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Working capital (Tables) | 12 Months Ended
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Jun. 30, 2023
Summary Of Additional Information About Working Capital [Abstract] |
Schedule of inventories | (a) Inventories
| 2023 £ million | 2022 £ million
Raw materials and consumables | 543 |  | 489 |
Work in progress | 132 |  | 86 |
Maturing inventories | 5,794 |  | 5,229 |
Finished goods and goods for resale | 1,192 |  | 1,290 |
| 7,661 |  | 7,094 |
Schedule of inventories expected to be utilised after more than one year | Maturing inventories include whisk(e)y, rum, tequila and Chinese white spirits. The following amounts of inventories are expected to be utilised after more than one year:
| 2023 £ million | 2022 £ million
Raw materials and consumables | 23 |  | 15 |
Maturing inventories | 4,063 |  | 3,713 |
| 4,086 |  | 3,728 |
Schedule of provisions for obsolescence of inventories | Inventories are disclosed net of provisions for obsolescence, an analysis of which is as follows:
| 2023 £ million | 2022 £ million | 2021 £ million
Balance at beginning of the year | 94 |  | 96 |  | 98 |
Exchange differences | (27) |  | 6 |  | (8) |
Income statement charge | 55 |  | 6 |  | 20 |
Utilised | (19) |  | (13) |  | (14) |
Sale of businesses | (1) |  | (1) |  | — |
| 102 |  | 94 |  | 96 |
Schedule of trade and other receivables | (b) Trade and other receivables
| 2023 | 2022
| Current assets £ million | Non-current assets £ million | Current assets £ million | Non-current assets £ million
Trade receivables | 2,011 |  | — |  | 2,155 |  | — |
Interest receivable | 12 |  | — |  | 18 |  | — |
VAT recoverable and other prepaid taxes | 271 |  | 15 |  | 290 |  | 15 |
Other receivables | 163 |  | 13 |  | 158 |  | 13 |
Prepayments | 229 |  | 3 |  | 290 |  | 9 |
Accrued income | 34 |  | — |  | 22 |  | — |
| 2,720 |  | 31 |  | 2,933 |  | 37 |
Schedule of aged analysis of trade receivables net of allowances | The aged analysis of trade receivables, net of expected credit loss allowance, is as follows:
| 2023 £ million | 2022 £ million
Not overdue | 1,967 |  | 2,114 |
Overdue 1 – 30 days | 25 |  | 19 |
Overdue 31 – 60 days | 7 |  | 8 |
Overdue 61 – 90 days | 3 |  | 5 |
Overdue 91 – 180 days | 6 |  | 5 |
Overdue more than 180 days | 3 |  | 4 |
| 2,011 |  | 2,155 |
Schedule of expected credit loss allowance for doubtful debts | Trade and other receivables are disclosed net of expected credit loss allowance for doubtful debts, an analysis of which is as follows:
| 2023 £ million | 2022 £ million | 2021 £ million
Balance at beginning of the year | 118 |  | 112 |  | 160 |
Exchange differences | (12) |  | 6 |  | (13) |
Income statement (release)/charge | (3) |  | 21 |  | (15) |
Written off | (14) |  | (21) |  | (20) |
| 89 |  | 118 |  | 112 |
Schedule of trade and other payables | (c) Trade and other payables
| 2023 | 2022
| Current liabilities £ million | Non-current liabilities £ million | Current liabilities £ million | Non-current liabilities £ million
Trade payables | 2,659 |  | — |  | 2,705 |  | — |
Interest payable | 237 |  | — |  | 143 |  | — |
Tax and social security excluding income tax | 632 |  | — |  | 696 |  | — |
Other payables | 432 |  | 368 |  | 600 |  | 380 |
Accruals | 1,229 |  | — |  | 1,635 |  | — |
Deferred income | 73 |  | — |  | 90 |  | — |
Dividend payable to non-controlling interests | 38 |  | — |  | 18 |  | — |
| 5,300 |  | 368 |  | 5,887 |  | 380 |
Schedule of movement in provisions | (d) Provisions
| Thalidomide £ million | Other £ million | Total £ million
At 30 June 2022 | 178 |  | 239 |  | 417 |
Exchange differences | (1) |  | (26) |  | (27) |
Disposal of businesses | — |  | (2) |  | (2) |
Provisions charged during the year | — |  | 31 |  | 31 |
Provisions utilised during the year | (14) |  | (61) |  | (75) |
Transfers from other payables | — |  | 12 |  | 12 |
Unwinding of discounts | 5 |  | 1 |  | 6 |
At 30 June 2023 | 168 |  | 194 |  | 362 |
Current liabilities | 13 |  | 106 |  | 119 |
Non-current liabilities | 155 |  | 88 |  | 243 |
| 168 |  | 194 |  | 362 |

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