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COSTS OF SERVICES AND GENERAL AND ADMINISTRATIVE COSTS (Tables)
 12 Months Ended
Dec. 31, 2025
Analysis of income and expense [abstract]  
Summary of Costs of Services and General Administrative Costs
202520242023
£m£m£m
Costs of services11,404 12,290 12,326 
General and administrative costs1,764 1,126 1,988 
13,168 13,416 14,314 
Costs of services and general and administrative costs include:
202520242023
£m£m£m
Staff costs (note 5)
7,083 7,761 8,137 
Establishment costs420 472 516 
Media pass-through costs2,543 2,523 2,174 
Other costs of services and general and administrative costs1
3,122 2,660 3,487 
13,168 13,416 14,314 
Note
1Other costs of services and general and administrative costs include £831 million (2024: £859 million, 2023: £811 million) of other pass-through costs

Other costs of services and general and administrative costs include the following significant items:
202520242023
£m£m£m
Goodwill impairment (note 11)
641 237 63 
Amortisation and impairment of acquired intangible assets61 93 728 
Restructuring and transformation costs68 251 196 
Property-related restructuring costs127 26 232 
Gains on disposal of investments and subsidiaries
(6)(322)(7)
Legal provision charges/(gains)
43 68 (11)
Summary of Auditors Remuneration auditors’ remuneration:
202520242023
£m£m£m
Fees payable to the Company’s external auditors for the audit of the Company and Group’s annual accounts1,2
22 22 10 
Fees payable for the audit of the Company’s subsidiaries2
25 26 30 
Fees payable to the external auditors pursuant to legislation1,2
47 48 40 
Audit-related assurance services 2,3
1 1 1 
Other assurance services - PwC1 — — 
Other assurance services - Deloitte— 1 1 
Total other fees2 2 2 
Total fees49 50 42 
Notes
1The 2024 comparative has been re-presented to include additional fees of £3.8 million that were incurred in 2025 relating to the 2024 audit
2With effect from 2024, following a competitive tender process, PricewaterhouseCoopers LLP (PwC) was appointed as external auditor of the Company, replacing Deloitte LLP (Deloitte). Fees payable for the audit of the Company and Group's annual accounts, the audit of the Company's subsidiaries, and audit-related services during the years ended 31 December 2025 and 31 December 2024 relate to PwC and for the year ended 31 December 2023 to Deloitte. This includes fees in respect of the audit of internal control over financial reporting
3 Audit-related assurance services are predominantly in respect of the review of the interim financial information