XML 57 R31.htm IDEA: XBRL DOCUMENT
v3.22.4

Acquisition of businesses (Tables) | 6 Months Ended
--- | ---
Dec. 31, 2022
Business Combinations [Abstract] |
Disclosure of acquisition and sale of businesses and purchase of non controlling interests | Fair value of assets and liabilities acquired and cash consideration paid in respect of acquisition of subsidiaries in the six months ended 3 1 December 2022 were as follows:
| Acquisitions |  |
| £ million |  |
Brands | 45 |  |  |
Property, plant and equipment | 24 |  |  |
Inventories | 24 |  |  |
Other working capital | 1 |  |  |
Deferred tax | (3) |  |  |
Cash | 1 |  |  |
Fair value of assets and liabilities | 92 |  |  |
Goodwill arising on acquisition | 22 |  |  |
Step acquisition | (10) |  |  |
Consideration payable | 104 |  |  |
Satisfied by: |  |  |
Cash consideration paid | (96) |  |  |
Contingent consideration payable | (5) |  |  |
Deferred consideration payable | (3) |  |  |
| (104) |  |  |
Schedule of cash consideration paid in respect of acquisition of businesses and purchase of shares of non-controlling interests | Cash consideration paid in respect of the acquisition of businesses in the six months ended 31 December 2022 were as follows:
| Consideration
| £ million
Acquisitions in the year |
Subsidiaries |
Cash consideration paid | (96) |
Cash acquired | 1 |
Investments in associates |
Cash consideration paid | (3) |
Prior year acquisitions |
Subsidiaries |
Contingent consideration paid | (8) |
Other consideration | (10) |
Investments in associates |
Capital injection | (28) |
Net cash outflow on acquisition of businesses | (144) |

X
- Definition Business Combinations + References No definition available. + Details
Name: | deo_BusinessCombinationsAbstract
Namespace Prefix: | deo_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure Of Acquisition And Sale Of Businesses And Purchase Of Non Controlling Interests + References No definition available. + Details
Name: | deo_DisclosureOfAcquisitionAndSaleOfBusinessesAndPurchaseOfNonControllingInterestsTableTextBlock
Namespace Prefix: | deo_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of cash consideration paid in respect of acquisition of businesses and purchase of shares of non-controlling interests + References No definition available. + Details
Name: | deo_ScheduleOfCashConsiderationPaidInRespectOfAcquisitionOfBusinessesAndPurchaseOfSharesOfNonControllingInterestsTableTextBlock
Namespace Prefix: | deo_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration