XML 164 R39.htm IDEA: XBRL DOCUMENT
v3.23.2

Acquisition and sale of businesses and brands and purchase of non-controlling interests (Tables) | 12 Months Ended
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Jun. 30, 2023
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 2023 were as follows:
| Net assets acquired and consideration
| Don Papa £ million | Other £ million | 2023 £ million | 2022 £ million | 2021 £ million
Brands and other intangibles | 293 |  | 45 |  | 338 |  | 120 |  | 334 |
Property, plant and equipment | 1 |  | 24 |  | 25 |  | — |  | 15 |
Inventories | 6 |  | 21 |  | 27 |  | 6 |  | 12 |
Other working capital | (2) |  | (1) |  | (3) |  | 3 |  | (3) |
Deferred tax | (67) |  | (4) |  | (71) |  | (31) |  | (15) |
Borrowings | — |  | — |  | — |  | — |  | (8) |
(Overdraft)/Cash | (1) |  | 1 |  | — |  | 1 |  | 4 |
Fair value of assets and liabilities | 230 |  | 86 |  | 316 |  | 99 |  | 339 |
Goodwill arising on acquisition | 64 |  | 28 |  | 92 |  | 70 |  | 274 |
Settlement of pre-existing relationship | — |  | — |  | — |  | (1) |  | — |
Step acquisitions | — |  | (11) |  | (11) |  | (6) |  | — |
Consideration payable | 294 |  | 103 |  | 397 |  | 162 |  | 613 |
Satisfied by: |  |  |  |  |
Cash consideration paid | (218) |  | (98) |  | (316) |  | (88) |  | (358) |
Contingent consideration payable | (72) |  | (4) |  | (76) |  | (70) |  | (253) |
Deferred consideration payable | (4) |  | (1) |  | (5) |  | (4) |  | (2) |
| (294) |  | (103) |  | (397) |  | (162) |  | (613) |
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 2023 were as follows:
| Consideration
| 2023 £ million | 2022 £ million | 2021 £ million
Acquisitions in the year - subsidiaries |  |  |
Cash consideration paid | (316) |  | (88) |  | (358) |
Cash acquired | — |  | 1 |  | 4 |
Prior year acquisitions - subsidiaries |  |  |
Contingent consideration paid for Casamigos | — |  | (83) |  | (89) |
Other consideration | (26) |  | (36) |  | (7) |
Investments in associates |  |  |
Cash consideration paid | (14) |  | (4) |  | — |
Capital injection | (79) |  | (61) |  | (38) |
Net cash outflow on acquisition of businesses | (435) |  | (271) |  | (488) |
Purchase of shares of non-controlling interests | (146) |  | — |  | (42) |
Total net cash outflow | (581) |  | (271) |  | (530) |
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 2023 were as follows:
| Guinness Cameroun S.A. £ million |  | Other £ million | 2023 £ million | 2022 £ million | 2021 £ million |
Sale consideration |  |  |  |  |  |  |
Cash received | 384 |  |  | 115 |  | 499 |  | 106 |  | 14 |  |
(Cash)/overdraft disposed of | (13) |  |  | — |  | (13) |  | 2 |  | — |  |
Transaction and other directly attributable costs paid | (17) |  |  | (7) |  | (24) |  | (26) |  | — |  |
Net cash received | 354 |  |  | 108 |  | 462 |  | 82 |  | 14 |  |
Transaction costs payable | (8) |  |  | 3 |  | (5) |  | (16) |  | 1 |  |
| 346 |  |  | 111 |  | 457 |  | 66 |  | 15 |  |
Net assets disposed of |  |  |  |  |  |  |
Goodwill | — |  |  | — |  | — |  | (14) |  | — |  |
Property, plant and equipment | (103) |  |  | (3) |  | (106) |  | (11) |  | (2) |  |
Assets and liabilities held for sale | — |  |  | (79) |  | (79) |  | — |  | — |  |
Inventories | (24) |  |  | (4) |  | (28) |  | (4) |  | — |  |
Other working capital | 69 |  |  | — |  | 69 |  | 15 |  | 1 |  |
Other borrowings | 2 |  |  | — |  | 2 |  | 1 |  | — |  |
Corporate tax | (3) |  |  | — |  | (3) |  | (5) |  | — |  |
Deferred tax | 5 |  |  | — |  | 5 |  | (2) |  | — |  |
Post employment benefit liabilities | 4 |  |  | — |  | 4 |  | — |  | — |  |
| (50) |  |  | (86) |  | (136) |  | (20) |  | (1) |  |
Impairment charge recognised up until the date of sale | (3) |  |  | — |  | (3) |  | — |  | — |  |
Exchange recycled from other comprehensive income | 17 |  |  | 1 |  | 18 |  | (63) |  | — |  |
Gain/(loss) on disposal before taxation | 310 |  |  | 26 |  | 336 |  | (17) |  | 14 |  |
Taxation | (42) |  |  | 13 |  | (29) |  | (23) |  | — |  |
Gain/(loss) on disposal after taxation | 268 |  |  | 39 |  | 307 |  | (40) |  | 14 |  |

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