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v3.23.2

Acquisition and sale of businesses and brands and purchase of non-controlling interests - Sales of businesses and brands (Details) - GBP (£) £ in Millions | 12 Months Ended
--- | ---
Jun. 30, 2023 | Jun. 30, 2022 | Jun. 30, 2021
Net assets disposed of |  |  |
Goodwill | £ (2,227) | £ (2,287) |
Property, plant and equipment | (6,142) | (5,848) | £ (4,849)
Deferred tax | 2,042 | 2,205 | 1,845
Net defined benefit liability (asset) | (594) | (1,165) | (447)
Net assets | (9,292) | (9,514) |
Gain/(loss) on disposal before taxation | 4,736 | 4,387 | 3,706
Taxation | (970) | (1,049) | (907)
Profit for the year | 3,766 | 3,338 | 2,799
Disposal group, disposed of by sale, not discontinued operations |  |  |
Sale consideration |  |  |
Cash received | 499 | 106 | 14
(Cash)/overdraft disposed of | (13) | 2 | 0
Transaction and other directly attributable costs paid | (24) | (26) | 0
Net cash received | 462 | 82 | 14
Transaction costs payable | (5) | (16) | 1
Consideration received sale of businesses and brands | 457 | 66 | 15
Net assets disposed of |  |  |
Goodwill | 0 | (14) | 0
Property, plant and equipment | (106) | (11) | (2)
Assets and liabilities held for sale | (79) | 0 | 0
Inventories | (28) | (4) | 0
Other working capital | 69 | 15 | 1
Other borrowings | 2 | 1 | 0
Corporate tax | (3) | (5) | 0
Deferred tax | 5 | (2) | 0
Net defined benefit liability (asset) | 4 | 0 | 0
Net assets | (136) | (20) | (1)
Impairment charge recognised up until the date of sale | (3) | 0 | 0
Exchange recycled from other comprehensive income | 18 | (63) | 0
Gain/(loss) on disposal before taxation | 336 | (17) | 14
Taxation | (29) | (23) | 0
Profit for the year | 307 | £ (40) | £ 14
Disposal group, disposed of by sale, not discontinued operations | Guinness Cameroun SA |  |  |
Sale consideration |  |  |
Cash received | 384 |  |
(Cash)/overdraft disposed of | (13) |  |
Transaction and other directly attributable costs paid | (17) |  |
Net cash received | 354 |  |
Transaction costs payable | (8) |  |
Consideration received sale of businesses and brands | 346 |  |
Net assets disposed of |  |  |
Goodwill | 0 |  |
Property, plant and equipment | (103) |  |
Assets and liabilities held for sale | 0 |  |
Inventories | (24) |  |
Other working capital | 69 |  |
Other borrowings | 2 |  |
Corporate tax | (3) |  |
Deferred tax | 5 |  |
Net defined benefit liability (asset) | 4 |  |
Net assets | (50) |  |
Impairment charge recognised up until the date of sale | (3) |  |
Exchange recycled from other comprehensive income | 17 |  |
Gain/(loss) on disposal before taxation | 310 |  |
Taxation | (42) |  |
Profit for the year | 268 |  |
Disposal group, disposed of by sale, not discontinued operations | Other Individually Immaterial Business Disposed |  |  |
Sale consideration |  |  |
Cash received | 115 |  |
(Cash)/overdraft disposed of | 0 |  |
Transaction and other directly attributable costs paid | (7) |  |
Net cash received | 108 |  |
Transaction costs payable | 3 |  |
Consideration received sale of businesses and brands | 111 |  |
Net assets disposed of |  |  |
Goodwill | 0 |  |
Property, plant and equipment | (3) |  |
Assets and liabilities held for sale | (79) |  |
Inventories | (4) |  |
Other working capital | 0 |  |
Other borrowings | 0 |  |
Corporate tax | 0 |  |
Deferred tax | 0 |  |
Net defined benefit liability (asset) | 0 |  |
Net assets | (86) |  |
Impairment charge recognised up until the date of sale | 0 |  |
Exchange recycled from other comprehensive income | 1 |  |
Gain/(loss) on disposal before taxation | 26 |  |
Taxation | 13 |  |
Profit for the year | £ 39 |  |

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