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Property, plant and equipment | 12 Months Ended
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Jun. 30, 2022
Disclosure of detailed information about property, plant and equipment [abstract] |
Property, plant and equipment | 10. Property, plant and equipment Accounting policies Land and buildings are stated at cost less accumulated depreciation. Freehold land is not depreciated. Leaseholds are generally depreciated over the unexpired period of the lease. Other property, plant and equipment are depreciated on a straight-line basis to estimated residual values over their expected useful lives, and these values and lives are reviewed each year. Subject to these reviews, the estimated useful lives fall within the following ranges: buildings – 10 to 50 years; within plant and equipment casks and containers – 15 to 50 years; other plant and equipment – 5 to 40 years; fixtures and fittings – 5 to 10 years; and returnable bottles and crates – 5 to 10 years. Reviews are carried out if there is an indication that assets may be impaired, to ensure that property, plant and equipment are not carried at above their recoverable amounts. Government grants Government grants are not recognised until there is reasonable assurance that the group will comply with the conditions pursuant to which they have been granted and that the grants will be received. Government grants in respect of property, plant and equipment are deducted from the asset that they relate to, reducing the depreciation expense charged to the income statement.
| Land and buildings £ million | Plant and equipment £ million | Fixtures and fittings £ million | Returnable bottles and crates £ million | Under construction £ million | Total £ million
Cost |  |  |  |  |  |
At 30 June 2020 | 2,141 |  | 4,868 |  | 127 |  | 575 |  | 549 |  | 8,260 |
Exchange differences | (137) |  | (322) |  | (10) |  | (55) |  | (34) |  | (558) |
Acquisitions | 9 |  | 2 |  | — |  | — |  | 4 |  | 15 |
Sale of businesses | (1) |  | (3) |  | — |  | — |  | — |  | (4) |
Additions | 95 |  | 149 |  | 9 |  | 27 |  | 367 |  | 647 |
Disposals | (24) |  | (126) |  | (7) |  | (21) |  | — |  | (178) |
Transfers | 77 |  | 146 |  | 2 |  | 2 |  | (227) |  | — |
At 30 June 2021 | 2,160 |  | 4,714 |  | 121 |  | 528 |  | 659 |  | 8,182 |
Hyperinflation adjustment in respect of Turkey | 56 |  | 32 |  | 2 |  | — |  | 7 |  | 97 |
Exchange differences | 107 |  | 226 |  | 1 |  | 11 |  | 45 |  | 390 |
Sale of businesses | (4) |  | (58) |  | (3) |  | (19) |  | (1) |  | (85) |
Additions | 230 |  | 245 |  | 8 |  | 41 |  | 612 |  | 1,136 |
Disposals | (65) |  | (122) |  | (15) |  | (32) |  | (3) |  | (237) |
Transfers | 177 |  | 249 |  | 10 |  | 13 |  | (449) |  | — |
Reclassification to assets held for sale | (8) |  | (25) |  | — |  | — |  | — |  | (33) |
At 30 June 2022 | 2,653 |  | 5,261 |  | 124 |  | 542 |  | 870 |  | 9,450 |
Depreciation |  |  |  |  |  |
30 June 2020 | 597 |  | 2,256 |  | 86 |  | 395 |  | — |  | 3,334 |
Exchange differences | (31) |  | (167) |  | (8) |  | (39) |  | — |  | (245) |
Depreciation charge for the year | 110 |  | 244 |  | 15 |  | 29 |  | — |  | 398 |
Sale of businesses | — |  | (2) |  | — |  | — |  | — |  | (2) |
Disposals | (18) |  | (113) |  | (7) |  | (14) |  | — |  | (152) |
At 30 June 2021 | 658 |  | 2,218 |  | 86 |  | 371 |  | — |  | 3,333 |
Exchange differences | 31 |  | 94 |  | 1 |  | 9 |  | — |  | 135
Depreciation charge for the year | 127 |  | 277 |  | 14 |  | 29 |  | — |  | 447
Sale of businesses | (4) |  | (50) |  | (2) |  | (18) |  | — |  | (74) |
Disposals | (62) |  | (113) |  | (13) |  | (30) |  | — |  | (218)
Transfers | 5 |  | 4 |  | (9) |  | — |  | — |  | — |
Reclassification to assets held for sale | (5) |  | (16) |  | — |  | — |  | — |  | (21)
At 30 June 2022 | 750 |  | 2,414 |  | 77 |  | 361 |  | — |  | 3,602 |
Carrying amount |  |  |  |  |  |
At 30 June 2022 | 1,903 |  | 2,847 |  | 47 |  | 181 |  | 870 |  | 5,848 |
At 30 June 2021 | 1,502 |  | 2,496 |  | 35 |  | 157 |  | 659 |  | 4,849 |
At 30 June 2020 | 1,544 |  | 2,612 |  | 41 |  | 180 |  | 549 |  | 4,926 |
(a) The net book value of land and buildings comprises freeholds of £1,444 million (2021 – £1,218 million), long leaseholds of £3 million (2021 – £3 million) and short leaseholds of £410 million (2021 – £281 million). Depreciation was not charged on £114 million (2021 – £180 million) of land. (b) Property, plant and equipment is net of a government grant of £153 million (2021 – £133 million) received in prior years in respect of the construction of a rum distillery in the US Virgin Islands.

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- Definition The entire disclosure for property, plant and equipment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2021-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IAS16_g73-79_TI -URIDate 2021-03-24 + Details
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