165
| GROUP |
| Level 3 Fair Value measurements For the Year ended 31 March 2026 | Financial assets | Land & property assets | Assets classified as held for sale | Total |
|---|
| £000 | £000 | £000 | £000 |
|---|
| At 1 April 2025 | 438,440 | 165,618 | 2,416 | 606,474 |
|---|
| Acquisitions | 56,790 | 213 | - | 57,003 |
|---|
| Disposals | (14,667) | (767) | (580) | (16,014) |
|---|
| Transfers (to)/from Level 1 fair value measurement | 3,150 | - | - | 3,150 |
|---|
| Transfers (to)/from held for sale | - | 434 | (434) | - |
|---|
| Depreciation | - | (5,057) | - | (5,057) |
|---|
| Depreciation revaluation | - | 5,057 | - | 5,057 |
|---|
| (Impairment)/reversal of previous impairment | (9,948) | (1,296) | 95 | (11,149) |
|---|
| Net gains recognised in Other Comprehensive Net Expenditure | - | 3,700 | - | 3,700 |
|---|
| Net (losses) / gains recognised in Net Expenditure | (100,173) | (206) | - | (100,379) |
|---|
| At 31 March 2026 | 373,592 | 167,696 | 1,497 | 542,785 |
|---|
| GROUP |
| Level 3 Fair Value measurements For the Year ended 31 March 2025 | Financial assets | Land & property assets | Assets classified as held for sale | Total |
|---|
| £000 | £000 | £000 | £000 |
|---|
| At 1 April 2024 | 454,855 | 165,441 | 2,626 | 622,922 |
|---|
| Acquisitions | 46,527 | 769 | - | 47,296 |
|---|
| Disposals | (26,309) | (426) | (590) | (27,325) |
|---|
| Reclassification | 2,119 | - | - | 2,119 |
|---|
| Transfers (to)/from held for sale | - | (380) | 380 | - |
|---|
| Depreciation | - | (4,759) | - | (4,759) |
|---|
| Depreciation revaluation | - | 4,759 | - | 4,759 |
|---|
| (Impairment)/reversal of previous impairment | (2,982) | (1,430) | - | (4,412) |
|---|
| Net gains recognised in Other Comprehensive Net Expenditure | - | 3,709 | - | 3,709 |
|---|
| Net (losses) / gains recognised in Net Expenditure | (35,770) | (2,065) | - | (37,835) |
|---|
| At 31 March 2025 | 438,440 | 165,618 | 2,416 | 606,474 |
|---|