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INTANGIBLE ASSETS (Tables)
 12 Months Ended
Dec. 31, 2025
Disclosure Of Intangible Assets And Goodwill [Abstract]  
Summary of Movements of Goodwill
The movements in 2025 and 2024 were as follows:
£m
Cost
1 January 202411,979 
Additions1
27 
Disposals(466)
Exchange adjustments(146)
31 December 202411,394 
Additions1
91 
Disposals— 
Exchange adjustments(217)
31 December 202511,268 
Accumulated impairment losses
1 January 20243,590 
Impairment losses for the year237 
Exchange adjustments(43)
31 December 20243,784 
Impairment losses for the year641 
Exchange adjustments(103)
December 31, 20254,322 
Net book value
31 December 20256,946 
31 December 20247,610 
1 January 2024
8,389 
Note
1Additions represent goodwill arising on the acquisition of subsidiary undertakings including the effect of any revisions to fair value adjustments that had been determined provisionally at the immediately preceding balance sheet date, as permitted by IFRS 3 'Business Combinations'. The effect of such revisions was not material in either year presented
Summary of Movements of Other Intangible Assets
The movements in 2025 and 2024 were as follows:
Brands
with an
indefinite
useful life		Acquired
intangibles
Internally generated intangibles and other2
Total
£m£m£m£m
Cost
1 January 2024472 1,814 280 2,566 
Additions— — 47 47 
Disposals and derecognition
(2)(820)(38)(860)
Acquisitions— 17 — 17 
Other movements1
— 14 6 20 
Exchange adjustments(1)(12)— (13)
31 December 2024469 1,013 295 1,777 
Additions— — 95 95 
Disposals and derecognition
— (234)(34)(268)
Acquisitions— 32 — 32 
Exchange adjustments
(17)(19)(8)(44)
31 December 2025452 792 348 1,592 
Accumulated amortisation and impairment
1 January 202460 1,470 186 1,716 
Charge for the year— 93 32 125 
Other movements1
— — 1 1 
Disposals and derecognition— (759)(37)(796)
Exchange adjustments— (7)1 (6)
31 December 202460 797 183 1,040 
Charge for the year— 61 43 104 
Other movements1
— — 8 8 
Disposals and derecognition
— (234)(34)(268)
Exchange adjustments
(3)(17)(6)(26)
31 December 202557 607 194 858 
Net book value
31 December 2025395 185 154 734 
31 December 2024409 216 112 737 
1 January 2024412 344 94 850 
Notes
1Other movements in acquired intangibles include revisions to fair value adjustments that are not material arising on the acquisition of subsidiary undertakings that had been determined provisionally at the immediately preceding balance sheet date, as permitted by IFRS 3 'Business Combinations'
2Other intangible assets are primarily comprised of purchased software
Summary of Cash-generating Units with Significant Goodwill
CGUs with significant goodwill and brands with an indefinite useful life at 31 December are:
Goodwill1
Brands with an indefinite useful life
2025202420252024
£m£m£m£m
WPP Media3,3083,200— — 
VML
1,873 1,905 — — 
Ogilvy3
617795206 212 
Burson
718 746 106 111 
Hill & Knowlton4
— — 32 33 
AKQA2
87 435 — — 
Landor70 89 51 53 
Other273 440 — — 
6,9467,610395 409 
Notes
1Certain operations have been realigned between the various networks. These realignments have been reflected in the CGUs tested for impairment. The most significant realignments are detailed below
2Following the announcement to separate AKQA and Grey (previously the AKQA Group) in the second quarter of 2025, goodwill was reallocated to the separate AKQA and Grey CGUs
3Following the announcement to merge Grey into the Ogilvy CGU in the second quarter of 2025, goodwill for these businesses was combined within the Ogilvy CGU effective 1 July 2025, when the merger formally completed. At 30 June 2025, Grey and Ogilvy were separate CGUs with goodwill of £156 million and £834 million respectively
4Following the announcement to merge BCW and Hill & Knowlton in January 2024, goodwill for these businesses was combined within the Burson CGU effective 1 July 2024, when the merger formally completed. Indefinite lived brands associated with Hill & Knowlton and Burson continued to be identified in separate CGUs during 2025