XML 216 R95.htm IDEA: XBRL DOCUMENT
v3.22.2

Property, plant and equipment - Changes in property plant and equipment (Details) - GBP (£) £ in Millions | 12 Months Ended
--- | ---
Jun. 30, 2022 | Jun. 30, 2021
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning Balance | £ 4,849 | £ 4,926
Ending Balance | 5,848 | 4,849
Cost |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning Balance | 8,182 | 8,260
Hyperinflation adjustment in respect of Turkey | 97 |
Exchange differences | 390 | (558)
Acquisitions |  | 15
Sale of businesses | (85) | (4)
Additions | 1,136 | 647
Disposals | (237) | (178)
Transfers | 0 | 0
Reclassification to assets held for sale | 33 |
Ending Balance | 9,450 | 8,182
Depreciation |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning Balance | (3,333) | (3,334)
Exchange differences | (135) | 245
Sale of businesses | 74 | 2
Disposals | 218 | 152
Transfers | 0 |
Depreciation charge for the year | 447 | 398
Reclassification to assets held for sale | (21) |
Ending Balance | (3,602) | (3,333)
Land and buildings |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning Balance | 1,502 | 1,544
Ending Balance | 1,903 | 1,502
Land and buildings | Cost |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning Balance | 2,160 | 2,141
Hyperinflation adjustment in respect of Turkey | 56 |
Exchange differences | 107 | (137)
Acquisitions |  | 9
Sale of businesses | (4) | (1)
Additions | 230 | 95
Disposals | (65) | (24)
Transfers | 177 | 77
Reclassification to assets held for sale | 8 |
Ending Balance | 2,653 | 2,160
Land and buildings | Depreciation |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning Balance | (658) | (597)
Exchange differences | (31) | 31
Sale of businesses | 4 | 0
Disposals | 62 | 18
Transfers | (5) |
Depreciation charge for the year | 127 | 110
Reclassification to assets held for sale | (5) |
Ending Balance | (750) | (658)
Plant and equipment |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning Balance | 2,496 | 2,612
Ending Balance | 2,847 | 2,496
Plant and equipment | Cost |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning Balance | 4,714 | 4,868
Hyperinflation adjustment in respect of Turkey | 32 |
Exchange differences | 226 | (322)
Acquisitions |  | 2
Sale of businesses | (58) | (3)
Additions | 245 | 149
Disposals | (122) | (126)
Transfers | 249 | 146
Reclassification to assets held for sale | 25 |
Ending Balance | 5,261 | 4,714
Plant and equipment | Depreciation |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning Balance | (2,218) | (2,256)
Exchange differences | (94) | 167
Sale of businesses | 50 | 2
Disposals | 113 | 113
Transfers | (4) |
Depreciation charge for the year | 277 | 244
Reclassification to assets held for sale | (16) |
Ending Balance | (2,414) | (2,218)
Fixtures and fittings |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning Balance | 35 | 41
Ending Balance | 47 | 35
Fixtures and fittings | Cost |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning Balance | 121 | 127
Hyperinflation adjustment in respect of Turkey | 2 |
Exchange differences | 1 | (10)
Acquisitions |  | 0
Sale of businesses | (3) | 0
Additions | 8 | 9
Disposals | (15) | (7)
Transfers | 10 | 2
Reclassification to assets held for sale | 0 |
Ending Balance | 124 | 121
Fixtures and fittings | Depreciation |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning Balance | (86) | (86)
Exchange differences | (1) | 8
Sale of businesses | 2 | 0
Disposals | 13 | 7
Transfers | 9 |
Depreciation charge for the year | 14 | 15
Reclassification to assets held for sale | 0 |
Ending Balance | (77) | (86)
Returnable bottles and crates |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning Balance | 157 | 180
Ending Balance | 181 | 157
Returnable bottles and crates | Cost |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning Balance | 528 | 575
Hyperinflation adjustment in respect of Turkey | 0 |
Exchange differences | 11 | (55)
Acquisitions |  | 0
Sale of businesses | (19) | 0
Additions | 41 | 27
Disposals | (32) | (21)
Transfers | 13 | 2
Reclassification to assets held for sale | 0 |
Ending Balance | 542 | 528
Returnable bottles and crates | Depreciation |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning Balance | (371) | (395)
Exchange differences | (9) | 39
Sale of businesses | 18 | 0
Disposals | 30 | 14
Transfers | 0 |
Depreciation charge for the year | 29 | 29
Reclassification to assets held for sale | 0 |
Ending Balance | (361) | (371)
Under construction |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning Balance | 659 | 549
Ending Balance | 870 | 659
Under construction | Cost |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning Balance | 659 | 549
Hyperinflation adjustment in respect of Turkey | 7 |
Exchange differences | 45 | (34)
Acquisitions |  | 4
Sale of businesses | (1) | 0
Additions | 612 | 367
Disposals | (3) | 0
Transfers | (449) | (227)
Reclassification to assets held for sale | 0 |
Ending Balance | 870 | 659
Under construction | Depreciation |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning Balance | 0 | 0
Exchange differences | 0 | 0
Sale of businesses | 0 | 0
Disposals | 0 | 0
Transfers | 0 |
Depreciation charge for the year | 0 | 0
Reclassification to assets held for sale | 0 |
Ending Balance | £ 0 | £ 0

X
- Definition Increase/(Decrease) Through Hyperinflationary Adjustment, Property, Plant and Equipment + References No definition available. + Details
Name: | deo_IncreaseDecreaseThroughHyperinflationaryAdjustmentPropertyPlantAndEquipment
Namespace Prefix: | deo_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2021-01-01 -Paragraph 73 -Subparagraph e -Clause iii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_73_e_iii&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2021-01-01 -Paragraph 73 -Subparagraph e -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_73_e_i&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The decrease in property, plant and equipment through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment; Disposal groups classified as held for sale [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2021-01-01 -Paragraph 73 -Subparagraph e -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_73_e_ii&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The decrease in property, plant and equipment resulting from the loss of control of a subsidiary. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2021-01-01 -Paragraph 73 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_73_e&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2021-01-01 -Paragraph 73 -Subparagraph e -Clause vii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_73_e_vii&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2021-01-01 -Paragraph 75 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_75_a&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_DepreciationPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The decrease in property, plant and equipment resulting from disposals and retirements. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2021-01-01 -Paragraph 73 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_73_e&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_DisposalsAndRetirementsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2021-01-01 -Paragraph 73 -Subparagraph e -Clause viii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_73_e_viii&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in property, plant and equipment resulting from transfers. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2021-01-01 -Paragraph 73 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_73_e&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2021-01-01 -Paragraph 73 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_73_e&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 54 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_54_a&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_PropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- References No definition available. + Details
Name: | ifrs-full_ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAmortisationAndImpairmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandAndBuildingsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=deo_PlantAndEquipmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_FixturesAndFittingsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=deo_ReturnableBottlesAndCratesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ConstructionInProgressMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |