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Operating costs (Tables)
 12 Months Ended
Jun. 30, 2024
Analysis of income and expense [abstract]  
Disclosure of information about operating costs 4. Operating costs
2024
$ million
2023
re-presented
$ million
2022
re-presented
$ million
Excise duties
7,622
7,715
9,235
Cost of sales
8,071
8,289
7,923
Marketing
3,691
3,663
3,616
Other operating items
2,506
3,056
3,080
21,890
22,723
23,854
Comprising:
Excise duties
India
1,845
1,950
2,901
Great Britain
1,463
1,314
1,558
United States
738
825
816
Other
3,576
3,626
3,960
Increase in inventories
(112)
(615)
(1,208)
Raw materials and consumables
4,892
5,197
5,336
Marketing
3,691
3,663
3,616
Other external charges
3,002
3,301
3,432
Staff costs
2,314
2,197
2,385
Depreciation, amortisation and impairment
493
1,297
1,064
Gains on disposal of properties
1
(4)
(2)
Net foreign exchange losses
8
12
14
Other operating income
(21)
(40)
(18)
21,890
22,723
23,854
Schedule of auditor fees Other external charges include the fees of the principal auditor of the group, PricewaterhouseCoopers LLP, and its affiliates (PwC)
and are analysed below.
 
2024
$ million
2023
re-presented
$ million
2022
re-presented
$ million
Audit of these financial statements
4.9
6.2
5.6
Audit of financial statements of subsidiaries
8.2
6.8
8.1
Audit related assurance services(1)
3.2
3.3
3.3
Total audit fees (Audit fees)
16.3
16.3
17.0
Other assurance services (Audit related fees)(2)
1.7
1.4
0.9
18.0
17.7
17.9
(1)Audit related assurance services are in respect of reporting under section 404 of the US Sarbanes-Oxley Act and the review of the interim financial information.
(2)Other assurance services comprise the aggregate fees for assurance and related services that are not reported under ‘total audit fees’.
(i)Disclosure requirements for auditors' fees in the United States are different from those required in the United Kingdom. The terminology by category required in
the United States is disclosed in brackets in the above table.
Schedule of additional information (c) Staff costs and average number of employees
 
2024
$ million
2023
re-presented
$ million
2022
re-presented
$ million
Aggregate remuneration
Wages and salaries
1,984
1,858
2,068
Share-based incentive plans
43
58
79
Employer’s social security
146
138
142
Employer’s pension
Defined benefit plans
72
80
48
Defined contribution plans
62
53
44
Other post-employment plans
7
10
4
2,314
2,197
2,385
The average number of employees on a full-time equivalent basis (excluding employees of associates and joint ventures) was as
follows:
 
2024
2023
2022
North America
2,869
2,884
2,811
Europe
2,932
2,789
3,014
Asia Pacific
6,588
6,856
6,500
Latin America and Caribbean
1,650
1,495
1,500
Africa
3,290
3,526
4,061
SC&P
6,977
6,934
5,025
Corporate and other
6,061
5,753
5,076
30,367
30,237
27,987
Schedule of exceptional operating items Included in the table above are exceptional operating items as follows:
 
2024
$ million
2023
re-presented
$ million
2022
re-presented
$ million
Depreciation, amortisation and impairment
Brand and goodwill impairment (gain)/charges
(231)
613
409
Tangible asset impairment and accelerated depreciation
46
87
—
Staff costs
2
11
—
Other external charges
127
75
68
Other operating income
—
(20)
—
Total exceptional operating items (note 3)
(56)
766
477
Cost of sales
57
80
—
Other operating (income)/expenses
(113)
686
477