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Property, plant and equipment
 12 Months Ended
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 20202,141 4,868 127 575 549 8,260 
Exchange differences
(137)(322)(10)(55)(34)(558)
Acquisitions9 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 20212,160 4,714 121 528 659 8,182 
Hyperinflation adjustment in respect of Turkey56 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)
Transfers177 249 10 13 (449)— 
Reclassification to assets held for sale(8)(25)— — — (33)
At 30 June 20222,653 5,261 124 542 870 9,450 
Depreciation
30 June 2020597 2,256 86 395 — 3,334 
Exchange differences(31)(167)(8)(39)— (245)
Depreciation charge for the year110 244 15 29 — 398 
Sale of businesses— (2)— — — (2)
Disposals(18)(113)(7)(14)— (152)
At 30 June 2021658 2,218 86 371 — 3,333 
Exchange differences31 94 1 9 — 135
Depreciation charge for the year127 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 2022750 2,414 77 361 — 3,602 
Carrying amount
At 30 June 20221,903 2,847 47 181 870 5,848 
At 30 June 20211,502 2,496 35 157 659 4,849 
At 30 June 20201,544 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.