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Property, plant and equipment
 12 Months Ended
Jun. 30, 2023
Disclosure of detailed information about property, plant and equipment [abstract]  
Property, plant and equipment
10. Property, plant and equipment

Accounting policies
Land and buildings are stated at cost less accumulated depreciation. Freehold land is not depreciated. Leaseholds are generally depreciated over the unexpired period of the lease. Other property, plant and equipment are depreciated on a straight-line basis to estimated residual values over their expected useful lives, and these values and lives are reviewed each year. Subject to these reviews, the estimated useful lives fall within the following ranges: buildings – 10 to 50 years; within plant and equipment casks and containers – 15 to 50 years; other plant and equipment – 5 to 40 years; fixtures and fittings – 5 to 10 years; and returnable bottles and crates – 5 to 10 years.
Reviews are carried out if there is an indication that assets may be impaired, to ensure that property, plant and equipment are not carried at above their recoverable amounts.
Government grants
Government grants are not recognised until there is reasonable assurance that the group will comply with the conditions pursuant to which they have been granted and that the grants will be received. Government grants in respect of property, plant and equipment are deducted from the asset that they relate to, reducing the depreciation expense charged to the income statement.
 Land and
buildings
£ million		Plant and
equipment
£ million		Fixtures
and
fittings
£ million		Returnable
bottles and
crates
£ million		Under
construction
£ million		Total
£ million
Cost
At 30 June 20212,160 4,714 121 528 659 8,182 
Hyperinflation adjustment in respect of Turkey and Venezuela56 32 2 — 7 97 
Exchange differences
107 226 1 11 45 390 
Sale of businesses
(4)(58)(3)(19)(1)(85)
Additions
230 245 8 41 612 1,136 
Disposals
(65)(122)(15)(32)(3)(237)
Transfers177 249 10 13 (449)— 
Reclassification to assets held for sale(8)(25)— — — (33)
At 30 June 20222,653 5,261 124 542 870 9,450 
Hyperinflation adjustment in respect of Turkey and Venezuela5 10 1 — 4 20 
Exchange differences
(166)(331)(6)(49)(30)(582)
Acquisitions8 14 — 3 — 25 
Sale of businesses
(35)(147)(3)(55)(3)(243)
Additions
111 214 13 50 832 1,220 
Disposals
(64)(141)(12)(105)(2)(324)
Transfers146 238 12 28 (424)— 
Reclassification from assets held for sale2 — 1 — — 3 
At 30 June 20232,660 5,118 130 414 1,247 9,569 
Depreciation
At 30 June 2021658 2,218 86 371 — 3,333 
Exchange differences31 94 1 9 — 135 
Depreciation charge for the year125 276 14 29 — 444 
Exceptional impairment2 1 — — — 3 
Sale of businesses(4)(50)(2)(18)— (74)
Disposals(62)(113)(13)(30)— (218)
Transfers5 4 (9)— — — 
Reclassification to assets held for sale(5)(16)— — — (21)
At 30 June 2022750 2,414 77 361 — 3,602 
Exchange differences(38)(176)(3)(27)— (244)
Depreciation charge for the year125 269 13 33 — 440 
Exceptional accelerated depreciation and impairment31 41 — — — 72 
Sale of businesses(21)(80)(2)(34)— (137)
Disposals(63)(130)(11)(103)— (307)
Reclassification from assets held for sale— — 1 — — 1
At 30 June 2023784 2,338 75 230 — 3,427 
Carrying amount
At 30 June 20231,876 2,780 55 184 1,247 6,142 
At 30 June 20221,903 2,847 47 181 870 5,848 
At 30 June 20211,502 2,496 35 157 659 4,849 
 
The net book value of land and buildings comprises freeholds of £1,481 million (2022 – £1,444 million), long leaseholds of £3 million (2022 – £3 million) and short leaseholds of £389 million (2022 – £410 million). Depreciation was not charged on £141 million (2022 – £114 million) of land.
Property, plant and equipment is net of a government grant of £147 million (2022 – £153 million) received in prior years in respect of the construction of a rum distillery in the US Virgin Islands.