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v3.23.2

Operating costs - Operating costs (Details) - GBP (£) £ in Millions | 12 Months Ended
--- | ---
Jun. 30, 2023 | Jun. 30, 2022 | Jun. 30, 2021
Expense by nature [line items] |  |  |
Excise duties | £ 6,402 | £ 6,996 | £ 6,420
Cost of sales | 6,899 | 5,973 | 5,038
Marketing | 3,051 | 2,721 | 2,163
Other operating items | 2,531 | 2,349 | 1,801
Operating expenses | 18,883 | 18,039 | 15,422
Increase in inventories | (513) | (909) | (293)
Raw materials and consumables | 4,328 | 4,017 | 3,126
Marketing | 3,051 | 2,721 | 2,163
Other external charges | 2,747 | 2,597 | 1,978
Staff costs | 1,830 | 1,795 | 1,586
Depreciation, amortisation and impairment | 1,066 | 828 | 447
Gains on disposal of properties | (4) | (2) | (1)
Net foreign exchange losses | 10 | 10 | 22
Other operating income | (34) | (14) | (26)
India |  |  |
Expense by nature [line items] |  |  |
Excise duties | 1,625 | 2,182 | 2,127
United Kingdom |  |  |
Expense by nature [line items] |  |  |
Excise duties | 1,095 | 1,172 | 1,018
United States |  |  |
Expense by nature [line items] |  |  |
Excise duties | 687 | 614 | 589
Other |  |  |
Expense by nature [line items] |  |  |
Excise duties | £ 2,995 | £ 3,028 | £ 2,686

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- Definition Line items represent concepts included in a table. These concepts are used to disclose the amount of expenses aggregated according to their nature (for example, depreciation, purchases of materials, transport costs, employee benefits and advertising costs), and not reallocated among functions within the entity. + References No definition available. + Details
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- Definition The decrease (increase) in inventories of finished goods and work in progress. [Refer: Inventories; Current finished goods; Current work in progress] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 102 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_102&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 99 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_99&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of all expenses directly or indirectly attributed to the goods or services sold. Attributed expenses include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation and maintenance of factory buildings and equipment used in the production process, unallocated production overheads, and abnormal amounts of production costs of inventories. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 99 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_99&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 103 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_103&doctype=Standard -URIDate 2022-03-24 + Details
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