XML 160 R39.htm IDEA: XBRL DOCUMENT
v3.22.2

Acquisition and sale of businesses and brands and purchase of non-controlling interests (Tables) | 12 Months Ended
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Jun. 30, 2022
Disclosure of detailed information about business combination [abstract] |
Schedule of fair value of net assets acquired and cash consideration paid in business combination | Fair value of net assets acquired and cash consideration paid in respect of the acquisition of subsidiaries in the three years ended 30 June 2022 were as follows:
| Net assets acquired and consideration
| 21Seeds £ million |  | Other £ million | 2022 £ million | 2021 £ million | 2020 £ million
Brands and other intangibles | 84 |  |  | 36 |  | 120 |  | 334 |  | 102 |
Property, plant and equipment | — |  |  | — |  | — |  | 15 |  | — |
Inventories | 4 |  |  | 2 |  | 6 |  | 12 |  | 2 |
Other working capital | — |  |  | 3 |  | 3 |  | (3) |  | (3) |
Deferred tax | (20) |  |  | (11) |  | (31) |  | (15) |  | (19) |
Borrowings | — |  |  | — |  | — |  | (8) |  | — |
Cash | 1 |  |  | — |  | 1 |  | 4 |  | 2 |
Fair value of assets and liabilities | 69 |  |  | 30 |  | 99 |  | 339 |  | 84 |
Goodwill arising on acquisition | 48 |  |  | 22 |  | 70 |  | 274 |  | 8 |
Settlement of pre-existing relationship | — |  |  | (1) |  | (1) |  | — |  | — |
Step acquisitions | — |  |  | (6) |  | (6) |  | — |  | (23) |
Consideration payable | 117 |  |  | 45 |  | 162 |  | 613 |  | 69 |
Satisfied by: |  |  |  |  |  |
Cash consideration paid | (62) |  |  | (26) |  | (88) |  | (358) |  | (27) |
Contingent consideration payable | (55) |  |  | (15) |  | (70) |  | (253) |  | (42) |
Deferred consideration payable | — |  |  | (4) |  | (4) |  | (2) |  | — |
| (117) |  |  | (45) |  | (162) |  | (613) |  | (69) |
Schedule of cash consideration paid in respect of acquisition of business and purchases of shares of non-controlling interests | Cash consideration paid in respect of the acquisition of businesses and purchase of shares of non-controlling interests in the three years ended 30 June 2022 were as follows:
| Consideration
| 2022 £ million | 2021 £ million | 2020 £ million
Acquisitions in the year - subsidiaries |  |  |
Cash consideration paid | (88) |  | (358) |  | (27) |
Prior year acquisitions - subsidiaries |  |  |
Contingent consideration paid for Casamigos | (83) |  | (89) |  | (49) |
Other consideration | (36) |  | (7) |  | (9) |
Investments in associates |  |  |
Cash consideration paid | (4) |  | — |  | (6) |
Capital injection | (61) |  | (38) |  | (41) |
Cash acquired | 1 |  | 4 |  | 2 |
Net cash outflow on acquisition of businesses | (271) |  | (488) |  | (130) |
Purchase of shares of non-controlling interests | — |  | (42) |  | (62) |
Total net cash outflow | (271) |  | (530) |  | (192) |
Schedule of cash consideration received and net assets disposed of in sale of businesses | Cash consideration received and net assets disposed of in respect of sale of businesses and brands in the three years ended 30 June 2022 were as follows:
|  |  | 2022 £ million | 2021 £ million | 2020 £ million |
Sale consideration |  |  |  |  |  |
Cash received |  |  | 106 |  | 14 |  | 11 |  |
Overdraft disposed of |  |  | 2 |  | — |  | — |  |
Transaction and other directly attributable costs paid |  |  | (26) |  | — |  | — |  |
Net cash received |  |  | 82 |  | 14 |  | 11 |  |
Transaction costs payable |  |  | (16) |  | 1 |  | (1) |  |
|  |  | 66 |  | 15 |  | 10 |  |
Net assets disposed of |  |  |  |  |  |
Goodwill |  |  | (14) |  | — |  | — |  |
Property, plant and equipment |  |  | (11) |  | (2) |  | (1) |  |
Investment in associates |  |  | — |  | — |  | (1) |  |
Assets and liabilities held for sale |  |  | — |  | — |  | (30) |  |
Inventories |  |  | (4) |  | — |  | — |  |
Other working capital |  |  | 15 |  | 1 |  | — |  |
Other borrowings |  |  | 1 |  | — |  | — |  |
Corporate tax |  |  | (5) |  | — |  | — |  |
Deferred tax |  |  | (2) |  | — |  | — |  |
|  |  | (20) |  | (1) |  | (32) |  |
Impairment charge recognised up until the date of sale |  |  | — |  | — |  | (7) |  |
Exchange recycled from other comprehensive income |  |  | (63) |  | — |  | (4) |  |
(Loss)/gain on disposal before taxation |  |  | (17) |  | 14 |  | (33) |  |
Taxation |  |  | (23) |  | — |  | — |  |
(Loss)/gain on disposal after taxation |  |  | (40) |  | 14 |  | (33) |  |
Schedule of assets and liabilities held for sale | (c) Assets and liabilities held for sale
| Windsor business £ million | USL Popular brands £ million | 2022 £ million
Intangible assets | 145 |  | 20 |  | 165 |
Property, plant and equipment | 3 |  | 9 |  | 12 |
Other investments | 1 |  | — |  | 1 |
Inventories | 6 |  | 15 |  | 21 |
Trade and other receivables | 1 |  | 22 |  | 23 |
Assets held for sale | 156 |  | 66 |  | 222 |
Trade and other payables | (5) |  | (13) |  | (18) |
Corporation tax | (6) |  | — |  | (6) |
Deferred tax | (28) |  | (7) |  | (35) |
Leases | (2) |  | — |  | (2) |
Liabilities held for sale | (41) |  | (20) |  | (61) |
Total | 115 |  | 46 |  | 161 |

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