XML 142 R17.htm IDEA: XBRL DOCUMENT
v3.23.2

Property, plant and equipment | 12 Months Ended
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Jun. 30, 2023
Disclosure of detailed information about property, plant and equipment [abstract] |
Property, plant and equipment | 10. Property, plant and equipment Accounting policies Land and buildings are stated at cost less accumulated depreciation. Freehold land is not depreciated. Leaseholds are generally depreciated over the unexpired period of the lease. Other property, plant and equipment are depreciated on a straight-line basis to estimated residual values over their expected useful lives, and these values and lives are reviewed each year. Subject to these reviews, the estimated useful lives fall within the following ranges: buildings – 10 to 50 years; within plant and equipment casks and containers – 15 to 50 years; other plant and equipment – 5 to 40 years; fixtures and fittings – 5 to 10 years; and returnable bottles and crates – 5 to 10 years. Reviews are carried out if there is an indication that assets may be impaired, to ensure that property, plant and equipment are not carried at above their recoverable amounts. Government grants Government grants are not recognised until there is reasonable assurance that the group will comply with the conditions pursuant to which they have been granted and that the grants will be received. Government grants in respect of property, plant and equipment are deducted from the asset that they relate to, reducing the depreciation expense charged to the income statement.
| Land and buildings £ million | Plant and equipment £ million | Fixtures and fittings £ million | Returnable bottles and crates £ million | Under construction £ million | Total £ million
Cost |  |  |  |  |  |
At 30 June 2021 | 2,160 |  | 4,714 |  | 121 |  | 528 |  | 659 |  | 8,182 |
Hyperinflation adjustment in respect of Turkey and Venezuela | 56 |  | 32 |  | 2 |  | — |  | 7 |  | 97 |
Exchange differences | 107 |  | 226 |  | 1 |  | 11 |  | 45 |  | 390 |
Sale of businesses | (4) |  | (58) |  | (3) |  | (19) |  | (1) |  | (85) |
Additions | 230 |  | 245 |  | 8 |  | 41 |  | 612 |  | 1,136 |
Disposals | (65) |  | (122) |  | (15) |  | (32) |  | (3) |  | (237) |
Transfers | 177 |  | 249 |  | 10 |  | 13 |  | (449) |  | — |
Reclassification to assets held for sale | (8) |  | (25) |  | — |  | — |  | — |  | (33) |
At 30 June 2022 | 2,653 |  | 5,261 |  | 124 |  | 542 |  | 870 |  | 9,450 |
Hyperinflation adjustment in respect of Turkey and Venezuela | 5 |  | 10 |  | 1 |  | — |  | 4 |  | 20 |
Exchange differences | (166) |  | (331) |  | (6) |  | (49) |  | (30) |  | (582) |
Acquisitions | 8 |  | 14 |  | — |  | 3 |  | — |  | 25 |
Sale of businesses | (35) |  | (147) |  | (3) |  | (55) |  | (3) |  | (243) |
Additions | 111 |  | 214 |  | 13 |  | 50 |  | 832 |  | 1,220 |
Disposals | (64) |  | (141) |  | (12) |  | (105) |  | (2) |  | (324) |
Transfers | 146 |  | 238 |  | 12 |  | 28 |  | (424) |  | — |
Reclassification from assets held for sale | 2 |  | — |  | 1 |  | — |  | — |  | 3 |
At 30 June 2023 | 2,660 |  | 5,118 |  | 130 |  | 414 |  | 1,247 |  | 9,569 |
Depreciation |  |  |  |  |  |
At 30 June 2021 | 658 |  | 2,218 |  | 86 |  | 371 |  | — |  | 3,333 |
Exchange differences | 31 |  | 94 |  | 1 |  | 9 |  | — |  | 135 |
Depreciation charge for the year | 125 |  | 276 |  | 14 |  | 29 |  | — |  | 444 |
Exceptional impairment | 2 |  | 1 |  | — |  | — |  | — |  | 3 |
Sale of businesses | (4) |  | (50) |  | (2) |  | (18) |  | — |  | (74) |
Disposals | (62) |  | (113) |  | (13) |  | (30) |  | — |  | (218) |
Transfers | 5 |  | 4 |  | (9) |  | — |  | — |  | — |
Reclassification to assets held for sale | (5) |  | (16) |  | — |  | — |  | — |  | (21) |
At 30 June 2022 | 750 |  | 2,414 |  | 77 |  | 361 |  | — |  | 3,602 |
Exchange differences | (38) |  | (176) |  | (3) |  | (27) |  | — |  | (244) |
Depreciation charge for the year | 125 |  | 269 |  | 13 |  | 33 |  | — |  | 440 |
Exceptional accelerated depreciation and impairment | 31 |  | 41 |  | — |  | — |  | — |  | 72 |
Sale of businesses | (21) |  | (80) |  | (2) |  | (34) |  | — |  | (137) |
Disposals | (63) |  | (130) |  | (11) |  | (103) |  | — |  | (307)
Reclassification from assets held for sale | — |  | — |  | 1 |  | — |  | — |  | 1
At 30 June 2023 | 784 |  | 2,338 |  | 75 |  | 230 |  | — |  | 3,427 |
Carrying amount |  |  |  |  |  |
At 30 June 2023 | 1,876 |  | 2,780 |  | 55 |  | 184 |  | 1,247 |  | 6,142 |
At 30 June 2022 | 1,903 |  | 2,847 |  | 47 |  | 181 |  | 870 |  | 5,848 |
At 30 June 2021 | 1,502 |  | 2,496 |  | 35 |  | 157 |  | 659 |  | 4,849 |
The net book value of land and buildings comprises freeholds of £1,481 million (2022 – £1,444 million), long leaseholds of £3 million (2022 – £3 million) and short leaseholds of £389 million (2022 – £410 million). Depreciation was not charged on £141 million (2022 – £114 million) of land. Property, plant and equipment is net of a government grant of £147 million (2022 – £153 million) received in prior years in respect of the construction of a rum distillery in the US Virgin Islands.

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