Trade and other receivables - Schedule of reconciliation of changes in allowance account for credit losses (Details) - GBP (£) £ in Millions |
12 Months Ended | |
|---|---|---|
Mar. 31, 2024 |
Mar. 31, 2023 |
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| Reconciliation of changes in allowance account for credit losses of financial assets [abstract] | ||
| Provision for credit losses of financial assets, beginning balance | £ (3,052) | |
| Provision for credit losses of financial assets, ending balance | (4,332) | £ (3,052) |
| Trade receivables | Accumulated impairment | ||
| Reconciliation of changes in allowance account for credit losses of financial assets [abstract] | ||
| Provision for credit losses of financial assets, beginning balance | 560 | 741 |
| Exchange adjustments | (12) | 51 |
| Charge for the year, net of recoveries | 179 | 220 |
| Uncollectible amounts written off | (163) | (452) |
| Reclassification to held for sale (note 10) | (5) | 0 |
| Provision for credit losses of financial assets, ending balance | £ 559 | £ 560 |
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- Definition The decrease in financial assets resulting from write-off. [Refer: Financial assets] Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of impairment loss or reversal of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss; Trade receivables] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The increase (decrease) in financial assets resulting from foreign exchange. [Refer: Financial assets] Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- References No definition available.
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- Definition Decrease Through Reclassification To Held For Sale, Financial Assets No definition available.
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- Details
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- Details
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