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Equity - Schedule of amounts attributable to non controlling interests (Details) - GBP (£) £ in Millions | 12 Months Ended
--- | ---
Jun. 30, 2022 | Jun. 30, 2021 | Jun. 30, 2020
Income statement |  |  |
Sales | £ 22,448 | £ 19,153 | £ 17,697
Net sales | 15,452 | 12,733 | 11,752
Profit for the year | 3,338 | 2,799 | 1,454
Other comprehensive (loss)/income | 1,482 | (865) | (164)
Total comprehensive income for the year | 4,820 | 1,934 | 1,290
Attributable to non-controlling interests | 259 | (35) | 8
Balance sheet |  |  |
Non-current assets | 23,582 | 20,508 |
Current assets | 12,934 | 11,445 |
Non-current liabilities | (18,560) | (16,380) |
Current liabilities | (8,442) | (7,142) |
Net assets | 9,514 | 8,431 |
Attributable to non-controlling interests | 1,716 | 1,534 |
Cash flow |  |  |
Net cash inflow from operating activities | 3,935 | 3,654 | 2,320
Net cash outflow from investing activities | (1,341) | (1,091) | (805)
Net cash outflow from financing activities | (3,259) | (2,794) | 1,037
Net (decrease)/increase in net cash and cash equivalents | (665) | (231) | 2,552
Exchange differences | 239 | (285) | (120)
Ketel One distribution right |  |  |
Cash flow |  |  |
Carrying value of distribution rights | 1,488 | 1,295 | 1,464
USL |  |  |
Income statement |  |  |
Sales | 3,194 |  |
Net sales | 1,013 |  |
Profit for the year | (127) |  |
Other comprehensive (loss)/income | 134 |  |
Total comprehensive income for the year | 7 |  |
Attributable to non-controlling interests | 3 |  |
Balance sheet |  |  |
Non-current assets | 1,668 |  |
Current assets | 727 |  |
Non-current liabilities | (275) |  |
Current liabilities | (441) |  |
Net assets | 1,679 |  |
Attributable to non-controlling interests | 717 |  |
Cash flow |  |  |
Net cash inflow from operating activities | 149 |  |
Net cash outflow from investing activities | (74) |  |
Net cash outflow from financing activities | (72) |  |
Net (decrease)/increase in net cash and cash equivalents | 3 |  |
Exchange differences | 0 |  |
Dividends payable to non-controlling interests | 0 |  |
Others |  |  |
Income statement |  |  |
Sales | 2,603 |  |
Net sales | 2,042 |  |
Profit for the year | 354 |  |
Other comprehensive (loss)/income | 199 |  |
Total comprehensive income for the year | 553 |  |
Attributable to non-controlling interests | 256 |  |
Balance sheet |  |  |
Non-current assets | 3,349 |  |
Current assets | 1,275 |  |
Non-current liabilities | (1,224) |  |
Current liabilities | (1,205) |  |
Net assets | 2,195 |  |
Attributable to non-controlling interests | 999 |  |
Cash flow |  |  |
Net cash inflow from operating activities | 541 |  |
Net cash outflow from investing activities | (215) |  |
Net cash outflow from financing activities | (250) |  |
Net (decrease)/increase in net cash and cash equivalents | 76 |  |
Exchange differences | 52 |  |
Dividends payable to non-controlling interests | (72) |  |
Entities value for subsidiaries |  |  |
Income statement |  |  |
Sales | 5,797 | 5,140 | 4,688
Net sales | 3,055 | 2,553 | 2,314
Profit for the year | 227 | 298 | 85
Other comprehensive (loss)/income | 333 | (434) | (96)
Total comprehensive income for the year | 560 | (136) | (11)
Attributable to non-controlling interests | 259 | (35) | 8
Balance sheet |  |  |
Non-current assets | 5,017 | 4,669 | 5,170
Current assets | 2,002 | 1,492 | 1,280
Non-current liabilities | (1,499) | (1,356) | (1,459)
Current liabilities | (1,646) | (1,335) | (1,188)
Net assets | 3,874 | 3,470 | 3,803
Attributable to non-controlling interests | 1,716 | 1,534 | 1,668
Cash flow |  |  |
Net cash inflow from operating activities | 690 | 661 | 233
Net cash outflow from investing activities | (289) | (137) | (152)
Net cash outflow from financing activities | (322) | (371) | (209)
Net (decrease)/increase in net cash and cash equivalents | 79 | 153 | (128)
Exchange differences | 52 | (19) | (3)
Dividends payable to non-controlling interests | £ (72) | £ (72) | £ (117)

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