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Intangible assets (Tables)

12 Months Ended

Jun. 30, 2022

Intangible assets and goodwill [abstract]

Schedule of movement in intangible assets and goodwill

			Brands £ million			Goodwill £ million			Other intangibles £ million			Computer software £ million			Total £ million
Cost
At 30 June 2020			8,923			2,664			1,587			698			13,872
Exchange differences			(799)			(311)			(174)			(30)			(1,314)
Additions			334			274			8			32			648
Disposals			—			—			—			(27)			(27)
At 30 June 2021			8,458			2,627			1,421			673			13,179
Hyperinflation adjustment in respect of Turkey			315			208			—			1			524
Exchange differences			639			145			194			28			1,006
Additions			109			70			55			67			301
Disposals			(23)			(42)			—			(23)			(88)
Reclassification to asset held for sale			(560)			—			—			(8)			(568)
At 30 June 2022			8,938			3,008			1,670			738			14,354
Amortisation and impairment
At 30 June 2020			1,168			752			78			574			2,572
Exchange differences			(71)			(82)			(3)			(26)			(182)
Amortisation for the year			—			—			5			44			49
Disposals			—			—			—			(24)			(24)
At 30 June 2021			1,097			670			80			568			2,415
Exchange differences			51			60			(1)			25			135
Amortisation for the year			—			—			7			38			45
Impairment			317			19			—			—			336
Disposals			(23)			(28)			—			(20)			(71)
Reclassification to asset held for sale			(400)			—			—			(8)			(408)
At 30 June 2022			1,042			721			86			603			2,452
Carrying amount
At 30 June 2022			7,896			2,287			1,584			135			11,902
At 30 June 2021			7,361			1,957			1,341			105			10,764
At 30 June 2020			7,755			1,912			1,509			124			11,300

Schedule of principal acquired brands

At 30 June 2022, the principal acquired brands, all of which are regarded as having indefinite useful economic lives, are as follows:

			Principal markets			2022 £ million			2021 £ million
Crown Royal whisky			United States			1,210			1,053
Captain Morgan rum			Global			993			864
McDowell's No.1 whisky, rum and brandy			India			778			944
Smirnoff vodka			Global			681			593
Johnnie Walker whisky			Global			625			625
Casamigos tequila			United States			499			434
Yenì raki			Turkey			294			141
Shui Jing Fang Chinese white spirit			Greater China			279			253
Aviation American gin			United States			218			190
Don Julio tequila			United States			207			185
Signature whisky			India			191			177
Seagram's 7 Crown whiskey			United States			184			160
Black Dog whisky			India			162			150
Antiquity whisky			India			158			147
Zacapa rum			Global			158			138
Gordon's gin			Europe			119			119
Bell's whisky			Europe			102			179
Windsor Premier whisky			Korea			—			145
Other brands						1,038			864
						7,896			7,361

Schedule of goodwill attributed to cash-generating units

(b) Goodwill

For the purposes of impairment testing, goodwill has been attributed to the following cash-generating units:

			2022 £ million			2021 £ million
North America			773			609
Europe
Turkey			255			143
Asia Pacific
Greater China			141			128
India			747			693
Latin America and Caribbean – Mexico			142			126
Other cash-generating units			229			258
			2,287			1,957

Schedule of pre-tax discount rates and terminal growth rates used for impairment testing

The pre-tax discount rates, terminal and long-term growth rates used for impairment testing are as follows:

			2022									2021
			Pre-tax discount rate %			Terminal growth rate %			Long-term growth rate %			Pre-tax discount rate %			Terminal growth rate %			Long-term growth rate %
North America – United States			8			2			4			7			2			4
Europe
United Kingdom			8			2			4			6			2			4
Turkey			31			15			25			22			11			16
Asia Pacific
Australia			7			2			5			6			2			5
India			14			4			11			12			4			11
Africa
South Africa			16			—			6			13			—			6
Nigeria			24			12			15			19			10			14
Latin America and Caribbean
Brazil			12			3			6			11			3			6

Schedule of sensitivity to change in key assumptions

The table below shows the headroom at 30 June 2022 and the impairment charge that would be required if the assumptions in the calculation of their value in use were changed:

Increase in discount rate

Decrease in terminal growth rate

Decrease in annual growth rate in forecast period 2023-2029

Decrease in cash flows

Decrease in future volume forecast

Further devaluation of local currency

Carrying value of CGU £ million

Headroom £ million

Reasonably possible change

Potential impairment charge £ million

Reasonably possible change

Potential impairment charge £ million

Reasonably possible change

Potential impairment charge £ million

Reasonably possible change

Potential impairment charge £ million

Reasonably possible change

Potential impairment charge £ million

Reasonably possible change

Potential impairment charge £ million

McDowell's No.1

892

—

1ppt

(92)

n/a

n/a

2ppt

(121)

n/a

n/a

n/a

n/a

n/a

n/a

Bell's

145

—

3ppt

(27)

1ppt

(9)

n/a

n/a

10

%

(15)

n/a

n/a

n/a

n/a

Yenì Raki

346

44

7ppt

(95)

n/a

n/a

n/a

n/a

n/a

n/a

4

%

(20)

n/a

n/a

Turkey

688

14

7ppt

(249)

1ppt

(13)

n/a

n/a

10

%

(88)

1

%

(124)

66

%

(69)

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