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Segmental information (Tables)
12 Months Ended
Jun. 30, 2021
Disclosure of operating segments [abstract]  
Schedule of segmental information for the consolidated income statement - continuing operations (a) Segmental information for the consolidated income statement
North AmericaEurope
and
Turkey
AfricaLatin America and CaribbeanAsia
Pacific
SC&PEliminate
inter-
segment
sales
Total
operating
segments
Corporate
and other
Total
£ million£ million£ million£ million£ million£ million£ million£ million£ million£ million
2021
Sales5,803 4,795 2,020 1,369 5,146 1,537 (1,537)19,133 20 19,153 
Net sales
At budgeted exchange rates(i)
5,527 2,579 1,541 1,176 2,561 1,627 (1,548)13,463 20 13,483 
Acquisitions and disposals28 2 5     35  35 
SC&P allocation9 45 3 13 9 (79)    
Retranslation to actual exchange rates(355)(68)(137)(143)(82)(11)11 (785) (785)
Net sales5,209 2,558 1,412 1,046 2,488 1,537 (1,537)12,713 20 12,733 
Operating profit/(loss)
At budgeted exchange rates(i)
2,469 728 228 422 628 (97) 4,378 (218)4,160 
Acquisitions and disposals(18)(3)     (21) (21)
SC&P allocation(30)(32)(3)(27)(5)97     
Fair value remeasurement of contingent considerations, equity option and earn out arrangements(9)(27)     (36) (36)
Fair value remeasurement of biological assets          
Retranslation to actual exchange rates(175)(31)(54)(92)(15)  (367)10 (357)
Operating profit/(loss) before exceptional items2,237 635 171 303 608   3,954 (208)3,746 
Exceptional items  (15)     (15) (15)
Operating profit/(loss)2,237 620 171 303 608   3,939 (208)3,731 
Non-operating items14 
Net finance charges(373)
Share of after tax results of associates and joint ventures
Moët Hennessy
335 
Other
(1)
Profit before taxation3,706 
North AmericaEurope
and
Turkey
AfricaLatin America and CaribbeanAsia
Pacific
SC&PEliminate
inter-
segment
sales
Total
operating
segments
Corporate
and other
Total
£ million£ million£ million£ million£ million£ million£ million£ million£ million£ million
2020
Sales5,222 4,697 1,911 1,184 4,645 1,343 (1,343)17,659 38 17,697 
Net sales
At budgeted exchange rates(i)
4,445 2,501 1,300 944 2,253 1,439 (1,341)11,541 38 11,579 
Acquisitions and disposals32 10 50 — — — 93 — 93 
SC&P allocation11 60 10 12 (98)— (1)— 
Retranslation to actual exchange rates135 (4)(8)(46)(2)81 (1)80 
Net sales4,623 2,567 1,346 908 2,270 1,343 (1,343)11,714 38 11,752 
Operating profit/(loss)
At budgeted exchange rates(i)
2,007 730 116 254 498 45 — 3,650 (152)3,498 
Acquisitions and disposals(1)(4)— — — — — (5)— (5)
SC&P allocation26 (45)— — — — 
Fair value remeasurement of contingent consideration(10)(4)— — — — (7)— (7)
Fair value remeasurement of biological assets— — — — — — — 
Retranslation to actual exchange rates32 (17)(27)(3)— — (6)(1)
Operating profit/(loss) before exceptional items2,034 757 101 248 501 — — 3,641 (147)3,494 
Exceptional items 54 (62)(145)(6)(1,198)— — (1,357)— (1,357)
Operating profit/(loss)2,088 695 (44)242 (697)— — 2,284 (147)2,137 
Non-operating items(23)
Net finance charges(353)
Share of after tax results of associates and joint ventures
Moët Hennessy
285 
Other
(3)
Profit before taxation2,043 
North AmericaEurope
and
Turkey
AfricaLatin America and CaribbeanAsia
Pacific
SC&PEliminate
inter-
segment
sales
Total
operating
segments
Corporate
and other
Total
£ million£ million£ million£ million£ million£ million£ million£ million£ million£ million
2019
Sales5,074 5,132 2,235 1,444 5,356 1,739 (1,739)19,241 53 19,294 
Net sales
At budgeted exchange rates(i)
4,034 2,951 1,529 1,095 2,656 1,843 (1,738)12,370 54 12,424 
Acquisitions and disposals88 — — 92 — 92 
SC&P allocation11 63 15 11 (105)— — — — 
Retranslation to actual exchange rates327 (76)62 19 20 (1)352 (1)351 
Net sales4,460 2,939 1,597 1,130 2,688 1,739 (1,739)12,814 53 12,867 
Operating profit/(loss)
At budgeted exchange rates(i)
1,755 972 257 312 671 139 — 4,106 (186)3,920 
Acquisitions and disposals29 (1)— — — — — 28 — 28 
SC&P allocation13 72 32 16 (139)— — — — 
Retranslation to actual exchange rates151 (29)12 21 16 — — 171 (3)168 
Operating profit/(loss) before exceptional items1,948 1,014 275 365 703 — — 4,305 (189)4,116 
Exceptional items — (18)— — (35)— — (53)(21)(74)
Operating profit/(loss)1,948 996 275 365 668 — — 4,252 (210)4,042 
Non-operating items144 
Net finance charges(263)
Share of after tax results of associates and joint ventures
Moët Hennessy
310 
Other
Profit before taxation4,235 
(i)    These items represent the IFRS 8 performance measures for the geographical and SC&P segments.
(1)    The net sales figures for SC&P reported to the Executive Committee primarily comprise inter-segment sales and these are eliminated in a separate column in the above segmental analysis. Apart from sales by the SC&P segment to the other operating segments, inter-segmental sales are not material.
(2)    The group’s net finance charges are managed centrally and are not attributable to individual operating segments.
(3)    Approximately 40% of annual net sales occurred in the last four months of the calendar year 2020.
Schedule of other segmental information
(b) Other segmental information
 North
America
£ million
Europe and Turkey
£ million
Africa
£ million
Latin
America
and
Caribbean
£ million
Asia
Pacific
£ million
SC&P
£ million
Corporate
and other
£ million
Total
£ million
2021
Capital expenditure153 23 125 20 56 125 124 626 
Depreciation and intangible asset amortisation(76)(31)(79)(16)(60)(126)(59)(447)
2020
Capital expenditure145 24 128 48 59 191 105 700 
Depreciation and intangible asset amortisation(68)(37)(103)(21)(59)(119)(73)(480)
Underlying impairment
— (7)— (7)— — — (14)
Exceptional impairment of tangible assets
— — (139)— (1)— — (140)
Exceptional impairment of intangible assets— — — — (1,205)— — (1,205)
2019
Capital expenditure
150 32 160 48 40 197 44 671 
Depreciation and intangible asset amortisation(51)(18)(81)(13)(42)(110)(59)(374)
Disclosure Of Category And Geographical Analysis Explanatory1
(c) Category and geographical analysis
 
Category analysis
Geographic analysis
 Spirits
£ million
Beer(iv)
£ million
Ready to
drink
(iv)
£ million
Other
£ million
Total
£ million
Great
Britain
£ million
United
States
£ million
Nether-
lands
£ million
India
£ million
Rest of
World
£ million
Total
£ million
2021
Sales(i)
15,634 2,562 741 216 19,153 1,822 5,441 70 3,011 8,809 19,153 
Non-current assets(ii), (iii)
2,119 4,320 2,474 2,561 7,589 19,063 
2020 (Restated)
Sales(i), (iv)
14,158 2,687 621 231 17,697 1,684 4,839 62 2,783 8,329 17,697 
Non-current assets(ii), (iii)
1,911 5,028 2,661 2,758 7,563 19,921 
2019 (Restated)
Sales(i), (iv)
15,283 3,041 662 308 19,294 1,706 4,724 70 3,236 9,558 19,294 
Non-current assets(ii), (iii)
1,637 4,662 2,525 3,829 7,668 20,321 
(i)    The geographical analysis of sales is based on the location of third party sales.
(ii)    The geographical analysis of non-current assets is based on the geographical location of the assets and comprises intangible assets, property, plant and equipment, biological assets, investments in associates and joint ventures, other investments and non-current other receivables.
(iii)    The management information provided to the chief operating decision maker does not include an analysis of assets and liabilities by category and therefore is not disclosed.
(iv)    Flavoured malt beverages have been reclassified from ready to drink to beer from 1 July 2020. This reporting is in line with the nature of these products and how management reviews the performance. Before the reclassification the beer sales would have been £2,188 million in 2021 (2020 – £2,342 million; 2019 – £2,758 million), and the ready to drink sales would have been £1,115 million in 2021 (2020 – £966 million; 2019 – £945 million).