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Operating costs (Tables) | 12 Months Ended
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Jun. 30, 2023
Analysis of income and expense [abstract] |
Disclosure of information about operating costs | 3. Operating costs
| 2023 £ million | 2022 £ million | 2021 £ million
Excise duties | 6,402 |  | 6,996 |  | 6,420 |
Cost of sales | 6,899 |  | 5,973 |  | 5,038 |
Marketing | 3,051 |  | 2,721 |  | 2,163 |
Other operating items | 2,531 |  | 2,349 |  | 1,801 |
| 18,883 |  | 18,039 |  | 15,422 |
Comprising: |  |  |
Excise duties |  |  |
India | 1,625 |  | 2,182 |  | 2,127 |
Great Britain | 1,095 |  | 1,172 |  | 1,018 |
United States | 687 |  | 614 |  | 589 |
Other | 2,995 |  | 3,028 |  | 2,686 |
Increase in inventories | (513) |  | (909) |  | (293) |
Raw materials and consumables | 4,328 |  | 4,017 |  | 3,126 |
Marketing | 3,051 |  | 2,721 |  | 2,163 |
Other external charges | 2,747 |  | 2,597 |  | 1,978 |
Staff costs | 1,830 |  | 1,795 |  | 1,586 |
Depreciation, amortisation and impairment | 1,066 |  | 828 |  | 447 |
Gains on disposal of properties | (4) |  | (2) |  | (1) |
Net foreign exchange losses | 10 |  | 10 |  | 22 |
Other operating income | (34) |  | (14) |  | (26) |
| 18,883 |  | 18,039 |  | 15,422 |
Schedule of auditor fees | Other external charges include the fees of the principal auditors of the group, PricewaterhouseCoopers LLP and its affiliates (PwC) and are analysed below.
| 2023 £ million | 2022 £ million | 2021 £ million
Audit of these financial statements | 5.2 |  | 4.2 |  | 3.8 |
Audit of financial statements of subsidiaries | 5.7 |  | 6.1 |  | 4.4 |
Audit related assurance services(1) | 2.7 |  | 2.5 |  | 2.6 |
Total audit fees (Audit fees) | 13.6 |  | 12.8 |  | 10.8 |
Other assurance services (Audit related fees)(2) | 1.2 |  | 0.7 |  | 0.8 |
| 14.8 |  | 13.5 |  | 11.6 |
(1) Audit related assurance services are in respect of reporting under section 404 of the US Sarbanes-Oxley Act and the review of the interim financial information. (2) Other assurance services comprise the aggregate fees for assurance and related services that are not reported under ‘total audit fees’. (i) Disclosure requirements for auditors fees in the United States are different from those required in the United Kingdom. The terminology by category required in the United States is disclosed in brackets in the above table.
Schedule of additional information | (c) Staff costs and average number of employees
| 2023 £ million | 2022 £ million | 2021 £ million
Aggregate remuneration |  |  |
Wages and salaries | 1,548 |  | 1,557 |  | 1,336 |
Share-based incentive plans | 48 |  | 59 |  | 50 |
Employer’s social security | 115 |  | 107 |  | 83 |
Employer’s pension |  |  |
Defined benefit plans | 67 |  | 36 |  | 82 |
Defined contribution plans | 44 |  | 33 |  | 25 |
Other post employment plans | 8 |  | 3 |  | 10 |
| 1,830 |  | 1,795 |  | 1,586 |
The average number of employees on a full-time equivalent basis (excluding employees of associates and joint ventures) was as follows:
| 2023 | 2022 | 2021
North America | 2,884 |  | 2,811 |  | 2,562 |
Europe | 2,789 |  | 3,014 |  | 3,237 |
Asia Pacific | 6,856 |  | 6,500 |  | 6,474 |
Latin America and Caribbean | 1,495 |  | 1,500 |  | 1,505 |
Africa | 3,526 |  | 4,061 |  | 4,016 |
SC&P | 6,934 |  | 5,025 |  | 5,085 |
Corporate and other | 5,753 |  | 5,076 |  | 4,687 |
| 30,237 |  | 27,987 |  | 27,566 |
Schedule of exceptional operating items | Included in the table above are exceptional operating items as follows:
| 2023 £ million | 2022 £ million | 2021 £ million
Depreciation, amortisation and impairment |  |  |
Brand and goodwill impairment | 498 |  | 336 |  | — |
Tangible asset impairment and accelerated depreciation | 72 |  | — |  | — |
Staff costs | 10 |  | — |  | 5 |
Other external charges | 60 |  | 52 |  | 13 |
Other operating income | (18) |  | — |  | (3) |
Total exceptional operating items (note 4) | 622 |  | 388 |  | 15 |
Cost of sales | 67 |  | — |  | — |
Other operating expenses | 555 |  | 388 |  | 15 |

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