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Working capital (Tables) | 12 Months Ended
--- | ---
Jun. 30, 2024
Summary Of Additional Information About Working Capital [Abstract] |
Schedule of inventories | (a) Inventories
| 2024 $ million | 2023 re-presented $ million
Raw materials and consumables | 639 | 684
Work in progress | 118 | 166
Maturing inventories | 7,832 | 7,300
Finished goods and goods for resale | 1,131 | 1,503
| 9,720 | 9,653
Schedule of inventories expected to be utilised after more than one year | Maturing inventories include whisk(e)y, rum, tequila and Chinese white spirits. The following amounts of inventories can be utilised after more than one year:
| 2024 $ million | 2023 re-presented $ million
Raw materials and consumables | 19 | 29
Maturing inventories | 5,885 | 5,119
| 5,904 | 5,148
Schedule of provisions for obsolescence of inventories | Inventories are disclosed net of provisions for obsolescence, an analysis of which is as follows:
| 2024 $ million | 2023 re-presented $ million | 2022 re-presented $ million
Balance at beginning of the year | 128 | 113 | 133
Exchange differences | (3) | (27) | (8)
Income statement charge | 51 | 66 | 8
Utilised | (47) | (23) | (18)
Sale of businesses | (5) | (1) | (2)
| 124 | 128 | 113
Schedule of trade and other receivables | (b) Trade and other receivables
| 2024 | 2023 (re-presented)
| Current assets $ million | Non-current assets $ million | Current assets $ million | Non-current assets $ million
Trade receivables | 2,674 | — | 2,534 | —
Interest receivable | 31 | — | 15 | —
VAT recoverable and other prepaid taxes | 227 | 17 | 342 | 19
Other receivables | 240 | 14 | 205 | 16
Prepayments | 274 | 7 | 288 | 4
Accrued income | 41 | — | 43 | —
| 3,487 | 38 | 3,427 | 39
Schedule of aged analysis of trade receivables net of allowances | The aged analysis of trade receivables, net of expected credit loss allowance, is as follows:
| 2024 $ million | 2023 re-presented $ million
Not overdue | 2,490 | 2,479
Overdue 1 – 30 days | 43 | 32
Overdue 31 – 60 days | 31 | 8
Overdue 61 – 90 days | 27 | 4
Overdue 91 – 180 days | 71 | 7
Overdue more than 180 days | 12 | 4
| 2,674 | 2,534
Schedule of expected credit loss allowance for doubtful debts | Trade and other receivables are disclosed net of expected credit loss allowance for doubtful debts, an analysis of which is as follows:
| 2024 $ million | 2023 re-presented $ million | 2022 re-presented $ million
Balance at beginning of the year | 112 | 143 | 154
Exchange differences | (3) | (10) | (12)
Income statement (release)/charge | 8 | (4) | 28
Written off | (22) | (17) | (27)
| 95 | 112 | 143
Schedule of trade and other payables | (c) Trade and other payables
| 2024 | 2023 (re-presented)
| Current liabilities $ million | Non-current liabilities $ million | Current liabilities $ million | Non-current liabilities $ million
Trade payables | 3,071 | — | 3,351 | —
Interest payable | 358 | — | 299 | —
Tax and social security excluding income tax | 724 | — | 796 | —
Other payables | 499 | 304 | 544 | 463
Accruals | 1,564 | — | 1,549 | —
Deferred income | 84 | — | 92 | —
Dividend payable | 31 | — | 29 | —
Dividend payable to non-controlling interests | 23 | — | 18 | —
| 6,354 | 304 | 6,678 | 463
Schedule of movement in provisions | (d) Provisions
| Thalidomide $ million | Other $ million | Total $ million
At 30 June 2023 (re-presented) | 212 | 244 | 456
Exchange differences | — | (3) | (3)
Provisions charged during the year | — | 61 | 61
Provisions utilised during the year | (17) | (103) | (120)
Transfers from other payables | — | (5) | (5)
Unwinding of discounts | 6 | 2 | 8
At 30 June 2024 | 201 | 196 | 397
Current liabilities | 17 | 80 | 97
Non-current liabilities | 184 | 116 | 300
| 201 | 196 | 397

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