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v3.23.2

Acquisition and sale of businesses and brands and purchase of non-controlling interests - Fair value of net assets acquired and cash consideration paid in business combination (Details) - GBP (£) £ in Millions | Jun. 30, 2023 | Jun. 30, 2022 | Jun. 30, 2021
--- | --- | --- | ---
Disclosure of business combinations and purchase of NCI [line items] |  |  |
(Overdraft)/Cash | £ 0 | £ 1 | £ 4
Goodwill arising on acquisition | 92 | 70 | 274
Settlement of pre-existing relationship | 0 | (1) | 0
Step acquisitions | (11) | (6) | 0
Consideration payable | (397) | (162) | (613)
Cash transferred | (316) | (88) | (358)
Contingent consideration payable |  |  |
Disclosure of business combinations and purchase of NCI [line items] |  |  |
Contingent and deferred consideration payable | (76) | (70) | (253)
Deferred consideration payable |  |  |
Disclosure of business combinations and purchase of NCI [line items] |  |  |
Contingent and deferred consideration payable | (5) | (4) | (2)
Fair value |  |  |
Disclosure of business combinations and purchase of NCI [line items] |  |  |
Brands and other intangibles | 338 | 120 | 334
Property, plant and equipment | 25 | 0 | 15
Inventories | 27 | 6 | 12
Other working capital | (3) | 3 | (3)
Deferred tax | (71) | (31) | (15)
Borrowings | 0 | 0 | (8)
(Overdraft)/Cash | 0 | 1 | 4
Fair value of assets and liabilities | 316 | 99 | 339
Other businesses acquired |  |  |
Disclosure of business combinations and purchase of NCI [line items] |  |  |
Goodwill arising on acquisition | 28 |  |
Settlement of pre-existing relationship | 0 |  |
Step acquisitions | (11) |  |
Consideration payable | (103) |  |
Cash transferred | (98) | (26) | (95)
Other businesses acquired | Contingent consideration payable |  |  |
Disclosure of business combinations and purchase of NCI [line items] |  |  |
Contingent and deferred consideration payable | (4) |  |
Other businesses acquired | Deferred consideration payable |  |  |
Disclosure of business combinations and purchase of NCI [line items] |  |  |
Contingent and deferred consideration payable | (1) | £ (4) | £ (2)
Other businesses acquired | Fair value |  |  |
Disclosure of business combinations and purchase of NCI [line items] |  |  |
Brands and other intangibles | 45 |  |
Property, plant and equipment | 24 |  |
Inventories | 21 |  |
Other working capital | (1) |  |
Deferred tax | (4) |  |
Borrowings | 0 |  |
(Overdraft)/Cash | 1 |  |
Fair value of assets and liabilities | 86 |  |
Don Papa rum |  |  |
Disclosure of business combinations and purchase of NCI [line items] |  |  |
Goodwill arising on acquisition | 64 |  |
Settlement of pre-existing relationship | 0 |  |
Step acquisitions | 0 |  |
Consideration payable | (294) |  |
Cash transferred | (218) |  |
Don Papa rum | Contingent consideration payable |  |  |
Disclosure of business combinations and purchase of NCI [line items] |  |  |
Contingent and deferred consideration payable | (72) |  |
Don Papa rum | Deferred consideration payable |  |  |
Disclosure of business combinations and purchase of NCI [line items] |  |  |
Contingent and deferred consideration payable | (4) |  |
Don Papa rum | Fair value |  |  |
Disclosure of business combinations and purchase of NCI [line items] |  |  |
Brands and other intangibles | 293 |  |
Property, plant and equipment | 1 |  |
Inventories | 6 |  |
Other working capital | (2) |  |
Deferred tax | (67) |  |
Borrowings | 0 |  |
(Overdraft)/Cash | (1) |  |
Fair value of assets and liabilities | £ 230 |  |

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- Definition The fair value, at acquisition date, of the consideration transferred in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2022-03-24 -Paragraph B64 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2022-en-r&anchor=para_B64_f&doctype=Appendix&subtype=B -URIDate 2022-03-24 + Details
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