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v3.23.2

Financial instruments and risk management - Schedule of movements in level 3 instruments measured on a recurring basis (Details) - Level 3 - GBP (£) £ in Millions | 12 Months Ended
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Jun. 30, 2023 | Jun. 30, 2022
Disclosure of fair value measurement of liabilities [line items] |  |
At the beginning of the year | £ (587) |
At the end of the year | (529) | £ (587)
Zacapa financial liability |  |
Disclosure of fair value measurement of liabilities [line items] |  |
At the beginning of the year | (216) | (149)
Net (losses)/gains included in the income statement | (8) | (20)
Net gains/(losses) included in exchange in other comprehensive income | 9 | (26)
Net losses included in retained earnings | (16) | (34)
Acquisitions | 0 | 0
Settlement of liabilities | 13 | 13
At the end of the year | (218) | (216)
Contingent consideration payable |  |
Disclosure of fair value measurement of liabilities [line items] |  |
At the beginning of the year | (371) | (429)
Net (losses)/gains included in the income statement | 117 | 62
Net gains/(losses) included in exchange in other comprehensive income | 11 | (39)
Net losses included in retained earnings | 0 | 0
Acquisitions | (76) | (70)
Settlement of liabilities | 8 | 105
At the end of the year | £ (311) | £ (371)

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- Definition The gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of liabilities. [Refer: At fair value [member]; Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2022-03-24 -Paragraph 93 -Subparagraph e -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2022-en-r&anchor=para_93_e_ii&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of liabilities. [Refer: At fair value [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2022-03-24 -Paragraph 93 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2022-en-r&anchor=para_93_e_i&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph m -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_m&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The increase in the fair value measurement of liabilities resulting from purchases of those liabilities. [Refer: At fair value [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2022-03-24 -Paragraph 93 -Subparagraph e -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2022-en-r&anchor=para_93_e_iii&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The decrease in the fair value measurement of liabilities resulting from settlements. [Refer: At fair value [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2022-03-24 -Paragraph 93 -Subparagraph e -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2022-en-r&anchor=para_93_e_iii&doctype=Standard -URIDate 2022-03-24 + Details
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