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Finance income and charges (Tables) | 6 Months Ended
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Dec. 31, 2022
Analysis of income and expense [abstract] |
Schedule of finance income and charges |
| Six months ended 31 December 2022 | Six months ended 31 December 2021
| £ million | £ million
Interest income | 86 |  | 61 |
Fair value gain on financial instruments | 142 |  | 58 |
Total interest income | 228 |  | 119 |
Interest charge on bank loans, bonds and overdrafts | (235) |  | (181) |
Interest charge on leases | (8) |  | (5) |
Fair value loss on financial instruments | (142) |  | (59) |
Interest charge on other borrowings | (125) |  | (36) |
Total interest charges | (510) |  | (281) |
Net interest charges | (282) |  | (162) |
Net finance income in respect of post employment plans in surplus | 29 |  | 10 |
Hyperinflation adjustment in respect of Venezuela (a) | — |  | 1 |
Total other finance income | 29 |  | 11 |
Net finance charge in respect of post employment plans in deficit | (7) |  | (5) |
Foreign exchange revaluation of monetary items in respect of Lebanon (a) | — |  | (2) |
Unwinding of discounts | (5) |  | (6) |
Interest charge in respect of direct and indirect tax | (17) |  | (8) |
Change in financial liability (Level 3) | — |  | (7) |
Hyperinflation adjustment in respect of Turkey (a) | (6) |  | — |
Guarantee fees | (1) |  | — |
Other finance charges | (3) |  | (1) |
Total other finance charges | (39) |  | (29) |
Net other finance charges | (10) |  | (18) |
Schedule of the contribution of the Group's Venezuelan operations | The following table presents the contribution of the group’s Venezuelan operations to the consolidated income statement, cash flow statement and net assets for the six months ended 31 December 2022 and 31 December 2021 and with the amounts that would have resulted if the official reference exchange rate had been applied:
| Six months ended 31 December 2022 | Six months ended 31 December 2021
| At estimated exchange rate | At official reference exchange rate | At estimated exchange rate | At official reference exchange rate
| 1,540 VES/£ | 21 VES/£ | 593 VES/£ | 6 VES/£
| £ million | £ million | £ million | £ million
Net sales | — |  | 7 |  | — |  | 8 |
Operating profit | — |  | 2 |  | — |  | 2 |
Other finance income - hyperinflation adjustment | — |  | — |  | 1 |  | 120 |
Net cash outflow from operating activities | — |  | (1) |  | — |  | (3) |
Net assets | 20 |  | 1,467 |  | 37 |  | 3,501 |
Sterling amounts presented at the official reference exchange rate are results of simple mathematical conversion.

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