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Financial instruments and risk management (Tables) | 12 Months Ended
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Jun. 30, 2023
Disclosure of detailed information about financial instruments [abstract] |
Schedule of net borrowings interest rate profile | The interest rate profile of the group's net borrowings is as follows:
| 2023 | 2022
| £ million | % | £ million | %
Fixed rate | 11,961 |  | 77 |  | 11,070 |  | 78 |
Floating rate(1) | 3,225 |  | 21 |  | 2,612 |  | 19 |
Impact of financial derivatives and fair value adjustments | (93) |  | (1) |  | (20) |  | — |
Lease liabilities | 448 |  | 3 |  | 475 |  | 3 |
Net borrowings | 15,541 |  | 100 |  | 14,137 |  | 100 |
(1) The floating rate portion of net borrowings includes cash and cash equivalents, collaterals, floating rate loans and bonds and bank overdrafts.
Schedule of average monthly net borrowings and effective interest rate | The table below sets out the average monthly net borrowings and effective interest rate:
Average monthly net borrowings | Effective interest rate
2023 £ million | 2022 £ million | 2021 £ million | 2023 % | 2022 % | 2021 %
15,244 |  | 12,692 |  | 12,702 |  | 3.9 | 2.7 | 2.7
(i) For this calculation, net interest charge excludes fair value adjustments to derivative financial instruments and average monthly net borrowings include the impact of interest rate swaps that are no longer in a hedge relationship but exclude the market value adjustment for cross currency interest rate swaps.
Schedule of fluctuations in interest and exchange rates to vary from hypothetical amounts | The sensitivity analysis estimates the impact of changes in interest and foreign exchange rates. All hedges are expected to be highly effective for this analysis and it considers the impact of all financial instruments including financial derivatives, cash and cash equivalents, borrowings and other financial assets and liabilities. The results of the sensitivity analysis should not be considered as projections of likely future events, gains or losses as actual results in the future may differ materially due to developments in the global financial markets which may cause fluctuations in interest and exchange rates to vary from the hypothetical amounts disclosed in the table below.
| Impact on income statement gain/(loss) | Impact on consolidated comprehensive income gain/(loss)(1) (2)
| 2023 | 2022 | 2023 | 2022
| £ million | £ million | £ million | £ million
0.5% decrease in interest rates | 16 |  | 13 |  | 36 |  | 31 |
0.5% increase in interest rates | (16) |  | (13) |  | (35) |  | (30) |
10% weakening of sterling | (45) |  | (33) |  | (1,336) |  | (1,125) |
10% strengthening of sterling | 36 |  | 28 |  | 1,093 |  | 922 |
(1) The impact on foreign currency borrowings and derivatives in net investment hedges is largely offset by the foreign exchange difference arising on the translation of net investments. (2) The impact on the consolidated statement of comprehensive income includes the impact on the income statement.
Schedule of contractual cash flows | Contractual cash flows
| Due within 1 year £ million | Due between 1 and 3 years £ million | Due between 3 and 5 years £ million | Due after 5 years £ million | Total £ million | Carrying amount at balance sheet date £ million
2023 |  |  |  |  |  |
Borrowings(1) | (1,707) |  | (3,615) |  | (2,980) |  | (8,652) |  | (16,954) |  | (16,502) |
Interest on borrowings(1)(2) | (541) |  | (750) |  | (623) |  | (1,503) |  | (3,417) |  | (217) |
Lease capital repayments | (75) |  | (104) |  | (69) |  | (200) |  | (448) |  | (448) |
Lease future interest payments | (18) |  | (28) |  | (19) |  | (37) |  | (102) |  | — |
Trade and other financial liabilities(3) | (4,417) |  | (231) |  | (122) |  | (96) |  | (4,866) |  | (4,782) |
Non-derivative financial liabilities | (6,758) |  | (4,728) |  | (3,813) |  | (10,488) |  | (25,787) |  | (21,949) |
Cross currency swaps (gross) |  |  |  |  |  |
Receivable | 43 |  | 87 |  | 87 |  | 1,341 |  | 1,558 |  |
Payable | (28) |  | (56) |  | (56) |  | (930) |  | (1,070) |  |
Other derivative instruments (net) | 19 |  | (88) |  | (79) |  | (54) |  | (202) |  |
Derivative instruments(2) | 34 |  | (57) |  | (48) |  | 357 |  | 286 |  | 134 |
2022 |  |  |  |  |  |
Borrowings(1) | (1,524) |  | (2,842) |  | (2,738) |  | (9,276) |  | (16,380) |  | (16,020) |
Interest on borrowings(1)(2) | (427) |  | (626) |  | (560) |  | (1,622) |  | (3,235) |  | (141) |
Lease capital repayments | (85) |  | (107) |  | (61) |  | (222) |  | (475) |  | (475) |
Lease future interest payments | (13) |  | (20) |  | (16) |  | (44) |  | (93) |  | — |
Trade and other financial liabilities(3) | (4,765) |  | (123) |  | (142) |  | (126) |  | (5,156) |  | (5,145) |
Non-derivative financial liabilities | (6,814) |  | (3,718) |  | (3,517) |  | (11,290) |  | (25,339) |  | (21,781) |
Cross currency swaps (gross) |  |  |  |  |  |
Receivable | 851 |  | 90 |  | 90 |  | 1,442 |  | 2,473 |  |
Payable | (783) |  | (56) |  | (56) |  | (958) |  | (1,853) |  |
Other derivative instruments (net) | (86) |  | (123) |  | (78) |  | (65) |  | (352) |  |
Derivative instruments(2) | (18) |  | (89) |  | (44) |  | 419 |  | 268 |  | 22 |
(1) For the purpose of these tables, borrowings are defined as gross borrowings excluding lease liabilities and fair value of derivative instruments as disclosed in note 17. (2) Carrying amount of interest on borrowings, interest on derivatives and interest on other payable is included within interest payable in note 15. (3) Primarily consists of trade and other payables that meet the definition of financial liabilities under IAS 32.
Schedule of available undrawn committed bank facilities | The group had available undrawn committed bank facilities as follows:
| 2023 £ million | 2022 £ million
Expiring within one year | 99 |  | 793 |
Expiring between one and two years | 496 |  | 103 |
Expiring after two years | 2,083 |  | 1,893 |
| 2,678 |  | 2,789 |
Schedule of financial assets and liabilities measured at fair value | The group’s financial assets and liabilities measured at fair value are categorised as follows:
| 2023 £ million | 2022 £ million
Derivative assets | 594 |  | 480 |
Derivative liabilities | (440) |  | (456) |
Valuation techniques based on observable market input (Level 2) | 154 |  | 24 |
Financial assets - other | 192 |  | 184 |
Financial liabilities - other | (529) |  | (587) |
Valuation techniques based on unobservable market input (Level 3) | (337) |  | (403) |
Schedule of movements in level 3 measured on recurring basis | The movements in level 3 instruments, measured on a recurring basis, are as follows:
| Zacapa financial liability | Contingent consideration recognised on acquisition of businesses | Zacapa financial liability | Contingent consideration recognised on acquisition of businesses
| 2023 | 2023 | 2022 | 2022
| £ million | £ million | £ million | £ million
At the beginning of the year | (216) |  | (371) |  | (149) |  | (429) |
Net (losses)/gains included in the income statement | (8) |  | 117 |  | (20) |  | 62 |
Net gains/(losses) included in exchange in other comprehensive income | 9 |  | 11 |  | (26) |  | (39) |
Net losses included in retained earnings | (16) |  | — |  | (34) |  | — |
Acquisitions | — |  | (76) |  | — |  | (70) |
Settlement of liabilities | 13 |  | 8 |  | 13 |  | 105 |
At the end of the year | (218) |  | (311) |  | (216) |  | (371) |
Schedule of notional amounts, contractual maturities and rates of hedging instruments designated in hedging relationships by main risk categories | The notional amounts, contractual maturities and rates of the hedging instruments designated in hedging relationships by the main risk categories are as follows:
| Notional amounts £ million | Maturity | Range of hedged rates(1)
2023 |  |  |
Net investment hedges |  |  |
Derivatives in net investment hedges of foreign operations | 637 |  | July 2023 | US dollar 1.27
Cash flow hedges |  |  |
Derivatives in cash flow hedge (foreign currency debt) | 873 |  | September 2036 - April 2043 | US dollar 1.60 - 1.88
Derivatives in cash flow hedge (foreign currency risk) | 1,734 |  | September 2023 - December 2024 | US dollar 1.05 - 1.33, Mexican peso 14.76 - 18.38
Derivatives in cash flow hedge (commodity price risk) | 217 |  | July 2023 - September 2024 | Feed Wheat: 183.75 - 240.00 USD/Bu LME Aluminium: 2,248 - 3,399 USD/Mt
Fair value hedges |  |  |
Derivatives in fair value hedge (interest rate risk) | 3,999 |  | September 2023 - April 2030 | (0.01) - 3.09%
2022 |  |  |
Net investment hedges |  |  |
Derivatives in net investment hedges of foreign operations | 11 |  | July 2022 | Turkish lira 22.27
Cash flow hedges |  |  |
Derivatives in cash flow hedge (foreign currency debt) | 1,694 |  | April 2023 - April 2043 | US dollar 1.22 - 1.88
Derivatives in cash flow hedge (foreign currency risk) | 1,874 |  | September 2022 - June 2024 | US dollar 1.22 - 1.42, euro 1.13 - 1.17
Derivatives in cash flow hedge (commodity price risk) | 234 |  | July 2022 - March 2024 | Natural Gas: 1.67 - 3.57 GBP/therm(ec) LME Aluminium: 2,009 - 3,399 USD/Mt
Fair value hedges |  |  |
Derivatives in fair value hedge (interest rate risk) | 4,444 |  | September 2022 - April 2030 | (0.01) - 3.09%
(1) In case of derivatives in cash flow hedges (commodity price risk and foreign currency risk), the range of the most significant contract’s hedged rates are presented.
Schedule of effectiveness and impacts of hedging relationships | The following table sets out information regarding the effectiveness of hedging relationships designated by the group, as well as the impacts on the income statement and other comprehensive income:
| At the beginning of the year £ million | Consolidated Income statement £ million | Consolidated statement of comprehensive income £ million | Other £ million | At the end of the year £ million
2023 |  |  |  |  |
Net investment hedges |  |  |  |  |
Derivatives in net investment hedges of foreign operations | (1) |  | — |  | — |  | 1 |  | — |
Cash flow hedges |  |  |  |  |
Derivatives in cash flow hedge (foreign currency debt) | 367 |  | (54) |  | 60 |  | (25) |  | 348 |
Derivatives in cash flow hedge (foreign currency risk) | (77) |  | (17) |  | 260 |  | 17 |  | 183 |
Derivatives in cash flow hedge (commodity price risk) | 50 |  | 33 |  | (89) |  | (19) |  | (25) |
Fair value hedges |  |  |  |  |
Derivatives in fair value hedge (interest rate risk) | (283) |  | (94) |  | — |  | — |  | (377) |
Fair value hedge hedged item | 276 |  | 96 |  | — |  | — |  | 372 |
Instruments in fair value hedge relationship | (7) |  | 2 |  | — |  | — |  | (5) |
2022 |  |  |  |  |
Net investment hedges |  |  |  |  |
Derivatives in net investment hedges of foreign operations | — |  | — |  | 5 |  | (6) |  | (1) |
Cash flow hedges |  |  |  |  |
Derivatives in cash flow hedge (foreign currency debt) | 154 |  | 239 |  | (6) |  | (20) |  | 367 |
Derivatives in cash flow hedge (foreign currency risk) | 53 |  | (11) |  | (130) |  | 11 |  | (77) |
Derivatives in cash flow hedge (commodity price risk) | 16 |  | 46 |  | 32 |  | (44) |  | 50 |
Fair value hedges |  |  |  |  |
Derivatives in fair value hedge (interest rate risk) | 63 |  | (346) |  | — |  | — |  | (283) |
Fair value hedge hedged item | (65) |  | 341 |  | — |  | — |  | 276 |
Instruments in fair value hedge relationship | (2) |  | (5) |  | — |  | — |  | (7) |
Schedule of financial assets and liabilities | The table below sets out the group’s accounting classification of each class of financial assets and liabilities:
| Fair value through income statement £ million | Fair value through other comprehensive income £ million | Assets and liabilities at amortised cost £ million | Not categorised as a financial instrument £ million | Total £ million | Current £ million | Non-current £ million
2023 |  |  |  |  |  |  |
Other investments and loans(1) | 192 |  | — |  | 31 |  | 2 |  | 225 |  | — |  | 225 |
Trade and other receivables | — |  | — |  | 2,234 |  | 517 |  | 2,751 |  | 2,720 |  | 31 |
Cash and cash equivalents | — |  | — |  | 1,439 |  | — |  | 1,439 |  | 1,439 |  | — |
Derivatives in cash flow hedge (foreign currency debt) | 348 |  | — |  | — |  | — |  | 348 |  | — |  | 348 |
Derivatives in cash flow hedge (foreign currency risk) | 192 |  | — |  | — |  | — |  | 192 |  | 147 |  | 45 |
Derivatives in cash flow hedge (commodity price risk) | 2 |  | — |  | — |  | — |  | 2 |  | 2 |  | — |
Other instruments | 198 |  | — |  | — |  | — |  | 198 |  | 198 |  | — |
Leases | — |  | — |  | 1 |  | — |  | 1 |  | — |  | 1 |
Total other financial assets | 740 |  | — |  | 1 |  | — |  | 741 |  | 347 |  | 394 |
Total financial assets | 932 |  | — |  | 3,705 |  | 519 |  | 5,156 |  | 4,506 |  | 650 |
Borrowings(2) | — |  | — |  | (16,502) |  | — |  | (16,502) |  | (1,701) |  | (14,801) |
Trade and other payables | (311) |  | — |  | (4,472) |  | (885) |  | (5,668) |  | (5,300) |  | (368) |
Derivatives in fair value hedge (interest rate risk) | (377) |  | — |  | — |  | — |  | (377) |  | (6) |  | (371) |
Derivatives in cash flow hedge (foreign currency risk) | (9) |  | — |  | — |  | — |  | (9) |  | (7) |  | (2) |
Derivatives in cash flow hedge (commodity price risk) | (27) |  | — |  | — |  | — |  | (27) |  | (26) |  | (1) |
Other instruments | (245) |  | — |  | — |  | — |  | (245) |  | (245) |  | — |
Leases | — |  | — |  | (448) |  | — |  | (448) |  | (75) |  | (373) |
Total other financial liabilities | (658) |  | — |  | (448) |  | — |  | (1,106) |  | (359) |  | (747) |
Total financial liabilities | (969) |  | — |  | (21,422) |  | (885) |  | (23,276) |  | (7,360) |  | (15,916) |
Total net financial (liabilities)/assets | (37) |  | — |  | (17,717) |  | (366) |  | (18,120) |  | (2,854) |  | (15,266) |
2022 |  |  |  |  |  |  |
Other investments and loans(1) | 180 |  | 4 |  | 15 |  | 1 |  | 200 |  | — |  | 200 |
Trade and other receivables | — |  | — |  | 2,365 |  | 605 |  | 2,970 |  | 2,933 |  | 37 |
Cash and cash equivalents | — |  | — |  | 2,285 |  | — |  | 2,285 |  | 2,285 |  | — |
Derivatives in fair value hedge (interest rate risk) | 1 |  | — |  | — |  | — |  | 1 |  | — |  | 1 |
Derivatives in cash flow hedge (foreign currency debt) | 367 |  | — |  | — |  | — |  | 367 |  | 43 |  | 324 |
Derivatives in cash flow hedge (foreign currency risk) | 32 |  | — |  | — |  | — |  | 32 |  | 15 |  | 17 |
Derivatives in cash flow hedge (commodity price risk) | 57 |  | — |  | — |  | — |  | 57 |  | 57 |  | — |
Other instruments | 136 |  | — |  | — |  | — |  | 136 |  | 136 |  | — |
Leases | — |  | — |  | 3 |  | — |  | 3 |  | — |  | 3 |
Total other financial assets | 593 |  | — |  | 3 |  | — |  | 596 |  | 251 |  | 345 |
Total financial assets | 773 |  | 4 |  | 4,668 |  | 606 |  | 6,051 |  | 5,469 |  | 582 |
Borrowings(2) | — |  | — |  | (16,020) |  | — |  | (16,020) |  | (1,522) |  | (14,498) |
Trade and other payables | (371) |  | — |  | (4,774) |  | (1,122) |  | (6,267) |  | (5,887) |  | (380) |
Derivatives in fair value hedge (interest rate risk) | (284) |  | — |  | — |  | — |  | (284) |  | (1) |  | (283) |
Derivatives in cash flow hedge (foreign currency risk) | (109) |  | — |  | — |  | — |  | (109) |  | (81) |  | (28) |
Derivatives in cash flow hedge (commodity price risk) | (7) |  | — |  | — |  | — |  | (7) |  | (5) |  | (2) |
Derivatives in net investment hedge | (1) |  | — |  | — |  | — |  | (1) |  | (1) |  | — |
Other instruments | (271) |  | — |  | (117) |  | — |  | (388) |  | (388) |  | — |
Leases | — |  | — |  | (475) |  | — |  | (475) |  | (85) |  | (390) |
Total other financial liabilities | (672) |  | — |  | (592) |  | — |  | (1,264) |  | (561) |  | (703) |
Total financial liabilities | (1,043) |  | — |  | (21,386) |  | (1,122) |  | (23,551) |  | (7,970) |  | (15,581) |
Total net financial (liabilities)/assets | (270) |  | 4 |  | (16,718) |  | (516) |  | (17,500) |  | (2,501) |  | (14,999) |
(1) Other investments and loans are including those in respect of associates. (2) Borrowings are defined as gross borrowings excluding lease liabilities and the fair value of derivative instruments.

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