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v3.23.2

Property, plant and equipment - Changes in property plant and equipment (Details) - GBP (£) £ in Millions | 12 Months Ended
--- | ---
Jun. 30, 2023 | Jun. 30, 2022
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning Balance | £ 5,848 | £ 4,849
Reclassification from assets held for sale | 2 |
Exceptional impairment | (72) | (3)
Ending Balance | 6,142 | 5,848
Land and buildings |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning Balance | 1,903 | 1,502
Ending Balance | 1,876 | 1,903
Plant and equipment |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning Balance | 2,847 | 2,496
Ending Balance | 2,780 | 2,847
Fixtures and fittings |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning Balance | 47 | 35
Ending Balance | 55 | 47
Returnable bottles and crates |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning Balance | 181 | 157
Ending Balance | 184 | 181
Under construction |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning Balance |  | 659
Cost |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning Balance | 9,450 | 8,182
Hyperinflation adjustment in respect of Turkey and Venezuela | 20 | 97
Exchange differences | (582) | 390
Acquisitions | 25 |
Sale of businesses | (243) | (85)
Additions | 1,220 | 1,136
Disposals | (324) | (237)
Transfers | 0 | 0
Reclassification from assets held for sale | 3 |
Reclassification from assets held for sale |  | (33)
Ending Balance | 9,569 | 9,450
Cost | Land and buildings |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning Balance | 2,653 | 2,160
Hyperinflation adjustment in respect of Turkey and Venezuela | 5 | 56
Exchange differences | (166) | 107
Acquisitions | 8 |
Sale of businesses | (35) | (4)
Additions | 111 | 230
Disposals | (64) | (65)
Transfers | 146 | 177
Reclassification from assets held for sale | 2 |
Reclassification from assets held for sale |  | (8)
Ending Balance | 2,660 | 2,653
Cost | Plant and equipment |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning Balance | 5,261 | 4,714
Hyperinflation adjustment in respect of Turkey and Venezuela | 10 | 32
Exchange differences | (331) | 226
Acquisitions | 14 |
Sale of businesses | (147) | (58)
Additions | 214 | 245
Disposals | (141) | (122)
Transfers | 238 | 249
Reclassification from assets held for sale | 0 |
Reclassification from assets held for sale |  | (25)
Ending Balance | 5,118 | 5,261
Cost | Fixtures and fittings |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning Balance | 124 | 121
Hyperinflation adjustment in respect of Turkey and Venezuela | 1 | 2
Exchange differences | (6) | 1
Acquisitions | 0 |
Sale of businesses | (3) | (3)
Additions | 13 | 8
Disposals | (12) | (15)
Transfers | 12 | 10
Reclassification from assets held for sale | 1 |
Reclassification from assets held for sale |  | 0
Ending Balance | 130 | 124
Cost | Returnable bottles and crates |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning Balance | 542 | 528
Hyperinflation adjustment in respect of Turkey and Venezuela | 0 | 0
Exchange differences | (49) | 11
Acquisitions | 3 |
Sale of businesses | (55) | (19)
Additions | 50 | 41
Disposals | (105) | (32)
Transfers | 28 | 13
Reclassification from assets held for sale | 0 |
Reclassification from assets held for sale |  | 0
Ending Balance | 414 | 542
Cost | Under construction |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning Balance | 870 | 659
Hyperinflation adjustment in respect of Turkey and Venezuela | 4 | 7
Exchange differences | (30) | 45
Acquisitions | 0 |
Sale of businesses | (3) | (1)
Additions | 832 | 612
Disposals | (2) | (3)
Transfers | (424) | (449)
Reclassification from assets held for sale | 0 |
Reclassification from assets held for sale |  | 0
Ending Balance | 1,247 | 870
Depreciation |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning Balance | (3,602) | (3,333)
Exchange differences | 244 | (135)
Sale of businesses | 137 | 74
Disposals | 307 | 218
Transfers |  | 0
Reclassification from assets held for sale | (1) |
Depreciation, property, plant and equipment | (440) | (444)
Exceptional impairment | (72) | (3)
Reclassification from assets held for sale |  | 21
Ending Balance | (3,427) | (3,602)
Depreciation | Land and buildings |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning Balance | (750) | (658)
Exchange differences | 38 | (31)
Sale of businesses | 21 | 4
Disposals | 63 | 62
Transfers |  | (5)
Reclassification from assets held for sale | 0 |
Depreciation, property, plant and equipment | (125) | (125)
Exceptional impairment | (31) | (2)
Reclassification from assets held for sale |  | 5
Ending Balance | (784) | (750)
Depreciation | Plant and equipment |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning Balance | (2,414) | (2,218)
Exchange differences | 176 | (94)
Sale of businesses | 80 | 50
Disposals | 130 | 113
Transfers |  | (4)
Reclassification from assets held for sale | 0 |
Depreciation, property, plant and equipment | (269) | (276)
Exceptional impairment | (41) | (1)
Reclassification from assets held for sale |  | 16
Ending Balance | (2,338) | (2,414)
Depreciation | Fixtures and fittings |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning Balance | (77) | (86)
Exchange differences | 3 | (1)
Sale of businesses | 2 | 2
Disposals | 11 | 13
Transfers |  | 9
Reclassification from assets held for sale | (1) |
Depreciation, property, plant and equipment | (13) | (14)
Exceptional impairment | 0 | 0
Reclassification from assets held for sale |  | 0
Ending Balance | (75) | (77)
Depreciation | Returnable bottles and crates |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning Balance | (361) | (371)
Exchange differences | 27 | (9)
Sale of businesses | 34 | 18
Disposals | 103 | 30
Transfers |  | 0
Reclassification from assets held for sale | 0 |
Depreciation, property, plant and equipment | (33) | (29)
Exceptional impairment | 0 | 0
Reclassification from assets held for sale |  | 0
Ending Balance | £ (230) | £ (361)

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- Definition Increase Through Classified from Held For Sale to Right-Of-Use Assets + References No definition available. + Details
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- Definition The increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_iii&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_i&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The decrease in property, plant and equipment through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment; Disposal groups classified as held for sale [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_ii&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The decrease in property, plant and equipment resulting from the loss of control of a subsidiary. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause vii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_vii&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 75 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_75_a&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The decrease in property, plant and equipment resulting from disposals and retirements. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause v -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_v&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 98 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_98_a&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_viii&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The increase (decrease) in property, plant and equipment resulting from transfers. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_a&doctype=Standard -URIDate 2022-03-24 + Details
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