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SEGMENT INFORMATION (Tables)
 12 Months Ended
Dec. 31, 2025
General Information and Statement of IFRS Compliance [Abstract]  
Summary of contributions by reportable segments
Reported contributions were as follows:
20251
20241
2023
£m£m£m
Revenue2
Global Integrated Agencies11,956 12,661 12,532 
Public Relations705 1,156 1,262 
Specialist Agencies889 924 1,051 
13,550 14,741 14,845 
Revenue less pass-through costs2,3
Global Integrated Agencies8,740 9,452 9,751 
Public Relations667 1,089 1,180 
Specialist Agencies769 818 929 
Headline operating profit2,4
Global Integrated Agencies1,165 1,491 1,480 
Public Relations102 166 191 
Specialist Agencies54 50 79 
1,321 1,707 1,750 
Adjusting items within IFRS operating profit4
(939)(382)(1,219)
Financing items5
(290)(330)(255)
Earnings from associates
39 36 70 
Reported profit before tax131 1,031 346 
Notes
1During the year ended 31 December 2025, the Group reallocated a number of businesses between Global Integrated Agencies and Specialist Agencies, therefore changing the composition of reportable segments reported to the Group’s Chief Operating Decision Maker. As required by IFRS 8, the 2024 comparatives have been re-presented. The impact of this change to the composition of reportable segments for the year ended 31 December 2025 for Global Integrated Agencies is a £108 million increase in revenue, £80 million increase in revenue less pass-through costs and a £6 million increase in headline operating profit, with a corresponding decrease in Specialist Agencies. The impact of this change to the composition of reportable segments for the year ended 31 December 2024 for Global Integrated Agencies is a £99 million increase in revenue, £68 million increase in revenue less pass-through costs and a £9 million increase in headline operating profit, with a corresponding decrease in Specialist Agencies
2Intersegment transactions have not been separately disclosed as they are not material
3Revenue less pass-through costs is revenue less media and other pass-through costs. Pass-through costs comprise fees paid to external suppliers where they are engaged to perform part or all of a specific project and are charged directly to clients. This includes the cost of media where the Group is buying digital media for its own account on a transparent opt-in basis and, as a result, the subsequent media pass-through costs have to be accounted for as revenue, as well as billings. See note 3 to the consolidated financial statements for more details of these pass-through costs
4Headline operating profit is defined on page 12. A reconciliation from reported profit before tax to headline operating profit is provided in note 29
5Financing items include finance and investment income, finance costs and revaluation and retranslation of financial instruments

Other information
Staff costs
Depreciation
and
amortisation2
Goodwill
impairment3
£m£m£m
20251
Global Integrated Agencies6,024 335 574 
Public Relations474 17 1 
Specialist Agencies585 34 66 
7,083 386 641 
20241
Global Integrated Agencies6,401 331 158 
Public Relations761 35 12 
Specialist Agencies599 35 67 
7,761 401 237 
2023
Global Integrated Agencies6,491 361 40 
Public Relations821 40 — 
Specialist Agencies825 46 23 
8,137 447 63 

Notes
1During the year ended 31 December 2025, the Group reallocated a number of businesses between Global Integrated Agencies and Specialist Agencies, therefore changing the composition of reportable segments reported to the Group’s Chief Operating Decision Maker. As required by IFRS 8, the 2024 comparatives have been re-presented. The impact of this change to the composition of reportable segments for the year ended 31 December 2025 for Global Integrated Agencies is a £81 million increase in staff costs, £3 million increase in depreciation and amortisation and no impact on goodwill impairment, with a corresponding decrease in Specialist Agencies. The impact of this change to the composition of reportable segments for the year ended 31 December 2024 for Global Integrated Agencies is a £71 million increase in staff costs, a £4 million increase in depreciation and amortisation and no impact on goodwill impairment, with a corresponding decrease in Specialist Agencies
2Depreciation of property, plant and equipment, depreciation of right-of-use assets and amortisation of other intangible assets
3Goodwill impairment is excluded from headline earnings
Summary of contributions by geographical area
Contributions by geographical area were as follows:
202520242023
£m£m£m
Revenue1
North America2
4,966 5,567 5,528 
United Kingdom2,055 2,185 2,155 
Western Continental Europe2,891 3,013 3,037 
Asia Pacific, Latin America, Africa & Middle East and Central & Eastern Europe3,638 3,976 4,125 
13,550 14,741 14,845 
Revenue less pass-through costs1
North America2
3,837 4,394 4,556 
United Kingdom1,503 1,588 1,626 
Western Continental Europe2,143 2,375 2,411 
Asia Pacific, Latin America, Africa & Middle East and Central & Eastern Europe2,693 3,002 3,267 
Headline operating profit1
North America2
663 825 834 
United Kingdom164 237 215 
Western Continental Europe212 259 258 
Asia Pacific, Latin America, Africa & Middle East and Central & Eastern Europe282 386 443 
1,321 1,707 1,750 
Adjusting items within IFRS operating profit
(939)(382)(1,219)
Financing items
(290)(330)(255)
Earnings from associates
39 36 70 
Reported profit before tax
131 1,031 346 
Notes
1Interregional transactions have not been separately disclosed as they are not material
2North America includes the United States with revenue of £4,675 million (2024: £5,203 million, 2023: £5,187 million), revenue less pass-through costs of £3,612 million (2024: £4,115 million, 2023: £4,271 million) and headline operating profit of £616 million (2024: £766 million, 2023: £785 million)


20252024
£m£m
Non-current assets1
North America2
4,094 4,736 
United Kingdom1,651 1,666 
Western Continental Europe2,398 2,512 
Asia Pacific, Latin America, Africa & Middle East and Central & Eastern Europe3
2,393 2,607 
10,536 11,521 
Notes
1Non-current assets excluding financial derivatives and deferred tax assets
2North America includes the United States with non-current assets of £3,808 million (2024: £4,427 million)
3An impairment charge of £72 million was recognised for land and freehold buildings in this geographical area, and within the Global Integrated Agencies operating segment, following a review of the Group's planned usage of its property portfolio. The recoverable amount was determined on a fair value less costs of disposal basis, supported by a third party expert who determined a market price, with reference to similar properties. The impairment charge is excluded from headline earnings. See note 3 to the consolidated financial statements for more details