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                        "l": 520.56,
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                    "text": "(2,406)",
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                    "text": "Revaluation",
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                },
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                    "id": "p151.4.70",
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        },
        {
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            "text": "Land and Buildings held for industrial and commercial use were valued at 31 March 2026 by Graham & Sibbald, Chartered Surveyors, on a fair value basis as defined in the Valuation Standards (The Global Red Book) issued by The Royal Institution of Chartered Surveyors and had a total value of £101m (2025: £98m)."
        },
        {
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            "text": "Assets under construction are held at cost less any impairment charges."
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}