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Financial instruments and risk management (Tables) | 12 Months Ended
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Jun. 30, 2024
Disclosure of detailed information about financial instruments [abstract] |
Schedule of net borrowings interest rate profile | The interest rate profile of the group's net borrowings is as follows:
| 2024 | 2023
| $ million | % | re-presented $ million | %
Fixed rate | 16,174 | 77 | 15,071 | 77
Floating rate(1) | 4,384 | 21 | 4,064 | 21
Impact of financial derivatives and fair value adjustments | (145) | (1) | (117) | (1)
Lease liabilities | 604 | 3 | 564 | 3
Net borrowings | 21,017 | 100 | 19,582 | 100
(1) The floating rate portion of net borrowings includes cash and cash equivalents, collaterals, floating rate loans and bonds and bank overdrafts.
Schedule of average monthly net borrowings and effective interest rate | The table below sets out the average monthly net borrowings and effective interest rate:
Average monthly net borrowings | Effective interest rate
2024 $ million | 2023 re-presented $ million | 2022 re-presented $ million | 2024 % | 2023 % | 2022 %
21,034 | 18,362 | 16,883 | 4.3 | 3.9 | 2.7
(i) For this calculation, net interest charge excludes fair value adjustments to derivative financial instruments and average monthly net borrowings include the impact of interest rate swaps that are no longer in a hedge relationship but exclude the market value adjustment for cross currency interest rate swaps.
Schedule of fluctuations in interest and exchange rates to vary from hypothetical amounts | The sensitivity analysis estimates the impact of changes in interest and foreign exchange rates. All hedges are expected to be highly effective for this analysis and it considers the impact of all financial instruments including financial derivatives, cash and cash equivalents, borrowings and other financial assets and liabilities. The results of the sensitivity analysis should not be considered as projections of likely future events, gains or losses as actual results in the future may differ materially due to developments in the global financial markets which may cause fluctuations in interest and exchange rates to vary from the hypothetical amounts disclosed in the table below. Comparative figures to currency risk sensitivity are not disclosed in fiscal 24. Due to the functional currency change of the parent company that is applied prospectively from 1 July 2023 (see note 1), it would not be practicable to compare the re-presented results of the data prior to the functional currency change with the results of the sensitivity analysis for fiscal 24.
| Impact on income statement gain/(loss) | Impact on consolidated comprehensive income gain/(loss)(1) (2)
| 2024 | 2023 re- presented | 2024 | 2023 re- presented
| $ million | $ million | $ million | $ million
0.5% decrease in interest rates | 22 | 19 | 43 | 43
0.5% increase in interest rates | (22) | (19) | (42) | (41)
10% weakening of US dollar | (39) | — | (974) | —
10% strengthening of US dollar | 33 | — | 813 | —
(1) The impact on foreign currency borrowings and derivatives in net investment hedges is largely offset by the foreign exchange difference arising on the translation of net investments. (2) The impact on the consolidated statement of comprehensive income includes the impact on the income statement. (3) In the year ended 30 June 2023, the impact of a 10% strengthening or weakening in sterling was £36 million gain and £45 million loss on the consolidated income statement and £1,093 million gain and £1,336 million loss on the other comprehensive income.
Disclosure of derivative financial instruments [text block] |
| Gross amount $ million | Right of asset offset $ million | Right of liability offset $ million | Net amount $ million
2024 |  |  |  |
Derivative financial assets | 483 | (184) | (139) | 160
Derivative financial liabilities | (486) | 184 | 139 | (163)
2023 |  |  |  |
Derivative financial assets | 729 | (294) | (161) | 274
Derivative financial liabilities | (556) | 294 | 161 | (101)
Schedule of contractual cash flows | Contractual cash flows
| Due within 1 year $ million | Due between 1 and 3 years $ million | Due between 3 and 5 years $ million | Due after 5 years $ million | Total $ million | Carrying amount at balance sheet date $ million
2024 |  |  |  |  |  |
Borrowings(1) | (2,902) | (4,991) | (4,259) | (9,812) | (21,964) | (21,501)
Interest on borrowings(1)(2) | (791) | (1,043) | (789) | (1,866) | (4,489) | (291)
Lease capital repayments | (95) | (148) | (95) | (266) | (604) | (604)
Lease future interest payments | (19) | (30) | (22) | (44) | (115) | —
Trade and other financial liabilities(3) | (5,316) | (280) | (217) | (5) | (5,818) | (5,619)
Non-derivative financial liabilities | (9,123) | (6,492) | (5,382) | (11,993) | (32,990) | (28,015)
Cross currency swaps (gross) |  |  |  |  |  |
Receivable | 128 | 549 | 1,249 | 3,666 | 5,592 |
Payable | (126) | (549) | (1,303) | (3,341) | (5,319) |
Other derivative instruments (net) | (39) | (139) | (76) | (33) | (287) |
Derivative instruments(2) | (37) | (139) | (130) | 292 | (14) | (23)
2023 (re-presented) |  |  |  |  |  |
Borrowings(1) | (2,152) | (4,553) | (3,754) | (10,903) | (21,362) | (20,791)
Interest on borrowings(1)(2) | (681) | (945) | (784) | (1,894) | (4,304) | (274)
Lease capital repayments | (94) | (131) | (86) | (253) | (564) | (564)
Lease future interest payments | (23) | (35) | (25) | (48) | (131) | —
Trade and other financial liabilities(3) | (5,565) | (291) | (154) | (121) | (6,131) | (6,025)
Non-derivative financial liabilities | (8,515) | (5,955) | (4,803) | (13,219) | (32,492) | (27,654)
Cross currency swaps (gross) |  |  |  |  |  |
Receivable | 55 | 109 | 109 | 1,690 | 1,963 |
Payable | (35) | (70) | (70) | (1,172) | (1,347) |
Other derivative instruments (net) | 24 | (111) | (99) | (68) | (254) |
Derivative instruments(2) | 44 | (72) | (60) | 450 | 362 | 168
(1) For the purposes of these tables, borrowings are defined as gross borrowings excluding lease liabilities and fair value of derivative instruments as disclosed in note 17. (2) Carrying amount of interest on borrowings, interest on derivatives and interest on other payable is included within interest payable in note 15. (3) Primarily consists of trade and other payables that meet the definition of financial liabilities under IAS 32.
Schedule of available undrawn committed bank facilities | The group had available undrawn committed bank facilities as follows:
| 2024 $ million | 2023 re-presented $ million
Expiring within one year | 625 | 125
Expiring between one and two years | 1,040 | 625
Expiring after two years | 1,585 | 2,625
| 3,250 | 3,375
Schedule of financial assets and liabilities measured at fair value | The group’s financial assets and liabilities measured at fair value are categorised as follows:
| 2024 $ million | 2023 re-presented $ million
Derivative assets | 497 | 748
Derivative liabilities | (486) | (556)
Valuation techniques based on observable market input (Level 2) | 11 | 192
Financial assets - other | 333 | 249
Financial liabilities - other | (443) | (665)
Valuation techniques based on unobservable market input (Level 3) | (110) | (416)
Schedule of movements in level 3 measured on recurring basis | The movements in level 3 liability instruments, measured on a recurring basis, are as follows:
| Zacapa financial liability | Contingent consideration recognised on acquisition of businesses | Zacapa financial liability | Contingent consideration recognised on acquisition of businesses
| 2024 | 2024 | 2023 | 2023
| $ million | $ million | re-presented $ million | re-presented $ million
At the beginning of the year | (274) | (391) | (261) | (449)
Net gains/(losses) included in the income statement | — | 145 | (10) | 145
Net losses included in exchange in other comprehensive income | — | — | — | (4)
Net gains/(losses) included in retained earnings | 73 | — | (19) | —
Acquisitions | — | — | — | (92)
Settlement of liabilities | 3 | 1 | 16 | 9
At the end of the year | (198) | (245) | (274) | (391)
Schedule of notional amounts, contractual maturities and rates of hedging instruments designated in hedging relationships by main risk categories | Further to the foreign currency borrowings in net investment hedge relationships disclosed in note 16 (a), the notional amounts, contractual maturities and rates of the hedging instruments designated in hedging relationships by the main risk categories are as follows:
| Notional amounts $ million | Maturity | Range of hedged rates(1)
2024 |  |  |
Net investment hedges |  |  |
Derivatives in net investment hedges of foreign operations | 3,198 | September 2024 - April 2043 | sterling 0.53 - 0.78 euro 0.91 - 0.93 Chinese yuan 6.93 - 7.29
Foreign currency borrowings in net investment hedges | 8,109 | September 2024 - June 2038 | sterling 0.76 - 0.82 euro 0.89 - 0.94
Cash flow hedges |  |  |
Derivatives in cash flow hedge (foreign currency debt) | 2,747 | September 2028 - June 2034 | euro 0.89 - 0.90
Derivatives in cash flow hedge (foreign currency risk) | 1,855 | September 2024 - December 2025 | sterling 0.78 - 0.94 euro 0.87 - 0.93 Mexican peso 17.73 - 20.57
Derivatives in cash flow hedge (commodity price risk) | 207 | July 2024 - September 2025 | Feed Wheat: 177.50 - 206.00 USD/Bu Natural Gas: 0.86 - 1.40 USD/therm
Fair value hedges |  |  |
Derivatives in fair value hedge (interest rate risk) | 4,044 | April 2025 - April 2030 | EURIBOR 0.63 - 1.88% SOFR 1.38 - 3.09%
(1) In case of derivatives in cash flow hedges (commodity price risk and foreign currency risk), the range of the most significant contract’s hedged rates are presented. The below re-presented disclosures of the fiscal 23 sterling reporting currency group and the quoted rates are applicable to the risk exposures observed by the group at the date of 30 June 2023. Accordingly, nominal amounts have been re-presented in US dollar, without adjustments to rates achieved on hedges of exposures observed at the time. The change in functional currency at 1 July 2023 has fundamentally changed the group foreign currency exposures. This exposure set change resulted in a realignment of the group's financial risk management hedge portfolio, but no change in overall risk management strategy.
| Notional amounts re-presented $ million | Maturity | Range of hedged rates(1)
2023 (re-presented) |  |  |
Net investment hedges |  |  |
Derivatives in net investment hedges of foreign operations | 803 | July 2023 | US dollar 1.27
Foreign currency borrowings in net investment hedges | 12,584 | September 2023 - March 2032 | euro 1.07 - 1.37
Cash flow hedges |  |  |
Derivatives in cash flow hedge (foreign currency debt) | 1,100 | September 2036 - April 2043 | US dollar 1.60 - 1.88
Derivatives in cash flow hedge (foreign currency risk) | 2,185 | September 2023 - December 2024 | US dollar 1.05 - 1.33, Mexican peso 14.76 - 18.38
Derivatives in cash flow hedge (commodity price risk) | 273 | July 2023 - September 2024 | Feed Wheat: 183.75 - 240.00 USD/Bu LME Aluminium: 2,248 - 3,399 USD/Mt
Fair value hedges |  |  |
Derivatives in fair value hedge (interest rate risk) | 5,038 | September 2023 - April 2030 | EURIBOR(0.01) - 1.88% SOFR 2.38 - 2.39% USDLIBOR 1.38 - 3.09%
(1) In case of derivatives in cash flow hedges (commodity price risk and foreign currency risk), the range of the most significant contract’s hedged rates are presented.
Schedule of effectiveness and impacts of hedging relationships | The following table sets out information regarding the effectiveness of hedging relationships designated by the group, as well as the impacts on the income statement and other comprehensive income:
| At the beginning of the year $ million | Consolidated income statement $ million | Consolidated statement of comprehensive income $ million | Other(2) $ million | At the end of the year $ million
2024 |  |  |  |  |
Net investment hedges(1) |  |  |  |  |
Derivatives in net investment hedges of foreign operations | — | 22 | (66) | 411 | 367
Foreign currency borrowings in net investment hedges | (12,584) | — | (82) | 4,557 | (8,109)
Cash flow hedges(1) |  |  |  |  |
Derivatives in cash flow hedge (foreign currency debt) | 438 | (152) | 94 | (412) | (32)
Derivatives in cash flow hedge (foreign currency risk) | 232 | 203 | (205) | (203) | 27
Derivatives in cash flow hedge (commodity price risk) | (32) | (9) | 22 | 10 | (9)
Fair value hedges(1) |  |  |  |  |
Derivatives in fair value hedge (interest rate risk) | (476) | 100 | — | — | (376)
Fair value hedge hedged item | 469 | (101) | — | — | 368
Instruments in fair value hedge relationship | (7) | (1) | — | — | (8)
2023 (re-presented) |  |  |  |  |
Net investment hedges(1) |  |  |  |  |
Derivatives in net investment hedges of foreign operations | (1) | — | 1 | — | —
Foreign currency borrowings in net investment hedges | (10,558) | — | 499 | (2,525) | (12,584)
Cash flow hedges(1) |  |  |  |  |
Derivatives in cash flow hedge (foreign currency debt) | 444 | (65) | 90 | (31) | 438
Derivatives in cash flow hedge (foreign currency risk) | (93) | (20) | 325 | 20 | 232
Derivatives in cash flow hedge (commodity price risk) | 60 | 39 | (107) | (24) | (32)
Fair value hedges(1) |  |  |  |  |
Derivatives in fair value hedge (interest rate risk) | (342) | (113) | (21) | — | (476)
Fair value hedge hedged item | 335 | 115 | 19 | — | 469
Instruments in fair value hedge relationship | (7) | 2 | (2) | — | (7)
(1) There was no significant ineffectiveness on net investment, cash flow hedges and fair value hedges during the years ended 30 June 2024 and 2023, accordingly the fair value movement of the hedged items was materially similar and offsetting to the movement of the hedges. (2)Other movements include cash flows on result of matured derivatives, notional of bonds designated in or de-designated from net investment hedge and reclassification of hedging instruments between hedge portfolios.
Schedule of financial assets and liabilities | The table below sets out the group’s accounting classification of each class of financial assets and liabilities:
| Fair value through income statement $ million | Assets and liabilities at amortised cost $ million | Not categorised as a financial instrument $ million | Total $ million | Current $ million | Non-current $ million
2024 |  |  |  |  |  |
Other investments and loans(1) | 333 | 59 | — | 392 | — | 392
Trade and other receivables | — | 2,971 | 554 | 3,525 | 3,487 | 38
Cash and cash equivalents | — | 1,130 | — | 1,130 | 1,130 | —
Derivatives in cash flow hedge (foreign currency risk) | 62 | — | — | 62 | 58 | 4
Derivatives in cash flow hedge (commodity price risk) | 5 | — | — | 5 | 5 | —
Derivatives in net investment hedge | 386 | — | — | 386 | 17 | 369
Other instruments | 275 | — | — | 275 | 275 | —
Total other financial assets | 728 | — | — | 728 | 355 | 373
Total financial assets | 1,061 | 4,160 | 554 | 5,775 | 4,972 | 803
Borrowings(2) | — | (21,501) | — | (21,501) | (2,885) | (18,616)
Trade and other payables | (245) | (5,373) | (1,040) | (6,658) | (6,354) | (304)
Derivatives in fair value hedge (interest rate risk) | (376) | — | — | (376) | (16) | (360)
Derivatives in cash flow hedge (foreign currency debt) | (32) | — | — | (32) | — | (32)
Derivatives in cash flow hedge (foreign currency risk) | (35) | — | — | (35) | (14) | (21)
Derivatives in cash flow hedge (commodity price risk) | (14) | — | — | (14) | (14) | —
Derivatives in net investment hedge | (19) | — | — | (19) | (1) | (18)
Other instruments | (208) | — | — | (208) | (208) | —
Leases | — | (604) | — | (604) | (95) | (509)
Total other financial liabilities | (684) | (604) | — | (1,288) | (348) | (940)
Total financial liabilities | (929) | (27,478) | (1,040) | (29,447) | (9,587) | (19,860)
Total net financial assets/(liabilities) | 132 | (23,318) | (486) | (23,672) | (4,615) | (19,057)
2023 (re-presented) |  |  |  |  |  |
Other investments and loans(1) | 249 | 38 | 2 | 289 | — | 289
Trade and other receivables | — | 2,815 | 651 | 3,466 | 3,427 | 39
Cash and cash equivalents | — | 1,813 | — | 1,813 | 1,813 | —
Derivatives in cash flow hedge (foreign currency debt) | 438 | — | — | 438 | — | 438
Derivatives in cash flow hedge (foreign currency risk) | 243 | — | — | 243 | 186 | 57
Derivatives in cash flow hedge (commodity price risk) | 2 | — | — | 2 | 2 | —
Other instruments | 249 | — | — | 249 | 249 | —
Leases | — | 2 | — | 2 | — | 2
Total other financial assets | 932 | 2 | — | 934 | 437 | 497
Total financial assets | 1,181 | 4,668 | 653 | 6,502 | 5,677 | 825
Borrowings(2) | — | (20,791) | — | (20,791) | (2,142) | (18,649)
Trade and other payables | (391) | (5,634) | (1,116) | (7,141) | (6,678) | (463)
Derivatives in fair value hedge (interest rate risk) | (476) | — | — | (476) | (8) | (468)
Derivatives in cash flow hedge (foreign currency risk) | (11) | — | — | (11) | (9) | (2)
Derivatives in cash flow hedge (commodity price risk) | (34) | — | — | (34) | (33) | (1)
Other instruments | (309) | — | — | (309) | (309) | —
Leases | — | (564) | — | (564) | (94) | (470)
Total other financial liabilities | (830) | (564) | — | (1,394) | (453) | (941)
Total financial liabilities | (1,221) | (26,989) | (1,116) | (29,326) | (9,273) | (20,053)
Total net financial liabilities | (40) | (22,321) | (463) | (22,824) | (3,596) | (19,228)
(1)Other investments and loans include those in respect of associates. (2)Borrowings are defined as gross borrowings excluding lease liabilities and the fair value of derivative instruments.

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