Note 12 Financial Instruments

CATEGORIES OF FINANCIAL INSTRUMENTS (12A)

The following categories of financial instrument are carried in the Balance Sheet.

31 March 2025 31 March 2026

Non-Current Current Non-Current Current

Investments £000's Debtors£000's Investments £000's Debtors£000's Total£000's Investments £000's Debtors£000's Investments £000's Cash & Cash Equivalents£000's Debtors£000's Total£000's

Financial Assets

Amortised Cost - 59,869 18,181 420,830 84,293 583,174 - 59,723 118,716 158,160 77,356 413,955

31 March 2025 31 March 2026

Total 2,136 59,884 18,181 420,830 134,087 635,118 2,136 59,738 118,716 158,160 164,028 502,779

Fair value through other comprehensive income 2,136 - - - - 2,136 2,136 - - - - 2,136

Total Financial Assets 2,136 59,869 18,181 420,830 84,293 585,310 2,136 59,723 118,716 158,160 77,356 416,091

Non-Financial Assets - 15 - - 49,794 49,809 - 16 - - 86,672 86,688

Non-Current Current Non-Current Current

Financial Liabilities Borrowings£000's Creditors£000's Borrowings£000's Creditors£000's Total£000's Borrowings£000's Creditors£000's Borrowings£000's Creditors£000's Creditors£000's Total£000's Total£000's

Financial liabilities at amortised cost (797,751) (555) (71,626) (129,236) (999,168) (773,984) (322) (75,368) (116,633) (966,308) (773,984) (116,633)

Total Financial Liabilities (797,751) (555) (71,626) (129,236) (999,168) (773,984) (322) (75,368) (116,633) (966,308) (773,984) (116,633)

Non-Financial Liabilities - (166,285) - (92,416) (258,701) - (157,320) - (87,897) (245,216) (966,308) (773,984)

Total (797,751) (166,840) (71,626) (221,652) (1,257,870) (773,984) (157,642) (75,368) (204,530) (1,211,524) (773,984) (1,211,524)

Note: Non-Financial Liabilities balance for 31 March 2025 is updated to reflect the 2024-25 adjustment posted on Finance Lease Long Term Liability.