals— 
Exchange adjustments(484)
31 December 202311,979 
Additions1
27 
Disposals(466)
Exchange adjustments(146)
31 December 202411,394 
Accumulated impairment losses
1 January 20233,691 
Impairment losses for the year63 
Exchange adjustments(164)
31 December 20233,590 
Impairment losses for the year237 
Exchange adjustments(43)
31 December 20243,784 
Net book value
31 December 20247,610 
31 December 20238,389 
1 January 20238,453 
Note
1Additions represent goodwill arising on the acquisition of subsidiary undertakings including the effect of any revisions to fair value adjustments that had been determined provisionally at the immediately preceding balance sheet date, as permitted by IFRS 3 Business Combinations. The effect of such revisions was not material in either year presented.
Summary of Movements of Other Intangible Assets
The movements in 2024 and 2023 were as follows:
Brands
with an
indefinite
useful life		Acquired
intangibles
Internally generated intangibles and other2
Total
£m£m£m£m
Cost
1 January 20231,166 1,073 281 2,520 
Additions— — 40 40 
Disposals and derecognition
— (15)(52)(67)
Reclassifications(665)665 — — 
Acquisitions— 138 3 141 
Other movements1
— — 17 17 
Exchange adjustments(29)(47)(9)(85)
31 December 2023472 1,814 280 2,566 
Additions— — 47 47 
Disposals and derecognition
(2)(820)(38)(860)
Acquisitions— 17 — 17 
Other movements1
— 14 6 20 
Exchange adjustments
(1)(12)— (13)
31 December 2024469 1,013 295 1,777 
Amortisation and impairment
1 January 202363 784 221 1,068 
Charge for the year— 728 25 753 
Other movements1
— — (1)(1)
Disposals and derecognition— (15)(52)(67)
Exchange adjustments(3)(27)(7)(37)
31 December 202360 1,470 186 1,716 
Charge for the year— 93 32 125 
Other movements1
— — 1 1 
Disposals and derecognition
— (759)(37)(796)
Exchange adjustments
— (7)1 (6)
31 December 202460 797 183 1,040 
Net book value
31 December 2024409 216 112 737 
31 December 2023412 344 94 850 
1 January 20231,103 289 60 1,452 
Notes
1Other movements in acquired intangibles include revisions to fair value adjustments that are not material arising on the acquisition of subsidiary undertakings that had been determined provisionally at the immediately preceding balance sheet date, as permitted by IFRS 3 Business Combinations.
2Other intangible assets are primarily comprised of purchased software. In 2023, this included reclassifications of items previously recorded in trade and other receivables.
Summary of Cash-generating Units with Significant Goodwill
CGUs with significant goodwill and brands with an indefinite useful life at 31 December are:
Goodwill1
Brands with an indefinite useful life
2024202320242023
£m£m£m£m
GroupM3,2003,255— — 
VML2
1,905 — — — 
Wunderman Thompson2
— 1,165— — 
VMLY&R2
— 815 — — 
Ogilvy795809212 213 
BCW3
— 619 — 113 
Burson3
746— 111 — 
Hill & Knowlton3
— 142 33 33 
AKQA Group435600— — 
FGS Global— 452 — — 
Landor8911553 53 
Other440 417 — — 
7,6108,389409 412 
Notes
1Certain operations have been realigned between the various networks. These realignments have been reflected in the CGUs being tested. The most significant realignments are detailed below.
2Following the announcement to merge VMLY&R and Wunderman Thompson in the fourth quarter 2023, goodwill for these businesses has been combined within the VML CGU effective 1 January 2024, when the merger formally completed. At 31 December 2023, VMLY&R and Wunderman Thompson were separate CGUs with goodwill of £815 million and £1,165 million respectively.
3Following the decision to merge BCW and Hill & Knowlton in the fourth quarter 2023, goodwill for these businesses has been combined within the Burson CGU, effective 1 July 2024, when the merger formally completed. Indefinite lived brands associated with Hill & Knowlton and Burson continue to be identified in separate CGUs for 2024. In 2023, goodwill of £619 million and indefinite lived brands of £113 million were recognised for BCW and goodwill of £142 million and indefinite lived brands of £33 million were recognised for Hill & Knowlton.