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Working capital (Tables) | 12 Months Ended
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Jun. 30, 2022
Summary Of Additional Information About Working Capital [Abstract] |
Schedule of inventories | (a) Inventories
| 2022 £ million | 2021 £ million
Raw materials and consumables | 489 |  | 348 |
Work in progress | 86 |  | 60 |
Maturing inventories | 5,229 |  | 4,668 |
Finished goods and goods for resale | 1,290 |  | 969 |
| 7,094 |  | 6,045 |
Schedule of inventories expected to be utilised after more than one year | Maturing inventories include whisk(e)y, rum, tequila and Chinese white spirits. The following amounts of inventories are expected to be utilised after more than one year:
| 2022 £ million | 2021 £ million
Raw materials and consumables | 15 |  | 17 |
Maturing inventories | 3,713 |  | 3,296 |
| 3,728 |  | 3,313 |
Schedule of provisions for obsolescence of inventories | Inventories are disclosed net of provisions for obsolescence, an analysis of which is as follows:
| 2022 £ million | 2021 £ million | 2020 £ million
Balance at beginning of the year | 96 |  | 98 |  | 63 |
Exchange differences | 6 |  | (8) |  | — |
Income statement charge | 6 |  | 20 |  | 47 |
Utilised | (13) |  | (14) |  | (12) |
Sale of businesses | (1) |  | — |  | — |
| 94 |  | 96 |  | 98 |
Schedule of trade and other receivables | (b) Trade and other receivables
| 2022 | 2021
| Current assets £ million | Non-current assets £ million | Current assets £ million | Non-current assets £ million
Trade receivables | 2,155 |  | — |  | 1,817 |  | — |
Interest receivable | 18 |  | — |  | 35 |  | — |
VAT recoverable and other prepaid taxes | 290 |  | 15 |  | 216 |  | 18 |
Other receivables | 158 |  | 13 |  | 148 |  | 18 |
Prepayments | 290 |  | 9 |  | 150 |  | — |
Accrued income | 22 |  | — |  | 19 |  | — |
| 2,933 |  | 37 |  | 2,385 |  | 36 |
Schedule of aged analysis of trade receivables net of allowances | The aged analysis of trade receivables, net of expected credit loss allowance, is as follows:
| 2022 £ million | 2021 £ million
Not overdue | 2,114 |  | 1,771 |
Overdue 1 – 30 days | 19 |  | 15 |
Overdue 31 – 60 days | 8 |  | 8 |
Overdue 61 – 90 days | 5 |  | 6 |
Overdue 91 – 180 days | 5 |  | 7 |
Overdue more than 180 days | 4 |  | 10 |
| 2,155 |  | 1,817 |
Schedule of expected credit loss allowance for doubtful debts | Trade and other receivables are disclosed net of expected credit loss allowance for doubtful debts, an analysis of which is as follows:
| 2022 £ million | 2021 £ million | 2020 £ million
Balance at beginning of the year | 112 |  | 160 |  | 113 |
Exchange differences | 6 |  | (13) |  | (3) |
Income statement charge/(release) | 21 |  | (15) |  | 55 |
Written off | (21) |  | (20) |  | (5) |
| 118 |  | 112 |  | 160 |
Schedule of trade and other payables | (c) Trade and other payables
| 2022 | 2021
| Current liabilities £ million | Non-current liabilities £ million | Current liabilities £ million | Non-current liabilities £ million
Trade payables | 2,705 |  | — |  | 2,014 |  | — |
Interest payable | 143 |  | — |  | 124 |  | — |
Tax and social security excluding income tax | 696 |  | — |  | 656 |  | — |
Other payables | 600 |  | 380 |  | 606 |  | 338 |
Accruals | 1,635 |  | — |  | 1,152 |  | — |
Deferred income | 90 |  | — |  | 72 |  | — |
Dividend payable to non-controlling interests | 18 |  | — |  | 24 |  | — |
| 5,887 |  | 380 |  | 4,648 |  | 338 |
Schedule of movement in provisions | (d) Provisions
| Thalidomide £ million | Other £ million | Total £ million
At 30 June 2021 | 190 |  | 222 |  | 412 |
Exchange differences | — |  | 18 |  | 18 |
Disposal of businesses | — |  | (6) |  | (6) |
Provisions charged during the year | — |  | 65 |  | 65 |
Provisions utilised during the year | (16) |  | (73) |  | (89) |
Transfers from other payables | — |  | 12 |  | 12 |
Unwinding of discounts | 4 |  | 1 |  | 5 |
At 30 June 2022 | 178 |  | 239 |  | 417 |
Current liabilities | 12 |  | 147 |  | 159 |
Non-current liabilities | 166 |  | 92 |  | 258 |
| 178 |  | 239 |  | 417 |

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