Basis of preparation and accounting policies (Policies)	6 Months Ended
Jun. 30, 2026
Disclosure Of Basis Of Preparation And Significant Accounting Policies [Abstract]
Future accounting developments	Future accounting developments There are a number of new accounting pronouncements issued by the IASB with an effective date of 1 January 2027, including IFRS 18 Presentation and Disclosure in Financial Statements which replaces IAS 1 Presentation of Financial Statements. While many of the existing requirements of IAS 1 Presentation of Financial Statements are retained, IFRS 18 Presentation and Disclosure in Financial Statements introduces additional disclosure obligations in relation to the structure of the income statement, management-defined performance measures, and the aggregation and disaggregation of financial information. IFRS 18 will have no impact on the Group’s net profit as it impacts neither recognition nor measurement. The new standard will impact the presentation of the Group’s results as it requires that operating, investing and financing activities are presented separately. There will also be a change in the Group’s cash flow statement as IFRS 18 requires that the first line of the cash flow statement is operating profit rather than profit before tax. IFRS 19 Subsidiaries without Public Accountability: Disclosures is being assessed and is not expected to have a significant impact on the Group.

Basis of preparation and accounting policies (Policies)

6 Months Ended

Jun. 30, 2026

There are a number of new accounting pronouncements issued by the IASB with an effective date of 1 January

2027, including IFRS 18 Presentation and Disclosure in Financial Statements which replaces IAS 1 Presentation of

Financial Statements. While many of the existing requirements of IAS 1 Presentation of Financial Statements are

retained, IFRS 18 Presentation and Disclosure in Financial Statements introduces additional disclosure obligations

in relation to the structure of the income statement, management-defined performance measures, and the

aggregation and disaggregation of financial information. IFRS 18 will have no impact on the Group’s net profit as it

impacts neither recognition nor measurement. The new standard will impact the presentation of the Group’s

results as it requires that operating, investing and financing activities are presented separately. There will also be a

change in the Group’s cash flow statement as IFRS 18 requires that the first line of the cash flow statement is

operating profit rather than profit before tax.

IFRS 19 Subsidiaries without Public Accountability: Disclosures is being assessed and is not expected to have a

significant impact on the Group.