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Dividends and other reserves | 6 Months Ended
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Dec. 31, 2022
Share Capital, Reserves And Other Equity Interest [Abstract] |
Dividends and other reserves | Dividends and other reserves
| Six months ended 31 December 2022 | Six months ended 31 December 2021
Amounts recognised as distributions to equity shareholders | £ million | £ million
Final dividend for the year ended 30 June 2022 of 46.82 pence per share (2021 - 44.59 pence) | 1,066 |  | 1,040 |
An interim dividend of 30.83 pence per share (2021 – 29.36 pence) was approved by the Board of Directors on 25 January 2023. As the approval was after the balance sheet date, it was not included as a liability. Other reserves of £2,193 million at 31 December 2022 (2021 – £1,551 million) include a capital redemption reserve of £3,224 million (2021 – £3,206 million), a hedging reserve surplus of £96 million (2021 – £61 million surplus) and an exchange reserve deficit of £1,127 million (2021 – £1,716 million deficit). Currency basis spreads included in the hedging reserve represent the cost of hedging arising as a result of imperfections of foreign exchange markets. Exclusion of currency basis spreads would result in a £22 million (2021 – £22 million) credit to hedging reserve.

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- Definition The entire disclosure for share capital, reserves and other equity interest. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 79 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_79&doctype=Standard -URIDate 2022-03-24 + Details
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