XML 283 R110.htm IDEA: XBRL DOCUMENT v3.24.0.1
Intangible assets - Additional Information (Detail) - GBP (£)
£ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Disclosure of detailed information about intangible assets [line items]      
Carrying value of goodwill £ 2,434 £ 2,480  
Description of valuation techniques used to measure fair value less costs of disposal Goodwill is tested at least annually for impairment. The recoverable amount of each aggregated CGU is based on the higher of value in use and fair value less costs of disposal.    
Perpetuity growth rate 2.00% 2.00%  
Description of management's approach to determining values assigned to key assumptions Forecast sales growth rates are based on past experience adjusted for the strategic direction and near-term investment priorities within each CGU. Key assumptions include growth in English Language Learning and Workforce Skills – due to product-led share gains and contribution from new acquisitions, recovery in Higher Education, growth in Virtual Learning – albeit impacted by school churn in Virtual Schools in the short term, and steady growth in Assessments and Qualifications. The sales forecasts use average nominal growth rates of low-mid single digits for mature businesses in mature markets and double digit growth where there has been significant organic and/or inorganic investment.    
Disposal of intangible assets on account of disposal of business £ 53    
Cost of sales [member]      
Disclosure of detailed information about intangible assets [line items]      
Amortisation expense 37 £ 32 £ 25
Operating expense [member]      
Disclosure of detailed information about intangible assets [line items]      
Amortisation expense 132 147 138
Impairment £ 4
Goodwill [member]      
Disclosure of detailed information about intangible assets [line items]      
Carrying value of goodwill £ 2,434 £ 2,480  
Description of accounting of goodwill prior to adoption of IFRS For acquisitions completed between 1 January 1998 and 31 December 2002, no value was ascribed to intangibles other than goodwill which was amortised over a period of up to 20 years. On adoption of IFRS on 1 January 2003, the Group chose not to restate the goodwill balance and at that date the balance was frozen (i.e. amortisation ceased).    
Bottom of range [member]      
Disclosure of detailed information about intangible assets [line items]      
CGU growth rate   3.50%  
Pretax discount rate 10.40% 11.60%  
Top of range [member]      
Disclosure of detailed information about intangible assets [line items]      
CGU growth rate 3.50%    
Pretax discount rate 13.00% 12.00%