Annex A: Summary of key financial information

Body
Components

Great Britain

 

2025-26

2025-26

2025-26

2024-25

£ million, 2025-26 prices

Actual 

Delivery plan 

Variance

Actual

Income

A

B

C=A-B

 

Grant income (exc. enhancement grant)

8,127

8,175

(48)

7,851

Franchised track access charges

3,385

3,401

(16)

3,465

Other single till income

831

797

34

783

Total income

12,343

12,373

(30)

12,099

Operating expenditure

A

B

C=B-A

 

Network operations

963

910

(53)

921

Support costs 

1,137

1,185

48

1,134

Traction electricity, industry costs and rates 

1,285

1,296

11

1,364

Maintenance 

2,657

2,439

(218)

2,584

Schedule 4 compensation payments

307

322

15

279

Schedule 8 compensation payments

177

6

(171)

122

Total operating expenditure

6,526

6,158

(368)

6,404

Capital expenditure

A

B

C=B-A

 

Renewals 

3,654

3,968

314

3,801

Enhancements

1,896

2,136

240

2,151

Total capital expenditure

5,550

6,104

554

5,952

Risk (Centrally-held)

-

120

120

-

Risk (Region-controlled)

-

26

26

-

Input prices

-

(7)

(7)

-

Total risk expenditure

-

139

139

-

Other expenditure

A

B

C=B-A

 

Financing costs and other

2,952

2,884

(68)

2,578

Corporation tax 

-

-

-

-

Total other expenditure

2,952

2,884

(68)

2,578

Total expenditure

15,028

15,285

257

14,934

Other information

 

 

 

 

RAB

92,691

n/a 

n/a 

92,714

Net debt

61,080

n/a 

n/a 

60,232

Gearing (net debt/RAB) 

66%

n/a 

n/a 

65%

Source: Network Rail’s regulatory financial statements

England and Wales

 

2025-26

2025-26

2025-26

2024-25

£ million, 2025-26 prices

Actual 

Delivery plan 

Variance

Actual

Income

A

B

C=A-B

 

Grant income (exc. enhancement grant)

7,478

7,486

(8)

7,171

Franchised track access charges

2,858

2,878

(20)

2,933

Other single till income

773

735

38

725

Total income

11,109

11,099

10

10,829

Operating expenditure

A

B

C=B-A

A

Network operations

866

830

(36)

833

Support costs 

1,024

1,064

40

1,010

Traction electricity, industry costs and rates 

1,158

1,169

11

1,230

Maintenance 

2,396

2,201

(195)

2,334

Schedule 4 compensation payments

285

308

23

262

Schedule 8 compensation payments

176

5

(171)

124

Total operating expenditure

5,905

5,577

(328)

5,793

Capital expenditure

A

B

C=B-A

A

Renewals 

3,228

3,519

291

3,365

Enhancements

1,743

1,977

234

1,992

Total capital expenditure

4,971

5,496

525

5,357

Risk (Centrally held)

-

120

120

0

Risk (Route-controlled)

-

-

-

0

Input prices

-

(12)

(12)

0

Total risk expenditure

-

108

108

-

Other expenditure

A

B

C=B-A

A

Financing costs and other

2,652

2,591

(61)

2,317

Corporation tax 

-

-

-

-

Total other expenditure

2,652

2,591

(61)

2,317

Total expenditure

13,528

13,772

244

13,467

Other information

 

 

 

 

RAB

83,008

n/a 

n/a 

83,028

Net debt

54,859

n/a 

n/a 

54,132

Gearing (net debt/RAB) 

66%

n/a 

n/a 

65%

Source: Network Rail’s regulatory financial statements

Scotland

 

2025-26

2025-26

2025-26

2024-25

£ million, 2025-26 prices

Actual

Delivery plan

Variance

Actual

Income

A

B

C=A-B

A

Grant income (exc. enhancement grant)

649

689

(40)

680

Franchised track access charges

527

523

4

532

Other single till income

58

62

(4)

58

Total income

1,234

1,274

(40)

1,270

Operating expenditure

A

B

C=B-A

A

Network operations

97

80

(17)

88

Support costs 

113

121

8

124

Traction electricity, industry costs and rates 

127

127

-

134

Maintenance 

261

238

(23)

250

Schedule 4 compensation payments

22

14

(8)

17

Schedule 8 compensation payments

1

1

-

(2)

Total operating expenditure

621

581

(40)

611

Capital expenditure

A

B

C=B-A

A

Renewals 

426

449

23

436

Enhancements

153

159

6

159

Total capital expenditure

579

608

29

595

Risk (Centrally held)

-

-

-

                    -   

Risk (Route-controlled)

-

26

26

                    -   

Input prices

-

5

5

                    -   

Total risk expenditure

-

31

31

-

Other expenditure

A

B

C=B-A

A

Financing costs and other

300

293

(7)

261

Corporation tax 

-

-

-

-

Total other expenditure

300

293

(7)

261

Total expenditure

1,500

1,513

13

1,467

Other information

 

 

 

 

RAB

9,683

n/a 

n/a 

9,686

Net debt

6,221

n/a 

n/a 

6,100

Gearing (net debt/RAB) 

64%

n/a 

n/a 

63%

      

Source: Network Rail’s regulatory financial statements

Wales

Note: the numbers set out below are discussed in the above commentary as part of the Wales and Western region.

 

2025-26

2025-26

2025-26

2024-25

£ million, 2025-26 prices

Actual 

Delivery plan 

Variance

Actual

Income

A

B

C=A-B

 

Grant income (exc. enhancement grant)

359

 

 

358

Franchised track access charges

104

-

-

103

Other single till income

11

-

-

11

Total income

474

-

-

472

Operating expenditure

A

B

C=B-A

 

Network operations

54

-

-

52

Support costs 

62

-

-

64

Traction electricity, industry costs and rates 

25

-

-

28

Maintenance 

131

-

-

113

Schedule 4 compensation payments

18

-

-

16

Schedule 8 compensation payments

(8)

-

-

(7)

Total operating expenditure

283

-

-

265

Capital expenditure

A

B

C=B-A

 

Renewals 

215

-

-

247

Enhancements

11

-

-

31

Total capital expenditure

226

-

-

278

Risk (Centrally held)

-

-

-

-

Risk (Route-controlled)

-

-

-

-

Input prices

-

-

-

-

Total risk expenditure

-

-

-

-

Other expenditure

A

B

C=B-A

 

Financing costs and other

159

-

-

134

Corporation tax 

-

-

-

-

Total other expenditure

159

-

-

134

Total expenditure

667

-

-

677

Other information

 

 

 

 

RAB

5,397

n/a 

n/a 

5,286

Net debt

3,776

n/a 

n/a 

3,764

Gearing (net debt/RAB) 

70%

n/a 

n/a 

71%

Source: Network Rail’s analysis of industry financials