v3.26.3
Exceptional items and remeasurements (Tables)
 6 Months Ended
Sep. 30, 2026
Exceptional Items And Remeasurements [Abstract]  
Schedule of exceptional items and remeasurements from continuing operations
Six months ended 30 September 2026Exceptional items
£m		Remeasurements
£m		Total
£m
Included within revenue
Net gain on investment held by NG Partners142 — 142 
Included within operating costs
Impairment reversal of joint venture75 — 75 
Reclassification of foreign currency translation reserve11 — 11 
Net gains on commodity contract derivatives— (19)(19)
Total included within operating profit228 (19)209 
Six months ended 30 September 2025Exceptional items
£m		Remeasurements
£m		Total
£m
Included within operating profit
Net loss on disposal of NG Renewables(96)— (96)
Major transformation programme(15)— (15)
Transaction, separation and integration costs(19)— (19)
Changes in environmental provisions25 — 25 
Net gains on commodity contract derivatives— 16 16 
Total included within operating profit(105)16 (89)
Six months ended 30 September 2026Exceptional items
£m		Remeasurements
£m		Total
£m
Included within operating profit228 (19)209 
Included within net finance costs (note 5)
Net gains on derivative financial instruments— 4 4 
— 4 4 
Total included within profit before tax228 (15)213 
Tax on exceptional items and remeasurements(42)5 (37)
Total exceptional items and remeasurements after tax186 (10)176 
Six months ended 30 September 2025Exceptional items
£m		Remeasurements
£m		Total
£m
Included within operating profit(105)16 (89)
Included within net finance costs (note 5)
Net losses on derivative financial instruments— (63)(63)
Net gains on financial assets at fair value through profit and loss— 2 2 
— (61)(61)
Total included within profit before tax (105)(45)(150)
Tax on exceptional items and remeasurements2 13 15 
Total exceptional items and remeasurements after tax(103)(32)(135)