XML 285 R39.htm IDEA: XBRL DOCUMENT
v3.24.2.u1

Investments in associates and joint ventures (Tables) | 12 Months Ended
--- | ---
Jun. 30, 2024
Interests In Other Entities [Abstract] |
Schedule of movement in the group's investments in associates and joint ventures | (a) An analysis of the movement in the group’s investments in associates and joint ventures is as follows:
| Moët Hennessy $ million | Others $ million | Total $ million
Cost less provisions |  |  |
At 30 June 2022 (re-presented) | 4,124 | 294 | 4,418
Exchange differences | 127 | 5 | 132
Additions | — | 112 | 112
Share of profit/(loss) after tax | 455 | (12) | 443
Step acquisition | — | (19) | (19)
Dividends | (265) | (6) | (271)
Share of movements in other comprehensive income and equity | 43 | — | 43
Transfer | — | 1 | 1
Impairment charged during the year | — | (34) | (34)
At 30 June 2023 (re-presented) | 4,484 | 341 | 4,825
Exchange differences | (59) | (5) | (64)
Additions | — | 134 | 134
Share of profit/(loss) after tax | 441 | (27) | 414
Dividends | (261) | (8) | (269)
Share of movements in other comprehensive income and equity | 3 | — | 3
Impairment charged during the year | — | (11) | (11)
At 30 June 2024 | 4,608 | 424 | 5,032
(i) Investment in associates includes loans given to and preference shares invested in associates of $298 million (2023 – $218 million). (ii)If certain performance targets are met by associates in the Distill Ventures programme, an additional $39 million (2023 – $35 million) will be invested in those associates.
Schedule of income statement of associates | Income statement information for the three years ended 30 June 2024 and balance sheet information as at 30 June 2024 and 30 June 2023 of Moët Hennessy are as follows:
| 2024 $ million | 2023 re-presented $ million | 2022 re-presented $ million
Sales | 6,691 | 7,204 | 7,385
Profit for the year | 1,299 | 1,339 | 1,662
Total comprehensive income | 1,219 | 1,393 | 1,687
Schedule of balance sheet of associates |
| 2024 $ million | 2023 re-presented $ million
Non-current assets | 8,772 | 8,536
Current assets | 12,025 | 11,534
Total assets | 20,797 | 20,070
Non-current liabilities | (2,732) | (2,656)
Current liabilities | (4,285) | (3,982)
Total liabilities | (7,017) | (6,638)
Net assets | 13,780 | 13,432
(i)Including acquisition fair value adjustments principally in respect of Moët Hennessy’s brands and translated at $1 = €0.93 (2023 – $1 = €0.93).

X
- Definition The disclosure of analysis of movement in groups investments in associates and joint ventures. + References No definition available. + Details
Name: | deo_DisclosureOfAnalysisOfMovementInGroupsInvestmentsInAssociatesAndJointVenturesExplanatory
Namespace Prefix: | deo_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of balance sheet of significant associate, namely Moet Hennessy. + References No definition available. + Details
Name: | deo_DisclosureOfBalanceSheetOfSignificantAssociateExplanatory
Namespace Prefix: | deo_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of income statement of significant associate, namely Moet Hennessy. + References No definition available. + Details
Name: | deo_DisclosureOfIncomeStatementOfSignificantAssociateExplanatory
Namespace Prefix: | deo_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Interests In Other Entities [Abstract] + References No definition available. + Details
Name: | deo_InterestsInOtherEntitiesAbstract
Namespace Prefix: | deo_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration