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v3.23.2

Investments in associates and joint ventures (Tables) | 12 Months Ended
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Jun. 30, 2023
Interests In Other Entities [Abstract] |
Schedule of movement in the group's investments in associates and joint ventures | (a) An analysis of the movement in the group’s investments in associates and joint ventures is as follows:
| Moët Hennessy £ million | Others £ million | Total £ million
Cost less provisions |  |  |
At 30 June 2021 | 3,128 |  | 180 |  | 3,308 |
Exchange differences | 48 |  | 12 |  | 60 |
Additions | — |  | 65 |  | 65 |
Share of profit/(loss) after tax | 425 |  | (8) |  | 417 |
Dividends | (186) |  | (4) |  | (190) |
Share of movements in other comprehensive income and equity | (6) |  | — |  | (6) |
Impairment charged during the year | — |  | (2) |  | (2) |
At 30 June 2022 | 3,409 |  | 243 |  | 3,652 |
Exchange differences | (51) |  | (8) |  | (59) |
Additions | — |  | 93 |  | 93 |
Share of profit/(loss) after tax | 379 |  | (9) |  | 370 |
Step acquisition | — |  | (17) |  | (17) |
Dividends | (214) |  | (5) |  | (219) |
Share of movements in other comprehensive income and equity | 36 |  | — |  | 36 |
Transfer | — |  | 1 |  | 1 |
Impairment charged during the year | — |  | (28) |  | (28) |
At 30 June 2023 | 3,559 |  | 270 |  | 3,829 |
(i) Investment in associates includes loans given to and preference shares invested in associates of £168 million (2022 – £163 million). (ii) If certain performance targets are met by associates in the Distill Ventures programme, an additional £27 million (2022 – £22 million) will be invested in those associates.
Schedule of income statement of associates | Income statement information for the three years ended 30 June 2023 and balance sheet information as at 30 June 2023 and 30 June 2022 of Moët Hennessy are as follows:
| 2023 £ million | 2022 £ million | 2021 £ million
Sales | 6,003 |  | 5,553 |  | 4,819 |
Profit for the year | 1,117 |  | 1,250 |  | 985 |
Total comprehensive income | 1,161 |  | 1,269 |  | 999 |
Schedule of balance sheet of associates |
| 2023 £ million | 2022 £ million |
Non-current assets | 6,774 |  | 5,957 |  |
Current assets | 9,155 |  | 8,447 |  |
Total assets | 15,929 |  | 14,404 |  |
Non-current liabilities | (2,108) |  | (1,791) |  |
Current liabilities | (3,160) |  | (2,415) |  |
Total liabilities | (5,268) |  | (4,206) |  |
Net assets | 10,661 |  | 10,198 |  |
(i) Including acquisition fair value adjustments principally in respect of Moët Hennessy’s brands and translated at £1 = €1.17 (2022 – £1 = €1.16).

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- Definition The disclosure of analysis of movement in groups investments in associates and joint ventures. + References No definition available. + Details
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- Definition Schedule of balance sheet of significant associate, namely Moet Hennessy. + References No definition available. + Details
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- Definition Schedule of income statement of significant associate, namely Moet Hennessy. + References No definition available. + Details
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