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: Classes of financial instruments [domain]; Financial liabilities]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2025-01-01
-Paragraph 25
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_25&doctype=Standard
-URIDate 2025-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2025-01-01
-Paragraph 35H
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_35H&doctype=Standard
-URIDate 2025-03-27

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2025-01-01
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-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_35M&doctype=Standard
-URIDate 2025-03-27

Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Name IFRS
-Number 7
-IssueDate 2025-01-01
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-URIDate 2025-03-27

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2025-01-01
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-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_35I&doctype=Standard
-URIDate 2025-03-27

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
-Number 19
-IssueDate 2025-01-01
-Paragraph 66
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_66&doctype=Standard
-URIDate 2025-03-27

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
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-IssueDate 2025-01-01
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-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_71&doctype=Standard
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
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-IssueDate 2025-01-01
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-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_70&doctype=Standard
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
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-IssueDate 2025-01-01
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
-Number 19
-IssueDate 2025-01-01
-Paragraph 71
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_71&doctype=Standard
-URIDate 2025-03-27

+ Details

Trade and other receivables - Schedule of receivables by geographical area (Details) - GBP (£) £ in Millions	Mar. 31, 2026	Mar. 31, 2025	Mar. 31, 2024
Disclosure of financial assets [line items]
Trade receivables	£ 3,587	£ 6,429
Accrued income	882	1,083
Trade receivables and accrued income, net	3,370	3,555
UK
Disclosure of financial assets [line items]
Trade receivables and accrued income, net	478	775
US
Disclosure of financial assets [line items]
Trade receivables and accrued income, net	2,892	2,780
Gross carrying amount
Disclosure of financial assets [line items]
Accrued income	882	1,083
Gross carrying amount \| UK
Disclosure of financial assets [line items]
Accrued income	289	513
Gross carrying amount \| US
Disclosure of financial assets [line items]
Accrued income	593	570
Trade receivables \| Gross carrying amount
Disclosure of financial assets [line items]
Trade receivables	3,091	3,050
Trade receivables \| Gross carrying amount \| UK
Disclosure of financial assets [line items]
Trade receivables	194	265
Trade receivables \| Gross carrying amount \| US
Disclosure of financial assets [line items]
Trade receivables	2,897	2,785
Trade receivables \| Accumulated impairment
Disclosure of financial assets [line items]
Trade receivables	(603)	(578)	£ (559)
Trade receivables \| Accumulated impairment \| UK
Disclosure of financial assets [line items]
Trade receivables	(5)	(3)
Trade receivables \| Accumulated impairment \| US
Disclosure of financial assets [line items]
Trade receivables	£ (598)	£ (575)