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v3.23.2

Consolidated balance sheet - GBP (£) £ in Millions | Jun. 30, 2023 | Jun. 30, 2022
--- | --- | ---
Non-current assets |  |
Intangible assets | £ 11,512 | £ 11,902
Property, plant and equipment | 6,142 | 5,848
Biological assets | 156 | 94
Investments in associates and joint ventures | 3,829 | 3,652
Other investments | 57 | 37
Other receivables | 31 | 37
Other financial assets | 394 | 345
Deferred tax assets | 141 | 114
Post employment benefit assets | 960 | 1,553
Non-current assets | 23,222 | 23,582
Current assets |  |
Inventories | 7,661 | 7,094
Trade and other receivables | 2,720 | 2,933
Corporate tax receivables | 232 | 149
Assets held for sale | 0 | 222
Other financial assets | 347 | 251
Cash and cash equivalents | 1,439 | 2,285
Current assets | 12,399 | 12,934
Total assets | 35,621 | 36,516
Current liabilities |  |
Borrowings and bank overdrafts | (1,701) | (1,522)
Other financial liabilities | (359) | (444)
Share buyback liability | 0 | (117)
Trade and other payables | (5,300) | (5,887)
Liabilities held for sale | 0 | (61)
Corporate tax payables | (135) | (252)
Provisions | (119) | (159)
Current liabilities | (7,614) | (8,442)
Non-current liabilities |  |
Borrowings | (14,801) | (14,498)
Other financial liabilities | (747) | (703)
Other payables | (368) | (380)
Provisions | (243) | (258)
Deferred tax liabilities | (2,183) | (2,319)
Post employment benefit liabilities | (373) | (402)
Non-current liabilities | (18,715) | (18,560)
Total liabilities | (26,329) | (27,002)
Net assets | 9,292 | 9,514
Equity |  |
Share capital | 712 | 723
Share premium | 1,351 | 1,351
Other reserves | 1,861 | 2,174
Retained earnings | 3,898 | 3,550
Equity attributable to equity shareholders of the parent company | 7,822 | 7,798
Non-controlling interests | 1,470 | 1,716
Total equity | £ 9,292 | £ 9,514

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- Definition The amount of liabilities included in disposal groups classified as held for sale. [Refer: Liabilities; Disposal groups classified as held for sale [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2022-03-24 -Paragraph 38 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2022-en-r&anchor=para_38&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 p -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_p&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The non-current portion of non-current borrowings. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_55&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of assets less the amount of liabilities. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 1 -IssueDate 2022-03-24 -Paragraph IG63 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2022-en-r&anchor=para_IG63&doctype=Implementation%20Guidance -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_112_c&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph 12 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_12_f&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 10 -IssueDate 2022-03-24 -Paragraph 22 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=10&code=ifrs-tx-2022-en-r&anchor=para_22&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph q -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_q&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of non-current biological assets. [Refer: Biological assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_f&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of non-current provisions, including provisions for employee benefits. [Refer: Provisions] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph l -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_l&doctype=Standard -URIDate 2022-03-24 + Details
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