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19. Deferred income

Summary of article:  

2. Operating costs

Summary of article:  The above costs include €99 million (2025: €10 million) in respect of restructuring and impairment, which relate to Employment costs of €98 million (2025: €5 million) and depreciation and amortisation of €1 million (2025: €5 million).

20. Called-up share capital

Summary of article:  For more detailed information on called-up share capital, see Parent Company Accounts, Note 10.

21. Future capital expenditure

Summary of article:  

22. Exposure for cash outflows relating to leases

Summary of article:  

23. Contingent liabilities

Summary of article:  The Group is subject to various claims, legal proceedings and regulatory matters arising in the ordinary course of business.

24. Reconciliation of net cash flow to movement in net funds

Summary of article:  This note provides a reconciliation between the Group’s net cash flows and the movement in net funds for the reporting period.

25. Analysis of changes in net funds

Summary of article:  The table below presents an analysis of the movements in the Group’s net funds for the year ended 31 March 2026, showing the opening position, cash flow movements, other non-cash movements, and the closing position for each component of net funds.

26. Pensions and post-retirement benefits

Summary of article:  TSN participates in a number of defined contribution plans on behalf of personnel.

27. Disposal of Group companies

Summary of article:  There were no disposals of Group companies during the year.