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Financial performance

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Please see a selection of tables below showcasing our financial performance. These tables can all also be found in our Sanctuary Annual Report and Financial Statements 2025/2026 (PDF 14.5MB).

Comprehensive Income

Statement of comprehensive income for the year ended 31 March 2026

ColumnGroup 2026 (£m)Group 2025 (£m)Association 2026 (£m)Association 2025 (£m)
Income Statement

 

 

 

 

Continuing operations

 

 

 

 

Revenue

1,216.6

1,179.3

656.7

589.7

Cost of sales

(68.4)

(73.2)

(0.3)

(3.4)

Write down of development site

-

(15.0)

-

-

Operating expenditure

(918.0)

(883.1)

(511.6)

(467.3)

Other gains and losses

8.6

6.6

5.5

5.0

Other income

-

-

12.2

16.0

Share of profit of joint ventures

0.4

1.1

-

-

Operating surplus

239.2

215.7

162.5

140.0

Loss on cessation of defined benefit pension
schemes

(4.6)

(7.5)

(4.6)

(9.0)

Net gain from acquisitions

-

-

-

148.9

Gain/(loss) on disposal groups

7.6

(3.1)

7.6

(3.1)

Finance income

5.0

6.0

2.0

4.1

Finance costs

(190.2)

(183.6)

(108.8)

(104.3)

Gain/(loss) on derecognition of leased assets

0.3

(10.8)

-

(10.8)

Loss on fair value of investment property

-

(60.4)

-

(60.1)

Loss on fair value of assets classified as held for sale

(8.0)

-

(17.7)

-

Gain on fair value of financial instruments

12.0

14.0

(0.1)

-

Surplus/(deficit) before tax

61.3

(29.7)

40.9

105.7

Taxation

(1.7)

1.6

-

-

Surplus/(Loss) for the year from continuing operations 

59.6

(28.1)

40.9

105.7

OTHER COMPREHENSIVE INCOME

 

 

 

 

Items that will not be reclassified subsequently to income or expense:

 

 

 

 

Remeasurement of defined benefit pension scheme liability

(1.7)

22.5

(1.7)

16.2

Equity investments at fair value through other comprehensive income – net change in value

-

(0.1)

-

(0.1)

Items that may be reclassified subsequently to income or expense:

 

 

 

 

Cash flow hedges – changes in fair value

(1.9)

0.7

(1.7)

0.5

Cash flow hedges – reclassified to Income Statement

1.5

1.3

1.5

1.3

Cost of hedging reserve – changes in fair value

0.2

0.3

0.2

0.3

Other comprehensive income for the year

(1.9)

24.7

(1.7)

18.2

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

57.7

(3.4)

39.2

123.9

There were no discontinued operations in either the current or previous financial years.

Financial Position

Statement of financial position as at 31 March 2026

ColumnGroup 31 March 2026 (£m)Group 31 March 2025 (£m)Association 31 March 2026 (£m)Association 31 March 2025 (£m)
ASSETS

 

 

 

 

Non-current assets:

 

 

 

 

Intangible assets

75.0

64.0

69.2

57.0

Property, plant and equipment

5,177.3

5,060.0

3,004.4

2,921.6

Investment property

253.0

78.8

222.1

46.1

Deferred tax assets

5.5

7.5

-

-

Derivative financial assets

26.2

27.8

26.2

27.8

Investments in subsidiaries

-

-

87.7

87.7

Equity accounted investments

4.1

3.7

0.1

-

Other investments

17.2

17.0

16.2

15.9

Trade and other receivables

19.4

24.0

15.5

18.7

 

5,577.7

5,282.8

3,441.4

3,174.8

Current assets:

 

 

 

 

Trade and other receivables

136.5

133.9

129.7

107.0

Inventory

79.3

155.3

2.5

4.8

Assets classified as held for sale

456.0

618.1

330.8

528.0

Cash and cash equivalents

137.0

159.6

15.3

25.5

 

808.8

1,066.9

478.3

665.3

TOTAL ASSETS

6,386.5

6,349.7

3,919.7

3,840.1

LIABILITIES

 

 

 

 

Current liabilities:

 

 

 

 

Trade and other payables

366.5

359.8

183.4

178.1

Contract liabilities

64.1

67.0

34.0

31.8

Current tax liabilities

0.5

0.5

-

-

Loans and borrowings

70.9

150.1

55.0

91.8

Liabilities classified as held for sale

1.0

104.1

56.6

108.3

Provisions

23.3

24.1

1.1

5.7

 

526.3

705.6

330.1

415.7

Non-current liabilities:

 

 

 

 

Trade and other payables

13.4

9.4

6.2

8.8

Loans and borrowings

3,917.9

3,751.5

1,958.5

1,828.7

Deferred tax liabilities

0.4

0..7

-

-

Derivative financial liabilities

0.1

0.2

-

-

Retirement benefit obligations

23.1

25.0

23.1

25.0

Provisions

54.4

64.1

0.7

-

 

4,009.3

3,850.9

1,988.5

1,862.5

TOTAL LIABILITIES

4,535.6

4,556.5

2,318.6

2,278.2

EQUITY

 

 

 

 

Equity attributable to owners of the parent:

 

 

 

 

Ordinary shares

-

-

-

-

Cash flow hedge reserve

7.0

7.4

6.9

7.1

Cost of hedging reserve

0.2

-

0.2

-

Revaluation reserve

-

-

-

-

Restricted reserves

5.6

5.4

5.4

5.2

Retained earnings

1,838.1

1,780.4

1,588.6

1,549.6

TOTAL EQUITY

1,850.9

1,793.2

1,601.1

1,561.9

TOTAL EQUITY AND LIABILITIES

6,386.5

6,349.7

3,919.7

3,840.1

Changes in Equity

Statement for the Year Ending 31 March 2026

Group

ColumnOrdinary shares (£m)Retained earnings (£m)Restricted reserves (£m)Revaluation reserve (£m)Cash flow hedge reserve (£m)Cost of hedging reserve (£m)Total equity (£m)
At 1 April 2024

-

1,786.3

5.1

0.1

5.4

(0.3)

1,796.6

Deficit for the year

-

(28.1)

-

-

-

-

(28.1)

Other comprehensive income/(expense)

-

22.5

-

(0.1)

2.0

0.3

24.7

Total comprehensive income

-

(5.6)

-

(0.1)

2.0

0.3

(3.4)

Transfer of VRTB proceeds

-

(0.3)

0.3

-

-

-

-

Total transfers

-

(0.3)

0.3

-

-

-

-

At 31 March 2025

-

1,780.4

5.4

-

7.4

-

1,793.2

At 1 April 2025

-

1,780.4

5.4

-

7.4

-

1,793.2

Surplus for the year

-

59.6

-

-

-

-

59.6

Other comprehensive income/(expense)

-


(1.7)

-

-

(0.4)

0.2

(1.9)

Total comprehensive income

-

57.9

-

-

(0.4)

0.2

57.7

Transfer of VRTB proceeds

-

(0.2)

0.2

-

-

-

-

Total transfers

-

(0.2)

0.2

-

-

-

-

At 31 March 2026

-

1,838.1

5.6

-

7.0

0.2

1,850.9

Association

ColumnOrdinary shares (£m)Retained earnings (£m)Restricted reserves (£m)Revaluation reserve (£m)Cash flow hedge reserve (£m)Cost of hedging reserve (£m)Total equity (£m)
At 1 April 2024

-

1,428.0

4.9

0.1

5.3

(0.3)

1,438.0

Deficit for the year

-

105.7

-

-

-

-

105.7

Other comprehensive income/(expense)

-

16.2

-

(0.1)

1.8

0.3

18.2

Total comprehensive income

-

121.9

-

(0.1)

1.8

0.3

123.9

Transfer of VRTB proceeds

-

(0.3)

0.3

-

-

-

-

Total transfers

-

(0.3)

0.3

-

-

-

-

At 31 March 2025

-

1,549.6

5.2

-

7.1

-

1,561.9

At 1 April 2025

-

1,549.6

5.2

-

7.1

-

1,561.9

Surplus for the year-40.9----40.9
Other comprehensive income/(expense)-(1.7)--(0.2)0.2(1.7)
Total comprehensive income-39.2--(0.2)0.239.2
Transfer of VRTB proceeds-(0.2)0.2----
Total transfers-(0.2)0.2----
At 31 March 2026-1,588.65.4-6.90.21,601.1

Cash Flows

Statement for the Year Ending 31 March 2026

ColumnGroup 2026 (£m)Group 2025 (£m)Association 2026 (£m)Association 2025 (£m)
CASH FLOWS FROM OPERATING ACTIVITIES

 

 

 

 

Surplus/(deficit) for the year

59.6

(28.1)

40.9

102.7

Adjustments for:

 

 

 

 

Depreciation, amortisation and impairment

99.0

102.8

67.2

62.8

Surplus on sale of property, plant and equipment

(8.4)

(6.6)

(5.3)

(5.0)

Share of profits in joint venture

(0.4)

(1.1)

-

-

Gain on sale of investments

(0.2)

-

(0.2)

-

(Gain)/loss on derecognition of leased assets

(0.3)

10.8

-

10.8

(Gain)/loss on disposal groups

(7.6)

3.1

(7.6)

3.1

Loss on cessation of defined benefit pension schemes

4.6

7.5

4.6

9.0

Loss on fair value of investment property

-

60.4

-

60.1

(Gain)/loss on fair value of financial instruments

(12.0)

(14.0)

0.1

-

Net gain/(loss) from acquisitions

-

-

-

(148.9)

Net finance costs

185.2

177.6

106.8

100.2

Taxation

1.7

(1.6)

-

-

 

269.6

338.9

183.3

92.1

Cash generated before working capital movements

329.2

310.8

224.2

197.8

Changes in:

 

 

 

 

Trade and other receivables

(4.4)

12.4

(24.2)

(43.8)

Trade and other payables

(4.3)

53.9

(12.2)

28.6

Inventories

44.8

36.2

0.3

2.4

Retirement benefit obligations and provisions

(18.1)

(38.5)

(8.0)

(5.8)

 

18.0

64.0

(44.1)

(18.5)

Cash generated from operating activities

347.2

374.8

180.1

179.2

Interest paid

(188.8)

(187.5)

(101.6)

(91.7)

Lease interest payments

(7.2)

(8.7)

(8.0)

(7.8)

Net cash inflow from operating activities

151.2

178.6

70.5

79.8

CASH FLOWS FROM INVESTING ACTIVITIES

 

 

 

 

Interest received

3.7

6.3

2.0

3.0

Proceeds from sale of property, plant and equipment

38.4

17.2

30.2

11.9

Acquisition and construction of property, plant and equipment, investment property and software

(355.1)

(313.4)

(198.8)

(182.4)

Acquisition of other investments

(0.2)

0.3

(0.3)

-

Capital grants received

88.3

61.2

43.7

18.0

Capital grants repaid

-

(35.0)

-

-

Dividends received from joint ventures

-

-

(0.1)

-

Loans to joint ventures

1.8

5.2

1.9

5.2

Loans to other Group entities

-

-

-

32.4

Net cash acquired in transfer of engagements

-

-

-

1.7

Net cash outflow from investing activities

(222.9)

(258.2)

(121.2)

(110.2)

CASH FLOWS FROM FINANCING ACTIVITIES

 

 

 

 

Proceeds from loans and borrowings

292.0

480.00

195.0

338.0

Repayment of borrowings

(240.7)

(378.4)

(151.6)

(291.3)

Repayment of leases

(2.2)

(4.3)

(2.9)

(4.3)

Net cash flow from financing activities

49.1

97.3

40.5

42.4

Net (decrease)/increase in cash and cash equivalents

(22.6)

17.7

(10.2)

11.9

Cash and cash equivalents 1 April 2025

159.6

141.9

25.5

13.6

Cash and cash equivalents 31 March 2026

137.0

159.6

15.3

25.5