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Intangible assets (Tables) | 12 Months Ended
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Jun. 30, 2022
Intangible assets and goodwill [abstract] |
Schedule of movement in intangible assets and goodwill |
| Brands £ million | Goodwill £ million | Other intangibles £ million | Computer software £ million | Total £ million
Cost |  |  |  |  |
At 30 June 2020 | 8,923 |  | 2,664 |  | 1,587 |  | 698 |  | 13,872 |
Exchange differences | (799) |  | (311) |  | (174) |  | (30) |  | (1,314) |
Additions | 334 |  | 274 |  | 8 |  | 32 |  | 648 |
Disposals | — |  | — |  | — |  | (27) |  | (27) |
At 30 June 2021 | 8,458 |  | 2,627 |  | 1,421 |  | 673 |  | 13,179 |
Hyperinflation adjustment in respect of Turkey | 315 |  | 208 |  | — |  | 1 |  | 524 |
Exchange differences | 639 |  | 145 |  | 194 |  | 28 |  | 1,006 |
Additions | 109 |  | 70 |  | 55 |  | 67 |  | 301 |
Disposals | (23) |  | (42) |  | — |  | (23) |  | (88) |
Reclassification to asset held for sale | (560) |  | — |  | — |  | (8) |  | (568) |
At 30 June 2022 | 8,938 |  | 3,008 |  | 1,670 |  | 738 |  | 14,354 |
Amortisation and impairment |  |  |  |  |
At 30 June 2020 | 1,168 |  | 752 |  | 78 |  | 574 |  | 2,572 |
Exchange differences | (71) |  | (82) |  | (3) |  | (26) |  | (182) |
Amortisation for the year | — |  | — |  | 5 |  | 44 |  | 49 |
Disposals | — |  | — |  | — |  | (24) |  | (24) |
At 30 June 2021 | 1,097 |  | 670 |  | 80 |  | 568 |  | 2,415 |
Exchange differences | 51 |  | 60 |  | (1) |  | 25 |  | 135 |
Amortisation for the year | — |  | — |  | 7 |  | 38 |  | 45 |
Impairment | 317 |  | 19 |  | — |  | — |  | 336 |
Disposals | (23) |  | (28) |  | — |  | (20) |  | (71) |
Reclassification to asset held for sale | (400) |  | — |  | — |  | (8) |  | (408) |
At 30 June 2022 | 1,042 |  | 721 |  | 86 |  | 603 |  | 2,452 |
Carrying amount |  |  |  |  |
At 30 June 2022 | 7,896 |  | 2,287 |  | 1,584 |  | 135 |  | 11,902 |
At 30 June 2021 | 7,361 |  | 1,957 |  | 1,341 |  | 105 |  | 10,764 |
At 30 June 2020 | 7,755 |  | 1,912 |  | 1,509 |  | 124 |  | 11,300 |
Schedule of principal acquired brands | At 30 June 2022, the principal acquired brands, all of which are regarded as having indefinite useful economic lives, are as follows:
| Principal markets | 2022 £ million | 2021 £ million
Crown Royal whisky | United States | 1,210 |  | 1,053 |
Captain Morgan rum | Global | 993 |  | 864 |
McDowell's No.1 whisky, rum and brandy | India | 778 |  | 944 |
Smirnoff vodka | Global | 681 |  | 593 |
Johnnie Walker whisky | Global | 625 |  | 625 |
Casamigos tequila | United States | 499 |  | 434 |
Yenì raki | Turkey | 294 |  | 141 |
Shui Jing Fang Chinese white spirit | Greater China | 279 |  | 253 |
Aviation American gin | United States | 218 |  | 190 |
Don Julio tequila | United States | 207 |  | 185 |
Signature whisky | India | 191 |  | 177 |
Seagram's 7 Crown whiskey | United States | 184 |  | 160 |
Black Dog whisky | India | 162 |  | 150 |
Antiquity whisky | India | 158 |  | 147 |
Zacapa rum | Global | 158 |  | 138 |
Gordon's gin | Europe | 119 |  | 119 |
Bell's whisky | Europe | 102 |  | 179 |
Windsor Premier whisky | Korea | — |  | 145 |
Other brands |  | 1,038 |  | 864 |
|  | 7,896 |  | 7,361 |
Schedule of goodwill attributed to cash-generating units | (b) Goodwill For the purposes of impairment testing, goodwill has been attributed to the following cash-generating units:
| 2022 £ million | 2021 £ million
North America | 773 |  | 609 |
Europe |  |
Turkey | 255 |  | 143 |
Asia Pacific |  |
Greater China | 141 |  | 128 |
India | 747 |  | 693 |
Latin America and Caribbean – Mexico | 142 |  | 126 |
Other cash-generating units | 229 |  | 258 |
| 2,287 |  | 1,957 |
Schedule of pre-tax discount rates and terminal growth rates used for impairment testing | The pre-tax discount rates, terminal and long-term growth rates used for impairment testing are as follows:
| 2022 |  | 2021 |
| Pre-tax discount rate % | Terminal growth rate % | Long-term growth rate % | Pre-tax discount rate % | Terminal growth rate % | Long-term growth rate %
North America – United States | 8 |  | 2 |  | 4 |  | 7 |  | 2 |  | 4 |
Europe |  |  |  |  |  |
United Kingdom | 8 |  | 2 |  | 4 |  | 6 |  | 2 |  | 4 |
Turkey | 31 |  | 15 |  | 25 |  | 22 |  | 11 |  | 16 |
Asia Pacific |  |  |  |  |  |
Australia | 7 |  | 2 |  | 5 |  | 6 |  | 2 |  | 5 |
India | 14 |  | 4 |  | 11 |  | 12 |  | 4 |  | 11 |
Africa |  |  |  |  |  |
South Africa | 16 |  | — |  | 6 |  | 13 |  | — |  | 6 |
Nigeria | 24 |  | 12 |  | 15 |  | 19 |  | 10 |  | 14 |
Latin America and Caribbean |  |  |  |  |  |
Brazil | 12 |  | 3 |  | 6 |  | 11 |  | 3 |  | 6 |
Schedule of sensitivity to change in key assumptions | The table below shows the headroom at 30 June 2022 and the impairment charge that would be required if the assumptions in the calculation of their value in use were changed:
|  |  |  | Increase in discount rate |  | Decrease in terminal growth rate |  | Decrease in annual growth rate in forecast period 2023-2029 |  | Decrease in cash flows |  | Decrease in future volume forecast |  | Further devaluation of local currency |  |
| Carrying value of CGU £ million | Headroom £ million |  | Reasonably possible change | Potential impairment charge £ million |  | Reasonably possible change | Potential impairment charge £ million |  | Reasonably possible change | Potential impairment charge £ million |  | Reasonably possible change | Potential impairment charge £ million |  | Reasonably possible change | Potential impairment charge £ million |  | Reasonably possible change | Potential impairment charge £ million |  |
McDowell's No.1 | 892 |  | — |  |  | 1ppt | (92) |  |  | n/a | n/a |  | 2ppt | (121) |  |  | n/a | n/a |  | n/a | n/a |  | n/a | n/a |  |
Bell's | 145 |  | — |  |  | 3ppt | (27) |  |  | 1ppt | (9) |  |  | n/a | n/a |  | 10 | % | (15) |  |  | n/a | n/a |  | n/a | n/a |  |
Yenì Raki | 346 |  | 44 |  |  | 7ppt | (95) |  |  | n/a | n/a |  | n/a | n/a |  | n/a | n/a |  | 4 | % | (20) |  |  | n/a | n/a |  |
Turkey | 688 |  | 14 |  |  | 7ppt | (249) |  |  | 1ppt | (13) |  |  | n/a | n/a |  | 10 | % | (88) |  |  | 1 | % | (124) |  |  | 66 | % | (69) |  |  |

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