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Investment in associates and joint ventures (Tables)
 12 Months Ended
Dec. 31, 2023
Statement [Line Items]  
Investment in Associates and Joint Ventures
            
   2023
$m
           
   2022
$m
  
Cost
      
 
 
 
     
 
 
 
At 1 January
      
 
89
 
     
 
132
 
Additions
      
 
3
 
     
 
1
 
Share of profits/(losses)
a
     
 
13
 
     
 
(41
) 
System Fund share of losses
      
 
(3
) 
     
 
(1
) 
Dividends and distributions
      
 
(1
) 
     
 
(1
) 
Exchange and other adjustments
      
 
–
 
     
 
(1
) 
At 31 December
      
 
101
 
     
 
89
 
Impairment
      
 
 
 
     
 
 
 
At 1 January
      
 
(53
) 
     
 
(55
) 
Impairment reversal
      
 
–
 
     
 
2
 
At 31 December
      
 
(53
) 
     
 
(53
) 
Net book value
      
 
48
 
     
 
36
 
Analysed as:
      
 
 
 
     
 
 
 
Barclay associate
      
 
3
 
     
 
–
 
Other associates
      
 
43
 
     
 
36
 
Joint ventures
      
 
2
 
     
 
–
 
 
      
 
48
 
     
 
36
 
 
a
 
In 2023 and 2022, the total share of profits/(losses) from associates and joint ventures in the Group income statement included $18m gain and $18m loss, respectively, due to the liability recognised in 2022 and its subsequent reversal (see note 6). In 2022, $42m was included within exceptional items in addition to the $18m above.
Summary of Financial Information of Material Associate Investment
Summarised financial information in respect of the Barclay associate is set out below: 
 
            
    2023
$m
           
    2022
$m
  
Non-current
assets
      
 
462
 
     
 
472
 
Current assets
      
 
86
 
     
 
64
 
Current liabilities
      
 
(23
) 
     
 
(33
) 
Non-current
liabilities
      
 
(256
) 
     
 
(250
) 
Net assets
      
 
269
 
     
 
253
 
Group’s share of reported net assets at 19.9%
      
 
53
 
     
 
50
 
Adjustments to reflect impairment, capitalised costs and additional rights and obligations under the shareholder agreement
      
 
(8
) 
     
 
(8
) 
Effect of specially allocated expenses (note 6)
      
 
(42
) 
     
 
(42
) 
Carrying amount
      
 
3
 
     
 
–
 
 
            
    2023
$m
            
    2022
$m
  
Revenue
      
 
131
 
      
 
106
 
Profit from continuing operations and total comprehensive income for the year
      
 
15
 
      
 
8
 
Group’s share of profit/(loss) for the year
a
     
 
3
 
      
 
(42
) 
 
a
 
Includes specially allocated expenses and the cost of funding owner returns.