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v3.23.2

Related party transactions (Tables) | 12 Months Ended
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Jun. 30, 2023
Disclosure of transactions between related parties [abstract] |
Schedule of transactions between associates and joint ventures | Transactions and balances with associates and joint ventures are set out in the table below:
| 2023 £ million | 2022 £ million | 2021 £ million
Income statement items |  |  |
Sales | 10 |  | 11 |  | 8 |
Purchases | 13 |  | 31 |  | 23 |
Balance sheet items |  |  |
Group payables | 2 |  | 2 |  | 5 |
Group receivables | 1 |  | 2 |  | 1 |
Loans payable | — |  | — |  | 9 |
Loans receivable | 197 |  | 175 |  | 108 |
Cash flow items |  |  |
Loans and equity contributions, net | 93 |  | 66 |  | 38 |
Other disclosures in respect of associates and joint ventures are included in note 6.
Schedule of amounts incurred by entity for provision of key management personnel services |
| 2023 | 2022 | 2021
| £ million | £ million | £ million
Salaries and short-term employee benefits | 11 |  | 10 |  | 9 |
Annual incentive plan | 6 |  | 13 |  | 13 |
Non-Executive Directors’ fees | 1 |  | 1 |  | 1 |
Share-based payments(1) | 12 |  | 19 |  | 12 |
Post employment benefits | 2 |  | 2 |  | 1 |
Termination benefits | — |  | — |  | 2 |
| 32 |  | 45 |  | 38 |
(1) Time-apportioned fair value of unvested options and share awards.
Schedule of directors remuneration |
| 2023 | 2022 | 2021
| £ million | £ million | £ million
Salaries and short-term employee benefits | 3 |  | 3 |  | 2 |
Annual incentive plan | 2 |  | 4 |  | 4 |
Non-Executive Directors' fees | 1 |  | 1 |  | 1 |
Share option exercises(1) | — |  | 4 |  | — |
Shares vesting(1) | 4 |  | 3 |  | 1 |
Post employment benefits | 1 |  | — |  | — |
| 11 |  | 15 |  | 8 |
(1) Gains on options realised in the year and the benefit from share awards, calculated by using the share price applicable on the date of exercise of the share options and release of the awards.

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