XML 206 R81.htm IDEA: XBRL DOCUMENT v3.23.2
Acquisition and sale of businesses and brands and purchase of non-controlling interests - Fair value of net assets acquired and cash consideration paid in business combination (Details) - GBP (£)
£ in Millions
Jun. 30, 2023
Jun. 30, 2022
Jun. 30, 2021
Disclosure of business combinations and purchase of NCI [line items]      
(Overdraft)/Cash £ 0 £ 1 £ 4
Goodwill arising on acquisition 92 70 274
Settlement of pre-existing relationship 0 (1) 0
Step acquisitions (11) (6) 0
Consideration payable (397) (162) (613)
Cash transferred (316) (88) (358)
Contingent consideration payable      
Disclosure of business combinations and purchase of NCI [line items]      
Contingent and deferred consideration payable (76) (70) (253)
Deferred consideration payable      
Disclosure of business combinations and purchase of NCI [line items]      
Contingent and deferred consideration payable (5) (4) (2)
Fair value      
Disclosure of business combinations and purchase of NCI [line items]      
Brands and other intangibles 338 120 334
Property, plant and equipment 25 0 15
Inventories 27 6 12
Other working capital (3) 3 (3)
Deferred tax (71) (31) (15)
Borrowings 0 0 (8)
(Overdraft)/Cash 0 1 4
Fair value of assets and liabilities 316 99 339
Other businesses acquired      
Disclosure of business combinations and purchase of NCI [line items]      
Goodwill arising on acquisition 28    
Settlement of pre-existing relationship 0    
Step acquisitions (11)    
Consideration payable (103)    
Cash transferred (98) (26) (95)
Other businesses acquired | Contingent consideration payable      
Disclosure of business combinations and purchase of NCI [line items]      
Contingent and deferred consideration payable (4)    
Other businesses acquired | Deferred consideration payable      
Disclosure of business combinations and purchase of NCI [line items]      
Contingent and deferred consideration payable (1) £ (4) £ (2)
Other businesses acquired | Fair value      
Disclosure of business combinations and purchase of NCI [line items]      
Brands and other intangibles 45    
Property, plant and equipment 24    
Inventories 21    
Other working capital (1)    
Deferred tax (4)    
Borrowings 0    
(Overdraft)/Cash 1    
Fair value of assets and liabilities 86    
Don Papa rum      
Disclosure of business combinations and purchase of NCI [line items]      
Goodwill arising on acquisition 64    
Settlement of pre-existing relationship 0    
Step acquisitions 0    
Consideration payable (294)    
Cash transferred (218)    
Don Papa rum | Contingent consideration payable      
Disclosure of business combinations and purchase of NCI [line items]      
Contingent and deferred consideration payable (72)    
Don Papa rum | Deferred consideration payable      
Disclosure of business combinations and purchase of NCI [line items]      
Contingent and deferred consideration payable (4)    
Don Papa rum | Fair value      
Disclosure of business combinations and purchase of NCI [line items]      
Brands and other intangibles 293    
Property, plant and equipment 1    
Inventories 6    
Other working capital (2)    
Deferred tax (67)    
Borrowings 0    
(Overdraft)/Cash (1)    
Fair value of assets and liabilities £ 230