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Intangible assets - Sensitivity to change in key assumptions (Details) - McDowell's No.1 whisky, rum and brandy £ in Millions | 12 Months Ended
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Jun. 30, 2023 GBP (£)
Disclosure of intangible assets sensitivity to change in key assumptions [line items] |
Carrying amount of asset or cash-generating unit | £ 379
Headroom |
Disclosure of intangible assets sensitivity to change in key assumptions [line items] |
Headroom | £ 0
Increase in discount rate |
Disclosure of intangible assets sensitivity to change in key assumptions [line items] |
Reasonably possible change | 1.00%
Potential impairment loss | £ 38
Decrease in terminal growth rate |
Disclosure of intangible assets sensitivity to change in key assumptions [line items] |
Reasonably possible change | 1.00%
Potential impairment loss | £ 26
Decrease in annual growth rate in forecast period 2024-2029 |
Disclosure of intangible assets sensitivity to change in key assumptions [line items] |
Reasonably possible change | 2.00%
Potential impairment loss | £ 67
Decrease in cash flows(1) |
Disclosure of intangible assets sensitivity to change in key assumptions [line items] |
Reasonably possible change | 10.00%
Potential impairment loss | £ 76

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- Definition The amount by which a cash-generating unit's (group of units') recoverable amount exceeds its carrying amount. [Refer: Carrying amount [member]; Cash-generating units [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2022-03-24 -Paragraph 134 -Subparagraph f -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2022-en-r&anchor=para_134_f_i&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2022-03-24 -Paragraph 135 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2022-en-r&anchor=para_135_e_i&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount recognised as a reduction of the carrying amount of an asset or cash-generating unit to its recoverable amount. [Refer: Carrying amount [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2022-03-24 -Paragraph 130 -Subparagraph d -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2022-en-r&anchor=para_130_d_ii&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2022-03-24 -Paragraph 130 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2022-en-r&anchor=para_130_b&doctype=Standard -URIDate 2022-03-24 + Details
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